Letter: End the annual Budget charade

David Williams
Friday 24 January 1997 00:02 GMT
Comments

Your support helps us to tell the story

From reproductive rights to climate change to Big Tech, The Independent is on the ground when the story is developing. Whether it's investigating the financials of Elon Musk's pro-Trump PAC or producing our latest documentary, 'The A Word', which shines a light on the American women fighting for reproductive rights, we know how important it is to parse out the facts from the messaging.

At such a critical moment in US history, we need reporters on the ground. Your donation allows us to keep sending journalists to speak to both sides of the story.

The Independent is trusted by Americans across the entire political spectrum. And unlike many other quality news outlets, we choose not to lock Americans out of our reporting and analysis with paywalls. We believe quality journalism should be available to everyone, paid for by those who can afford it.

Your support makes all the difference.

Letter: End the annual Budget charade

Sir: Gordon Brown's decision to set income tax rates for the foreseeable future is brave, if long overdue (report, 21 January). It is 153 years since income tax was last reintroduced as a "temporary measure". The time for playing "let's pretend" about next year's taxes is past.

I trust therefore that if he is Chancellor next year, he will put provisions in the Finance Bill to make income tax permanent. Then he can ask Parliament to set the rates on a permanent basis. It is no answer to say that this restricts a Chancellor's freedoms. In most states, income tax rates are fixed for the foreseeable future. Why is Britain different?

In the British context, this removes the idea that taxes are a voluntary annual gift to the Sovereign. It would also help to simplify our tax laws. Further, it would reinforce the stability that Mr Brown's announcement has already given to the system.

Making income tax permanent would remove the technical requirement for an annual Finance Bill. At the least, it removes the need for the restrictive timetable on Finance Bills. More valuably, it would remove the pretence that there will be no income tax next year. That merely leads to some tax-avoidance techniques and the false theatre of the Budget Day guessing game.

Mr Brown's announcement is to be welcomed, not only for its deflection of the political debate from taxation to other matters but for the reforms that can follow.

DAVID WILLIAMS

Professor of Tax Law

Queen Mary and Westfield College

London E1

Join our commenting forum

Join thought-provoking conversations, follow other Independent readers and see their replies

Comments

Thank you for registering

Please refresh the page or navigate to another page on the site to be automatically logged inPlease refresh your browser to be logged in