 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
|
Type: Journal Articles Authors: Robert Venables ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 13, No. 1, February 1992
Volume, issue, pages: Vol. 13, No. 1, pp. 106-115
In April 1991 the Inland Revenue published its Consultative Document on the taxation of trusts. It was rather a disappointment. I published my Comments on the Trusts Consultative Document in September 1991. I expressed my regret that the Revenue had not taken action 150 years earlier, had not called in outside specialists and had started from the wrong basis as to the existing law. I complained that it had not taken a broad enough approach. Much of what I said in the Comments was necessarily highly technical. Much of it related to ascertaining the existing law. In principles and to suggest some a priori solutions. I shall not assume any knowledge of the existing United Kingdom taxation of trust income. Search |
|
|
|
© The Institute for Fiscal Studies
Limited by Guarantee,Registered in England: 954616 7 Ridgmount Street London WC1E 7AE Registered Charity: 258815 VAT no: GB 394 5830 17 Website design by Pynk and Fluffy |
||||||
