A briefing note on rises in council tax for 2021-22, for the Opposition Day debate scheduled for Monday 25 January 2021
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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This note discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s decision, announced in the March 2000 Budget, to introduce a 5% rate on sanitary protection, the lowest rate then permissible due to EU VAT rules, and the current Government’s announcement in the 2020 Budget that a zero rate will apply from 1 January 2021.
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Looks at the Pension Schemes Bill 2019-21 which covers Collective Money Purchase Schemes, Pensions Dashboards and stronger powers for the Pensions Regulator