Briefing Note (BN09)

A survey of the UK tax system

Date: 01 January 2000 (revised 24 November 2015)
Publisher: IFS
DOI: 10.1920/bn.ifs.2000.0009

This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state into a historical context going back to 1979.