Give and Take: Family Policy and the Law<br>IFS twelfth residential conference

The treatment of the family in the British tax system is a mess. When income tax was introduced in its modern form it was widely assumed that most children of taxpaying families would be born in wedlock and most marriages would give rise to children. Now there is less expectation of either and a much wider variety of household types, including greater legal and social acceptance of same-sex relationships. Successive governments have responded to these trends in a haphazard and piecemeal fashion.

As a result, inconsistencies abound. For most couples marital status has little impact on their liability to income tax, but it can make a big difference to capital gains and inheritance tax. Parents can shield their financial details from each other when filing income tax returns, but not if they want to claim the new child tax credit. Tax treatment of married couples changes dramatically on permanent separation - but who, including the couple themselves, can be certain of the exact date when that happens? Same-sex couples may soon be able to choose whether to be treated in the same way as married couples - as civil partners - but Revenue Inspectors already decide whether or not they are "living together as if they were husband and wife"!

No tax practitioner, family lawyer, government official, economist or social policy expert would have designed the maze of incentives and disincentives that now characterize the tax treatment of parenthood, marriage and cohabitation. This IFS conference is a unique opportunity to bring British and international experts from these fields together to see if there is a better and more coherent way.

Places at the conference are limited to approximately 100. Until 14th January 2005 the registration fee is 550 plus VAT (for non-members) and 500 plus VAT (for IFS members). From 15th January 2005 the fee becomes 600 plus VAT (for non-members) or 550 plus VAT (for IFS members).

There are a limited number of subsidised places available for Not for profit / Higher Education delegates. The IFS members fee is 250 and the non-member HE fee is 300.

The above prices include all conference materials, en-suite accommodation at New Hall Cambridge on Thursday 14th and Friday 15th April, a drinks reception and all meals.

If you would like to register your interest or have any queries, please contact Bonnie Brimstone.

social acceptance of same-sex relationships. Successive governments have responded to these trends in a haphazard and piecemeal fashion.