This year's Finance Act has again increased the complexity of the tax system, according to the Institute of Char-tered Accountants' "Big Ben Statutory Tax Burden" monitor.
The monitor was created to highlight the burden on taxpayers of the volume of tax legislation and compares the number of pages in Finance Acts since 1979.
This year's Act is 506 pages long and contains 180 sections and 26 schedules. This compares with an average over seven years of 484 pages and 153 pages.
Finance Acts today are typically three times as big as 25 years ago.
Ian Young, technical manager in the Institute's tax faculty, believes increasing complexity is reducing the opportunity for Parliamentary scrutiny.
"One of the challenges with this Finance Bill has been the consequences of some of the proposals contained within it and the lack of effective consultation beforehand," he said.
"Given the limited Parliamentary time available for debate, there's a huge danger of legislation being passed that subsequently needs to be changed. Also, the added complexity and burden that this imposes on taxpayers isn't being properly looked at."
The ICA Institute of Char-tered Accountants has repeatedly called for the Government and HM Revenue and Customs to structurally reform the UK tax system and reduce its bureaucracy and complexity.
"Taxpayers need to have confidence in the tax system," said Mr Young.
"Successive finance acts have missed the opportunity to make the fundamental reforms which will ensure that they continue to do so."