What taxes could the Chancellor increase in her first Budget on 30 October? And how could it be done in a way that improves ...

Using existing literatures and new empirical evidence, we address whether educational expansion is an effective tool for ...

The fury about ending the winter fuel allowance is a diversion from a much important issue: our failing social care system.

Automatic enrolment has dramatically increased private sector employees’ participation in pension saving. But key challenges remain. Most make low contributions: less than half of private sector ...

Figure 1. Sponsored study visa applications by month and year (main applicants only) ...

The most commonly suggested way to raise revenue from changes to pensions taxation involves reducing up-front relief from ...

HM Revenue & Customs (HMRC) has a broad range of powers, which can be divided into powers which (i) are administrative or mechanical in nature, and (ii) require the exercise of an element of ...