Ms Anne Gunnell:

There is very limited time. A long-standing recommendation or a wish from the institute would be that there would be more stakeholder consultation. It has worked well when there are international tax changes to be transposed. That has worked well with the corporation tax roadmap. Feedback statements issue and there is back and forth with stakeholders, Revenue and the Department of Finance. It leads to better legislation, to be honest. There was a commitment at the previous roadmap that the Minister would introduce a policy forum. We have a forum where we engage with Revenue. It is called the tax administration liaison committee, TALC, which is more focused on the administrative aspect of the tax system. We would like to see an equivalent forum happening on tax policy formation. In fairness to the Minister for Finance, that is in the roadmap and there is a commitment to rolling that out. If that comes in, it will be extremely helpful. It would be annually, so we would not be waiting until the Finance Bill. I know we have the tax strategy papers but it would build on that and happen much earlier in the year, and it would be a case of coming back each year, reviewing what has been implemented and seeing if it is working.