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The Office of Tax Simplification published its final report on the taxation of employee benefits and expenses and termination payments on 31 July 2014.
Budget announcement — 19 March 2014: income tax and NICs, capital gains tax, employee incentives and pensions
Employees are likely to welcome the changes to the way in which they can access their pension savings in a defined-contribution scheme.
Chancellor George Osborne has delivered a fiscally neutral Autumn Statement, which was a ‘long-term plan for a grown-up country’.