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Early 2020

The management of tax reliefs

A tax relief reduces the tax paid by an individual or business. This study focuses on a particular type of relief: tax expenditures. Tax expenditures are where government opts not to collect tax in pursuit of its wider social or economic objectives, in areas such as housing, business, health and pensions. Examples include income tax … Read more

Spring 2020

Tackling the tax gap

The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The tax gap arises for a number of reasons covering a wide range of behaviours from simple errors to evasion. According to HMRC’s analysis, the tax gap for 2017-18, the latest … Read more

Lorries alighting from Ferry

The UK border: preparedness for EU exit update

This memorandum supports the Public Accounts Committee’s examination of the government’s preparedness for ‘no deal’

27 Feb 2019