The UK's tax system is becoming increasingly complex and needs to be reformed, the Institute of Chartered Accountants said yesterday.
The group said this year's Finance Act, which received Royal Assent last week, had 506 pages, containing 180 sections and 26 schedules.
It said this compared with an average of 484 pages during the past seven years, and an average of just 153 pages during the early 1980s, meaning Finance Acts today are typically three times as big as they were 25 years ago.
This year's Finance Act was the third longest ever, and was well up on the 363 pages contained in the act last year, when there were two Finance Acts, although it was down on 2004's record of 634 pages.
Ian Young, technical manager at the institute's tax faculty, said: "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.
"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.