The Paradise Papers

Documents to download

Autumn Budget 2021 and Finance (No.2) Bill 2021-22

The Chancellor Rishi Sunak presented the Autumn 2021 Budget on 27 October. The Finance (No.2) Bill 2021-22 was published on 4 November.
- Tax
National Insurance numbers (NINOs)

This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put, before discussing the background to the introduction of the 'Right to Work' test for individuals requiring a NINO for employment purposes.
- National Insurance
- Tax
Tax avoidance and tax evasion

In recent years tax avoidance has been the subject of considerable public concern, although there is no statutory definition of what tax avoidance consists of. Tax avoidance is to be distinguished from tax evasion, where someone acts against the law. By contrast tax avoidance is compliant with the law, though aggressive or abusive avoidance, as opposed to simple tax planning, will seek to comply with the letter of the law, but to subvert its purpose.
- Tax