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Tax law review
Tax law review   The Tax Law Review Committee was set up by the IFS in autumn 1994 to ask whether the tax system was working as intended, efficiently and without imposing unnecessary burdens. Its role is to keep under review the state and operation of tax law in the UK, which it does by selecting particular topics for study. It does not seek to question Government policy as such but to look at whether existing arrangements achieve the policy in a satisfactory and efficient way.

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, including the full span of the political spectrum. The President is Lord Howe of Aberavon CH QC who, as Sir Geoffrey Howe, served as Chancellor of the Exchequer, Foreign Secretary and Leader of the House of Commons in Mrs Thatcher's Governments between 1979 and 1990. The original Chairman was Graham Aaronson QC. Since 2002, the Committee has been chaired by Sir Alan Budd, D. Phil. Sir Alan was a member of the Monetary Policy Committee of the Bank of England. From 1991 to 1997 he was Chief Economic Adviser to H. M. Treasury and Head of the Government Economic Service.
Research projects
Date started: 01 January 2013
ESRC/HMRC/HMT Tax Administration Research Centre
The ESRC/HMRC/HMT Tax Administration Research Centre was launched on 1 January 2013. The Centre has received substantial funding from the ESRC, HMRC, and HMT to undertake research on tax administration to strengthen the theoretical and empirical understanding of tax operations and policies.
Date started: 01 September 2005
Integrating Income Tax and National Insurance
The increasing similarity of Income Tax and National Insurance highlights the potential benefits of amalgamating them: transparency and administrative efficiency.
Date started: 17 November 2004
Tax and accounting
Well before the government's current plans for the reform of corporation tax, the Committee was considering the relationship between tax and accounting profits and asking whether the two should be more closely aligned.
Date started: 17 November 2004
The taxation of small firms (including the boundaries of employment and self-employment)
The principal work on this project has been undertaken by Emma Chamberlain and Professor Judith Freedman.
Date started: 17 November 2004
Tax appeals
This project has provided a comprehensive review of the system of tax appeals and made proposals for reform.
Date started: 01 January 2004
Tax Law Review Committee
The Tax Law Review Committee was set up by the IFS in autumn 1994 to ask whether the tax system was working as intended, efficiently and without imposing unnecessary burdens. Its role is to keep under review the state and operation of tax law in the UK, which it does by selecting particular topics for study. It does not seek to question Government policy as such but to look at whether existing arrangements achieve the policy in a satisfactory and efficient way.
Date started: 01 January 2004
Tax and the family
The introduction of independent taxation of married couples' incomes in 1990 left much unfinished business for capital gains tax, inheritance tax and even income tax, especially in relation to settlements.
Date started: 20 March 1994
Public economics UK
PEUK is a forum for UK-based academic economists and policy makers interested in the broad area of applied theoretical and empirical analysis of public policy to meet and to exchange ideas.
Research Personnel
Research Personnel
Funders
Chartered Institute of Taxation
Economic and Social Research Council (ESRC)
HM Revenue and Customs
HM Treasury
TLRC consortium
Funders
Chartered Institute of Taxation
Economic and Social Research Council (ESRC)
HM Revenue and Customs
HM Treasury
TLRC consortium