 Facts and figures about UK taxes, benefits and public spending.
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A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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 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. Search
This Finance Act note discusses the changes to the small companies tax rate announced in the 2007 Budget in the wider context of the problems of small business taxation.
This paper has been written as a review of the current tax treatment of the family in the UK.
A TLRC discussion paper published today reviews the current tax treatment of the family in the UK.
Jonathan Shaw, Joel Slemrod and John Whiting
Jonathan Shaw, Joel Slemrod and John Whiting
Anna Ivanova, Michael Keen and Alexander Klemm
Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent.
This Discussion Paper provides detailed consideration of selected existing corporate tax legislation concerning schedule A, the anti–avoidance rules for companies and the rules for group relief set out in schedule 18 TA 1988.
Earlier this year the TLRC responded to the consultation by the Inland Revenue and HM Treasury on corporation tax reform including aligning the corporate tax system more closely with accounts.
The TLRC Committee has been considering the relationship between tax and accounting measures of business income. This paper builds on the earlier discussion paper DP2 issued in April 2002, which set out some of the general issues of principle involved in any such alignment. The government is clearly attracted to aligning the corporate tax system more closely with account, and significant legislative advances in this direction have already been achieved. As a general matter this is to be welcomed, for reasons which are examined in this paper. But an examination of the principles involved leads us to conclude that now is the time to reflect on where the limits to alignment might lie. It is with this question in mind that Graeme Macdonald and Martin have written this paper at the request of the Committee as a response to the August 2003 consultation document, Corporation Tax Reform.
This is a response by the Tax Law Review Committee of the Institute for Fiscal Studies to the invitation to comment on the questions raised in the consultation paper on civil partnerships.
Browse publications & research
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 Started: 01 September 2005
Started: 17 November 2004
Started: 17 November 2004
Started: 17 November 2004
Started: 01 January 2004
 The Mirrlees Review shows the importance IFS attaches to high quality empirical evidence in the design of tax and benefit system.
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