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Chancellor Rishi Sunak delivering his spending review in the House of Commons this afternoon.

<img width="680" height="419" src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200-1024x631.jpg" class="attachment-large size-large wp-post-image" alt="Chancellor Rishi Sunak delivering his spending review in the House of Commons this afternoon." loading="lazy" srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200-1024x631.jpg 1024w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200-300x185.jpg 300w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200-768x474.jpg 768w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200.jpg 1200w" sizes="(max-width: 680px) 100vw, 680px" />

Daily update – Sunak defends his Budget

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The real motive behind today’s Budget

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Budget 2021: LIVE

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Bullsh*t and the Budget

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‘Protect pubs and restaurants before it’s too late’

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Gauke: UK will lose from ‘easy’ corporation tax rise

David Gauke says a hike in corporation tax would be ‘a pity’.

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Excluded UK’s ‘one last chance’

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Social media: Publishers, platforms or something else?

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‘Scrap stamp duty altogether’

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Week in Review: Labour right to resist a rise in corporation tax

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Can you name the last ten chancellors?

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‘Responsible’ salmon farmers meeting the challenge of Brexit

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Energy efficiency house

Fix ‘shocking’ energy performance of UK housing

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‘Get a grip on reckless supercar renters’

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Covid and prisons: ‘A tragic lost opportunity’

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Outcry over Scottish fish farm pollution

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Portrait of a Uyghur man at a street in the city of Kashgar, Xinjiang

UK should ‘set example’ by helping Uighurs

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Jamie East

The moment that made me quit Talk Radio

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Chancellor Rishi Sunak delivering his spending review in the House of Commons this afternoon.

<img width="680" height="419" src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200-1024x631.jpg" class="attachment-large size-large wp-post-image" alt="Chancellor Rishi Sunak delivering his spending review in the House of Commons this afternoon." loading="lazy" srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200-1024x631.jpg 1024w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200-300x185.jpg 300w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200-768x474.jpg 768w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14130169_1200.jpg 1200w" sizes="(max-width: 680px) 100vw, 680px" />

Rishi Sunak: The Covid chancellor

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‘We need to fix social care’

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‘Why are you out?’ – Disabled people and the pandemic

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Breakaway Green Party group says ‘build HS2’

Opinion Formers

New survey reveals how Census question leads to religious answer

<img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" class="attachment-medium size-medium wp-post-image" alt="CIOT logo" loading="lazy" srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" sizes="(max-width: 167px) 100vw, 167px" />

Losers as well as winners from changes to self-employment support

<img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" class="attachment-medium size-medium wp-post-image" alt="CIOT logo" loading="lazy" srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" sizes="(max-width: 167px) 100vw, 167px" />

CIOT welcomes clarity over new penalty regime and a light touch approach for late payments

<img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" class="attachment-medium size-medium wp-post-image" alt="CIOT logo" loading="lazy" srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" sizes="(max-width: 167px) 100vw, 167px" />

Investment in HMRC should not leave agents behind says CIOT

<img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" class="attachment-medium size-medium wp-post-image" alt="CIOT logo" loading="lazy" srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" sizes="(max-width: 167px) 100vw, 167px" />

Furlough pay may be based on wages from two years ago

<img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" class="attachment-medium size-medium wp-post-image" alt="CIOT logo" loading="lazy" srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" sizes="(max-width: 167px) 100vw, 167px" />

Tax Institute welcomes ‘cost-effective and helpful’ tax refund for business

<img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" class="attachment-medium size-medium wp-post-image" alt="CIOT logo" loading="lazy" srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" sizes="(max-width: 167px) 100vw, 167px" />

Support for newly self-employed - better late than never, but review your entitlement carefully warns CIOT

<img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" alt="CIOT logo" loading="lazy" data-srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" data-src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" data-sizes="(max-width: 167px) 100vw, 167px" class="attachment-medium size-medium wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="167" height="300" src="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg" class="attachment-medium size-medium wp-post-image" alt="CIOT logo" loading="lazy" srcset="https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-167x300.jpg 167w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12-570x1024.jpg 570w, https://www.politics.co.uk/wp-content/uploads/2020/12/cnphoto_0_0_0_0_14119040_1200-12.jpg 668w" sizes="(max-width: 167px) 100vw, 167px" />

Low Incomes Tax Reform Group: Freezing personal allowance gives opportunity to align tax and national insurance thresholds

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