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Published on 10 December 2021

Finance Bill representation: Normal minimum pension age

The normal minimum pension age is the earliest point at which most people can access their pensions without incurring an unauthorised payment tax charge. It is currently set at age 55 and this legislation will increase it to 57 with effect from 6 April 2028. There are exceptions for those who have a...

Illustration of Scotland covered in the Scottish flag
Published on 27 October 2021

Tax policy and the Budget – a framework for tax

The CIOT and LITRG have submitted a joint response to the Scottish Government’s consultation: this sought views on the Scottish Government’s overall approach to tax policy, Scotland’s first Framework for Tax and how the Scottish Government should use its devolved and local tax powers as part of the ...

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