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Vice-president, Andrew Hubbard, said his organisation is 'somewhat surprised that such a short piece of legislation requires an additional four pages of commentary and explanation'.
He continued: 'We see this as cutting across the government's stated intention of wanting to reduce the tax administrative burden on business and taking a more pragmatic approach wherever possible.
'In the wider scheme of things, we query whether the tax at stake merits this very much more detailed approach.'
HMRC responded to Mr Hubbard's remarks by emphasising that the guidance — which is concerned with employees taking taxis home as a taxable benefit — is still only at draft status and was published 'in response to a request from the representative bodies'.
HMRC reiterated that they 'welcome comments from interested parties'.
