Budgetary Reform: The Impact of a December Budget on the Finance Bill and the Development of Tax Legislation

Abstract

Fiscal StudiesVolume 14, Issue 1 p. 95-106 Budgetary Reform: The Impact of a December Budget on the Finance Bill and the Development of Tax Legislation MALCOLM GAMMIE, The author is Deputy President of the Institute of Taxation and a tax partner with Linklaters & Paints in London.Search for more papers by this author MALCOLM GAMMIE, The author is Deputy President of the Institute of Taxation and a tax partner with Linklaters & Paints in London.Search for more papers by this author First published: February 1993 https://doi.org/10.1111/j.1475-5890.1993.tb00347.xCitations: 1 He is also Chairman of the Executive Committee of the Institute for Fiscal Studies and a member of the Special Committee of Tax Law Consultative Bodies. The views expressed in this paper are those of the writer and are not necessarily those of his firm, the Institute of Taxation or any other body with which he is associated. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinked InRedditWechat Citing Literature Volume14, Issue1February 1993Pages 95-106 RelatedInformation