The Institute of Fiscal Studies (IFS)  created the Tax Law Review Committee (TLRC) in 1994. The TLRC’s remit is to keep under review the state and operation of tax law in the UK. The TLRC asks in particular whether aspects of the tax system are working in a satisfactory and efficient manner and, if not, what might be done to improve matters. The TLRC’s members include members of the judiciary, practitioners from law and accountancy and academics. Further information about the TLRC and a list of members and past publications can be found on the IFS website.

Queries regarding this paper should be addressed to Richard Thomas at [email protected] on behalf of the Committee.