The independent tax and legal policy think tank

We investigate the real-world impact of the UK tax and legal system, expose avoidance and abuse, and propose practical reforms.

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Ten better tax cuts than Reform’s £14bn overtime gimmick
Reform UK's overtime cut is bottom of the list of tax cuts, in "bang for the buck" terms
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Nigel Farage’s £5m gift Nigel Farage’s £5m gift: why tax is probably not due Angela Rayner stamp duty Angela Rayner stamp duty: why did HMRC charge no penalty? Zack Polanski’s boat, council tax, and Zack Polanski’s boat, council tax, and electoral law Liberty Rock and the fraudulent “bill Liberty Rock and the fraudulent “bill of exchange” scheme How to reform employer national insurance How to reform employer national insurance – don’t increase it, abolish it
Photo of Nigel Farage in the House of Commons
May 20, 2026 Investigations

Nigel Farage probably doesn’t owe tax on his £5m gift

Christopher Harborne, a British-Thai billionaire, gave Nigel Farage £5m in 2024. Genuine gifts are usually tax-free. However, Mr Farage has recently described the £5m as a “reward” for campaigning for Brexit. That raises some complex tax issues, and HMRC may investigate the circumstances of the payment. But, on the facts currently available, our conclusion is […]
Iain Stamp claiming to have made $600m of fraudulent US tax refund claims
May 17, 2026 Investigations

The British fugitive, his $600m US tax fraud, and its 3,000 victims

Iain Clifford Stamp told his followers the IRS owed them millions. Not because they had paid US tax, or because they had US investments. But because they had once signed mortgages, loans and credit-card agreements here in the UK. Stamp says his organisation filed claims for 3,000 people, worth $600 million. The IRS froze the […]
Angela Rayner
May 14, 2026 Analysis

Why did HMRC not charge Angela Rayner a penalty?

UPDATED 5pm: We have now spoken to Graham Aaronson KC, who advised Angela Rayner. He says that HMRC’s decision is explained by facts not apparent from Sir Laurie Magnus’s report. We have reflected his account below. But Ms Rayner’s team is not releasing the underlying documents, and we cannot accept the word of one party […]
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May 14, 2026 Investigations

Liberty Rock’s claim that a magic cheque can pay your tax

A business called Liberty Rock is marketing a bizarre tax “solution”: supposedly paying your tax by sending HMRC a “magic cheque” which claims to be a bill of exchange. HMRC has issued a “tax fraud” warning about these schemes. We agree: this looks like fraud. We are publishing full details of the Liberty Rock scheme, […]
Lee Valley marina
May 11, 2026 Investigations

Zack Polanski’s boat: if his “home”, he failed to pay council tax. If only there “occasionally”, he broke electoral law.

Zack Polanski and his partner lived on a boat for three years, and described it as their “amazing home”. Mr Polanski was registered to vote at a nearby bungalow. If, as seems likely, that was his main residence, then Mr Polanski and his partner should have paid council tax there – but they didn’t. Mr […]
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Apr 29, 2026 Analysis

Tax will go up but public services will get worse. This is why.

UK tax as a percentage of GDP is on course to be the highest since 1945. Over the next four years it will increase further. Government spending won’t increase as a percent of GDP over this period; given the ageing population, that means public services for most people are likely to decline. This article looks […]
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