Accounts (ISAs). The tax treatment of these different vehicles and underlying assets varies widely and this can affect the … the tax treatment of different forms of saving, and further changes are currently under consideration. It is therefore … crucial to understand what the current tax regime and (actual and hypothetical) reforms imply for incentives to save in …

This report gives a high-level overview of tax policy across the period 2010 to 2024. An appendix summarises the main … tax policy changes. There are some clear distinctions between the governments before 2019 (including the coalition … government of 2010-15) and the governments from 2019. Most notably, tax revenue as a share of national income was remarkably …

The past 14 years have witnessed an enormous amount of reform to the tax and benefit system. While it is tempting for … report, we study the impact of policy changes to direct taxes (income tax, National Insurance contributions and council tax … is this tax and benefit system that they will inherit and which departures from will be measured against. …

'levelling up' agenda. The Freeports offer various tax and customs reliefs, simplified import and export procedures, enhanced …

analyse patterns of private pension saving among the self-employed using administrative tax data. We focus on a specific group …

been self-employed with no employment income for at least 5 years). We use a data set of Self Assessment tax returns, which …

We analyse how employees' pension saving responds to changes in earnings and employer, tax incentives, and major life …