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How to read tax information and impact notes
The sheer volume of documents published at any Budget can be daunting.
One good place to start is with the bundle of TIINs.
The “tax information and impact note” is an amalgam of the Budget note that HMRC used to produce explaining the practical effect of a measure and the impact assessment that used to be signed off by the responsible minister.
They would have to declare that this was a reasonable assessment of the costs benefits and impacts of a change.
An easy read
The TIIN combines the Budget note and impact assessment in one easy-to-read format and was one of the improvements brought...
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