The author argues the need for a radical re-think in the way tax legislation is processed. Article by Francesca Lagerberg ACA, Barrister (Senior Technical Manager to the Tax Faculty of the Institute of Chartered Accountants in England and Wales). Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.