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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).

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Modernising judicial terms and conditions and transforming our justice system consultations: response to the consultation documents of September 2016

| Mimeos

The Modernising Judicial Terms and Conditions Consultation Document sets out proposals to introduce a new tenure for fee paid office holders, provide for fixed term leadership positions, and modernise judicial terms and conditions. The Tax Law Review Committee is responding to the proposals regarding the introduction of new tenures to newly appointed and possibly existing fee paid judges. It is responding from the perspective of expertise in tax and with particular regard to the impact of the proposals on the Tax Chamber. Although many of the comments may apply to other Chambers, practitioners in those areas will be able to offer better informed insight.

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