The Institute for Fiscal Studies is a unique organisation which combines a practical and professional approach to tax, an acute awareness of the political process, and a dedication to high academic standards. Each of these strands in its make-up can be detected in the history of its development. It came into existence because four professional people from the world of finance - a banker (Will Hopper), an investment trust manager (Bob Buist), a stockbroker (Nils Taube) and a tax consultant (John Chown) - were appalled by the way in which the 1965 Finance Act, which introduced capital gains tax, reached the Statute Book.
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Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.
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