On Prince’s Day, which this year saw some changes to the usual formalities, the government presented the 2021 Budget Memorandum and 2021 Tax Plan. The measures set out in the 2021 Tax Plan have been influenced greatly by the coronavirus crisis.

This document outlines proposals by the government that will be debated in Parliament over the forthcoming period. Unless indicated otherwise, the proposed measures will enter into force with effect from 1 January 2021.

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