Tourist taxes: policy and debates
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
Documents to download
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Pension tax simplification (328 KB , PDF)
Covers development of “pension tax simplification” rules introduced by Finance Act 2004. Updated to include Pre-Budget 2008 announcement.
Documents to download
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Pension tax simplification (328 KB , PDF)
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Autumn Budget 2024 and Finance Bill 2024-25: Progress of the Bill
The Budget was delivered by Chancellor Rachel Reeves on 30 October 2024. The Finance Bill 2024-25 received its second reading on 27 November.
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Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.