This commentary represents an initial response to the issues raised by the Ruding Committee and the recommendations made.
Research Fellow One Essex Court
Malcolm is Chairman of the Tax Law Review Committee at IFS.
Gammie, M. (1992). The Ruding Committee: An Initial Response. London: IFS. Available at: https://ifs.org.uk/publications/ruding-committee-initial-response (accessed: 10 December 2023).
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