Child Trust Funds and Junior Isa transferability
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.
Child Trust Funds & Junior ISA transferability (348 KB , PDF)
In the Autumn 2021 Budget the Government announced that it would reform income tax 'basis periods' so businesses’ profit or loss for a tax year would be the profit or loss arising in the tax year itself, regardless of its accounting date.
This note lists a series of key documents on taxation.
A Bill to expand the scope of an existing scheme that enables dormant assets to be spent on good causes. Commons second reading is scheduled for Monday 6 December.
![Dormant Assets Bill [HL] 2021-22](https://commonslibrary.parliament.uk/content/uploads/2020/08/economic-situation-1232x924.jpg)
