An overview of the Government initiatives to support businesses through the coronavirus pandemic.
Documents to download
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Child Trust Funds & Junior ISA transferability (348 KB, PDF)
Originally called ‘baby bonds’ child trust funds are a financial endowment payable to every child at birth. This note looks at the history of the child trust fund regime up to the announcement that CTFs could be transferred into Junior ISAs and the subsequent decision to phase them out in 2011.
Documents to download
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Child Trust Funds & Junior ISA transferability (348 KB, PDF)
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This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.
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To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
