I sincerely hope that Members of Tynwald will shortly adopt a New Year's Resolution to the effect that they 'resolve to cease the introduction of major changes to the Income Tax Acts by means of Temporary Taxation Orders.'
The introduction, amendment or repeal of provisions relating to income tax in the Isle of Man are generally accepted as being matters for primary legislation. The enactment of primary legislation is, of course, usually the subject of an elaborate and rigorous process involving the drafting, printing and publication of a Bill, followed by three readings, including a detailed examination of clauses, in the House of Keys, the same in the Legislative Council, signature by Members of Tynwald and finally the grant of Royal Assent. The wording of primary legislation should be clear and unambiguous. It should not be open to interpretation and reinterpretation to suit the whims of the bureaucracy which operates it.
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Proposals have been put forward for a Single Resident Record for the Isle of Man.
Brexit has been from the beginning a ‘revolutionary’ movement of historical importance. It is the most complex and consequential challenge that the UK has faced since the Second World War. It remains a popularist ideology, encompassing issues such as an ostensible ‘loss of British cultural and religious identity’ and the feeling by numerous individuals that they are losing the ability to control their personal destinies in an ever-increasingly competitive globalised world. It goes to the heart of how various groups perceive broader society with greater anxiety and what they hope and fear the future will hold. Arguably, these are the same forces that swept Donald Trump into power in the USA.
