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A detailed guide to the announcements.
The process of publishing new consultations and further developments for future tax policy separately from the Budget itself was first introduced after Spring Budget 2021 with a view to increasing visibility and scrutiny of the measures and in turn therefore the quality of tax policy and legislation. The announcements on 30 November 2021 have been named ‘tax administration and maintenance day’ (TAMD) and there is a core focus on tax administration elements but the scope is wider in some areas. None of the measures announced on 30 November 2021 are to be...
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