London: +44 (0)20 7236 2601
St Albans: +44 (0)1727 869141
Rickmansworth: +44 (0) 1923 771010
Milton Keynes: +44 (0)1908 605552

Protocol on retrospective legislation

I do not like retrospective legislation, it seems inherently unfair that the government can change tax consequences on an action that has already happened.  I am, therefore, concerned that this is now expected to happen often enough for the government to feel the need to publish guidelines for making retrospective tax legislation!

Apparently, such announcements will usually take the form of a Written Ministerial Statement to Parliament before 2pm accompanied by the details on changes to the law.



Date: 20th April, 2012
Author: Cathy Corns


Articles from this Author

20th March, 2018
Beneficial loans

20th March, 2018
IR35 consultation

20th March, 2018
Tax codes

25th October, 2017
R&D changes see 22% increase in claims by SMEs

Contact Business Service Partners

Choose from the drop down menu below to select a Partner to contact.


Disruption in distribution click on the link to read how Corporate Advisory Partner, Henry……

Vendor assistance and vendor due diligence click on the link to read Corporate Finance Dire……



For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole

Click here to follow us on LinkedIn