Budget 2021 and Finance (No.2) Bill 2019-21
The Chancellor Rishi Sunak presented the 2021 Budget on 3 March, and the Finance (No.2) Bill 2019-21 was published on 11 March. The Bill's second reading is set provisionally for 13 April.

Landfill tax was introduced on 1 October 1996: this country's first tax with an explicit environmental purpose. This note discusses the background to the tax's introduction. Two other notes look at recent developments concerning the tax, and at the landfill tax community fund - a tax credit scheme to reduce the environmental impact of landfill sites.
Landfill tax : introduction & early history (154 KB, PDF)
Landfill tax was introduced on 1 October 1996: this country's first tax with an explicit environmental purpose. This note discusses the background to the tax's introduction. Two other notes look at recent developments concerning the tax, and at the landfill tax community fund – a tax credit scheme to reduce the environmental impact of landfill sites.
Landfill tax : introduction & early history (154 KB, PDF)
The Chancellor Rishi Sunak presented the 2021 Budget on 3 March, and the Finance (No.2) Bill 2019-21 was published on 11 March. The Bill's second reading is set provisionally for 13 April.
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.