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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 relief on pension contributions and corporation tax relief for companies’ research and development costs. The study examines how HM Treasury and HM Revenue & Customs manage tax expenditures including their oversight of the number and cost of tax expenditures and administrative work to design, monitor and evaluate tax expenditures.

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