HM Treasury has published the Draft Clauses and Explanatory Notes for FB 2014. Now, I can live with the fact that that this document contains 673 pages – “simplification” seems to involve more and more legislation each year. However, why on earth was it not possible – once again – to include a simple table of contents?

The draft legislation has been published now to enable consultation. Do HM Treasury and HMRC think that those interested parties will start at the front and work their way diligently through all 673 pages? Isn’t it more likely that people will try to find the draft clauses that are of most interest to them?

Consultation is an important part of the process of getting effective legislation, so why make life more difficult for those who want to participate?