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.
Documents to download
-
Widow's bereavement allowance (120 KB, PDF)
From 1980 to 2000 widows were entitled to receive a tax allowance – the widow's bereavement allowance (WBA). In April 2000 the allowance was withdrawn as part of a wider reform in state benefits for widows and widowers. This note gives a short history of the WBA, and the efforts of widowers who lost their spouses before the WBA was withdrawn to claim it.
Documents to download
-
Widow's bereavement allowance (120 KB, PDF)
Related posts
-
-
Inheritance Tax
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.
-
Tax avoidance: a General Anti-Abuse Rule
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.