Tax administration law needs a total overhaul Writing in City A.M., Susan Cattell, Head of Tax Technical Policy at ICAS, describes how tax law is not neatly packaged into an amended Taxes Management Act 1970 (TMA), but spread over numerous Finance Acts and various regulations too. She notes that ICAS has called for TMA to be rewritten in a user-friendly style, consolidated so that all the main provisions are in one place, and brought up to date for technological and other developments, saying: “A modern tax administration system cannot be based on the shaky foundations of a 20th century act which is no longer fit for purpose and needs to be regularly patched up in response to 21st century challenges.”