The CIOT's responses to HMRC's document 'Tax Policy Making: A New Approach' published in June 2010 are attached. These Tax Policy Making (TPM) papers include, in .pdf format:
- The initial response;
- The CIOT related response on the GAAR consultation;
- The full formal TPM response;
- The CIOT related response on the retrospective taxation; and
- A paper on the consultative process
Also attached here is the original TPM consultation document.