In October 2020 I commenced my review of the Finance Bill 2020 in preparation for the Institute’s Finance Act webinar series. I had expected at that time that there would be a lockdown over the coming winter months and there would therefore be amendments and extensions to the provisions being introduced. However, like many, I did not envisage the lockdown running well into the summer of 2021, and for some businesses (e.g. nightclubs) possibly for much of 2021.
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