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Tax Law Review Committee

The 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 does not routinely respond to consultative documents or new developments, but chooses themes of importance for longer term reviews. This may sometimes involve reacting to current consultations and developments where this fits into its work programme. 

Over more than 50 years the IFS as a whole has established itself as Britain's leading independent economic research institute. Having built a reputation for rigour, objectivity and impartiality the IFS is now recognised as an authoritative commentator on a wide range of policy issues, including taxation and the public finances. The TLRC works with the IFS economists where appropriate and is informed by their research because the work of the TLRC and the Institute's economists complement each other. This helps bring a rounded perspective to issues of vital importance to both individuals and businesses. The Committee's members represent a broad cross-section of informed opinion from industry and commerce, the judiciary, academia, the professions, and political and public life. The current Chairman is Professor Judith Freedman. Previous Chairs include Graham Aaronson QC, Sir Alan Budd, Dr. John Avery Jones and Malcolm Gammie QC

Over more than 25 years, the TLRC has produced reports on a broad range of tax issues including tax appeals; procedure  for scrutiny of legislation, tax avoidance, drafting legislation; the taxation of small business; the alignment of tax and accounting; the common consolidated corporate tax base; tax and the family and revenue authority powers. The reports and a list of TLRC members are available on the IFS website.

This report of the Tax Law Review Committee (TLRC) 'The tax tribunals: the next ten years' identifies present strengths of the Tax Chamber of the First-tier Tribunal (FTT) and addresses areas for improvement.
The Tax Law Review Committee (TLRC) and the Institute for Fiscal Studies have made many contributions to the debate on tax and employment status. The TLRC first reported on the topic in 2001.