Research papers

Britain after Brexit: A positive vision for taxpayers

The United Kingdom has voted to leave the European Union so it is essential that politicians put together a plan for growth that ensures the security and stability of the economy. It should also be seen as an exciting opportunity to demonstrate that the UK is ready to do business... Read more...

Members of the board

In October 2010, the Cabinet Office Minister Francis Maude announced that 192 Quasiautonomous Non-Governmental Organisations (quangos) would be abolished and a further 118 merged. What are colloquially referred to as quangos are in fact a combination of nonministerial departments, executive agencies, non-departmental public bodies and others. They have a wide... Read more...

The impact of the sugar tax on different drinks

Announced in the 2016 budget, the soft drinks industry levy (the sugar tax), will be paid by producers and importers of “water-based added sugar soft drinks” from April 2018. It is expected that the levy will have two rates (18 pence and 24 pence) dependent on the drink’s sugar content... Read more...

Defence Acquisition

The efficient procurement of defence equipment has long been a challenge for British governments. It is an extremely complex process that is yet to be mastered with vast sums of money invariably at stake – procurement and support of military equipment consumes around 40 per cent of annual defence cash... Read more...

Keeping Council Tax low in Windsor and Maidenhead

In Windsor and Maidenhead, our approach to Government is to only take in Council Tax what is absolutely necessary to spend to deliver high quality services at a low cost. In many authorities the elected representatives and their officials would say exactly the same thing – but in Windsor and... Read more...

Examples of how to save money and keep council tax low

Trafford Council is the third lowest funded Metropolitan District in the country, receiving only £365 per head against an average of £591, an equivalent loss of £49.3 million. However, Trafford also has the 19th lowest Council Tax in the Country, because it has a culture of delivering a high level... Read more...

The steel crisis explained

With Tata Steel putting its Port Talbot steelworks up for sale and saying the value of its UK steel operations are "almost zero", clamours for nationalisation of the ailing industry are growing. This briefing paper discusses the following questions: How important is the steel industry to the UK? Why is... Read more...

Councillors' Allowances 2015

New research by the TaxPayers' Alliance reveals the full cost of payments to local councillors - two thirds of a billion pounds over three years. Many councillors receive modest allowances appropriate to the work they do in representing local taxpayers but the variation in what is paid to those in... Read more...

Corporation Tax is fundamentally unsustainable

The recent deluge of headlines about Google’s tax settlement with HMRC has once more demonstrated public anger with the tax system. The consensus that substantial reform of Corporation Tax is required has never been greater. The Treasury Select Committee has realised his and opened an inquiry titled “UK tax policy and... Read more...

Flat rate tax relief on pensions

Successive governments have seen changes to the tax treatment of pensions as a means of increasing revenues. Nigel Lawson introduced a tax on pension fund surpluses, Gordon Brown abolished Advance Corporation Tax and George Osborne has reduced the lifetime and annual allowances by 44 and 84 per cent respectively. Now... Read more...

Compensation claims made against Local Authorities

This research paper looks at compensation claims made against local authorities in England, Scotland and Wales in 2013-14 and 2014-15. It gives details of payments made by the authority or its insurers (including outstanding estimates) as well as details of the claim. Where the authority has paid out or made... Read more...