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On 20 March 2020, the Coronavirus Job Retention Scheme (CJRS) was introduced to provide a support grant for all employers who could not maintain their workforce because their operations had been af

The taxation of pension schemes was thoroughly overhauled in the Finance Act 2004 with the new rules coming into force on 'A-Day' (though because of the extent of the changes this was postponed by

One of the key topics for tax administrations concerns what academics might call asymmetric information.

In the March 2020 budget, Chancellor Rishi Sunak announced that from 1 December 2020, certain supplies of digital reading content ('e-publications') would be zero-rated 'just in time for Christmas'

In these unprecedented times, Covid-19 has had a myriad impact on all of our lives.

People are now becoming used to working at home and significant numbers have the necessary technology in place to enable them to do so successfully.

Governments around the world are acting decisively to protect their people and economies from the disruption being caused by the Covid-19 pandemic.

Dear member,

I set out in my appearance at the Treasury Select Committee at the start of April how HMRC is playing a vital role to deliver the latest government responses to the Covid-19 outbreak and at the sam

For most of the last decade, the work of the OECD’s tax team – the Centre for Tax Policy and Administration – has been focused on two main areas: enhanced transparency, such as automatic exchange o