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The update contains a round-up of key developments in this area during December 2014.
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’.