Tax policy making in the UK

<p><p><p><p></p></p></p></p>Five years have passed since the reorganisation of UK tax policy making. Since the O'Donnell reforms of 2004 lead responsibility and accountability have rested with HM Treasury and HMRC have been responsible for policy maintenance. </p></p></p></p>The TLRC paper considers that this organisation of tax policy making has not worked as well as it should to produce clear and effective tax policies. The TLRC paper argues that if the new Government is to take steps aimed at improving the system of making UK tax law and simplifying the UK tax system, it should also address the organisation and functioning of tax policy making. The paper considers how this might be done.</p></p></p></p> </p><p></p><p></p><p></p><p> </p><p></p><p></p><p></p><p>The discussion paper is published in order to encourage debate on these issues and to inform the TLRC's further work in this area. </p><p></p><p></p><p></p><p></p></p></p></p>