June 07, 2011
HMRC has announced that it will be opening a consultation on the use of discriminatory language and terms in tax law. Some tax laws contain terms that date back from laws created centuries ago. In particular, the Tax Management Act of 1970 defines a mentally incapacitated person as “any infant, person of unsound mind, lunatic, idiot or insane person". This definition is now considered offensive and inaccurate and in need of replacement. The consultation will focus on the best way to describe incapacitated and mentally ill people in accordance with current mental health practice. It may also take on a broader remit to consider and comment upon how disability is dealt with in tax law in general. There are many laws now in place to protect people from discrimination. Many of these not only apply within the employment relationship but also in wider circumstances such as the provision of education, public services and consumer services. Providers of such services should check their terms and conditions and other documents and practices to ensure that they do not contain or use discriminatory or offensive language. It is best practice to have documentation drafted by a solicitor wherever possible to ensure that it complies with the law.