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A survey of the UK tax system

Thomas Pope and Tom Waters
Briefing note

This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state into a historical context going back to 1979.

 

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Presentation
This presentation was given to officials of the Indian Revenue Service on the Indian Institute of Management programme at Judge Business School, University of Cambridge, on 18 September 2014.
Observation
The Liberal Democrats have, once again, claimed that the poor pay more of their income in tax than the rich, and that this gap has got larger under Labour. But, by ignoring the fact that the poor get most of this income from the state in benefit and tax credit payments, and by overstating the ...