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One man's relief...
KEY POINTS
- Targeted tax reliefs such as that for research and development are effective.
- Taxpayers’ response to specific reliefs is not always anticipated by government.
- Tax reliefs are scrutinised much less than public spending.
- The UK needs to adapt because of Brexit.
CIOT and IFS debate on the nature of business tax reliefs.
Do business tax reliefs constitute corporate welfare or are they essential elements of the tax system? This was the topic of a debate hosted by the Chartered Institute of Taxation and the Institute for Fiscal Studies (IFS).
The panellists were Kevin Farnsworth reader in social policy at the University of York; Annie Gascoyne head of economic policy at the Confederation of...
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