Report (DP7)

Countering tax avoidance in the UK: which way forward?

Date: 11 March 2009

This is a discussion paper written for the Tax Law Review Committee of the Institute for Fiscal Studies considering the ways in which tax avoidance has been tackled and could be tackled in the UK.

The paper reviews the use of the anti-avoidance techniques employed over the past 11 years. It considers the extent to which the goal of preventing UK tax avoidance has been achieved in relation to the main direct taxes (income tax, corporation tax and capital gains tax) and stamp duty on land transactions.