Tracey Bowler

Response of the IFS Tax Law Review Committee to the HMRC consultation: Amending HMRC’s Civil Information Powers published in July 2018 (“the Consultation”)

This paper considers what safeguards are available and the extent to which the safeguards are adequate given the increased powers parliament is giving to HMRC.

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.

This paper considers the development of HMRC’s discretionary powers and the limits applied by the courts on the use of those powers with particular reference to the legitimate expectation rule.

This paper considers what the OTS has achieved to date and what can be learnt about the impact of the OTS on simplification of the tax system.

This is a response by the IFS Tax Law Review Committee to the draft provisions and consultation published on 11 December 2012 (The "GAAR Consultation")

This is a response to the UK Government's consultation on the possible introduction of a General Anti-Abuse Rule in June 2012.

A Tax Law Review Committee discussion paper considering tax policy making in the UK

A Tax Law Review Committee discussion paper considering the ways in which tax avoidance has been tackled and could be tackled in the UK.

This paper has been written as a review of the current tax treatment of the family in the UK.