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Tracey Bowler

Research Fellow

Tracey is Research Director of the Tax Law Review Committee at IFS. She trained and qualified as a solicitor at Linklaters, working on a wide range of corporate tax transactions, before moving to the tax department of Swiss Bank Corporation where she became a Director, concentrating on group structure in the UK and Europe and capital restructuring, implementation of the merger with UBS, and HR tax, including structuring employee incentives and management of HR tax risk. After a short career break Tracey continued in the tax field concentrating on policy work. She has recently worked for the Office of Tax Simplification on their review of employee benefits and expenses and is a judge of the First-tier Tribunal (Social Entitlement Chamber).


The implications of recent additions to HMRC powers and the shifting balance in the relationship with taxpayers

| Report

This paper considers what safeguards are available and the extent to which the safeguards are adequate given the increased powers parliament is giving to HMRC.

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