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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


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