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.

Modernising judicial terms and conditions and transforming our justice system consultations: response to the consultation documents of September 2016

| Mimeos

The Modernising Judicial Terms and Conditions Consultation Document sets out proposals to introduce a new tenure for fee paid office holders, provide for fixed term leadership positions, and modernise judicial terms and conditions. The Tax Law Review Committee is responding to the proposals regarding the introduction of new tenures to newly appointed and possibly existing fee paid judges. It is responding from the perspective of expertise in tax and with particular regard to the impact of the proposals on the Tax Chamber. Although many of the comments may apply to other Chambers, practitioners in those areas will be able to offer better informed insight.

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The case for the abolition of stamp duty

| Report

This paper was produced by the Tax Law Review Committee at IFS.

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