Tax Law Review Committee

The IFS created the Tax Law Review Committee (TLRC) in 1994. Its remit is to keep under review the state and operation of tax law in the UK. The focus of its work is on the working of the UK's tax system rather than the underlying policy. The TLRC asks in particular in relation to its chosen topics, whether those aspects of the tax system are working in a satisfactory and efficient manner and if not, what might be done about it.

Over more than 30 years the IFS as a whole has established itself as Britain's leading independent economic research institute, and by building a reputation for rigour, objectivity and impartiality is now recognised as an authoritative commentator on a wide range of policy issues, including taxation and the public finances. The work of the TLRC and the institute's economists complement each other and help bring a rounded perspective to issues of vital importance to both individuals and businesses.

The Committee's members represent a broad cross-section of informed opinion from industry and commerce, the judiciary, academia, the professions and political and public life. The Chairman is Malcolm Gammie CBE, QC.

The TLRC undertakes work on a broad range of tax issues including appeals; legislation; the taxation of small business; the alignment of tax and accounting; the common consolidated corporate tax base; and tax and the family.

The research director is Tracey Bowler.

The Office of Tax Simplification: Looking Back and Looking Forward

| IFS Reports

This paper considers what the OTS has achieved to date and what can be learnt about the impact of the OTS on simplification of the tax system.

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HMRC’s Discretion: The Application of the Ultra Vires Rule and the Legitimate Expectation Doctrine

| IFS Reports

This paper considers the development of HMRC’s discretionary powers and the limits applied by the courts on the use of those powers with particular reference to the legitimate expectation rule.

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