This is a response to the consultation document of 17 August 2016 by the Tax Law Review Committee, which is Chaired by Malcolm Gammie (CBE, QC) and hosted by the Institute for Fiscal Studies. A letter was also sent to the Financial Secretary to the Treasury.

This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International...

Despite a long history of reports and initiatives on the harmonisation of corporate income taxes within the European Union, the 15 EU countries still operate their own national corporate income taxes, with only limited co-ordination between them. However, the increasing integration of economic...

This is a response to the consultation document of 17 August 2016 by the Tax Law Review Committee, which is Chaired by Malcolm Gammie (CBE, QC) and hosted by the Institute for Fiscal Studies. A letter was also sent to the Financial Secretary to the Treasury.

Despite a long history of reports and initiatives on the harmonisation of corporate income taxes within the European Union, the 15 EU countries still operate their own national corporate income taxes, with only limited co-ordination between them. However, the increasing integration of economic...

This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International...

This paper considers the Government’s proposals for reforming the budgetary process from the perspective of its impact on the Finance Bill and the development of tax legislation. The paper is divided into three parts. First, it summarises briefly what the White Paper has to say on the subject...

Significant changes in the international economic and political environment are forcing countries everywhere to review the design of their tax system and the impact of taxes on national economic performance. The Mirrlees Review which brings together more than 50 leading experts in tax and public...

‘We are convinced that a central problem of the legislative process is that far too many bills are introduced into Parliament in a state that is recognised — even,we suspect, by Ministers — to be less than perfect.’ In short, ‘... bills are too often introduced to Parliament...