This note provides a more detailed look at what tax measures and announcements have been made to date covering: VAT, self assessment income tax, time to pay, non-statutory clearances, pension schemes, statutory residence test, stamp duty (transfer of shares and applications for group relief).

It also highlights other measures that we could see to address the economic impact of Covid-19 including; payment deferrals, improved access to losses and relaxation of tax consequences as a consequence of restructuring debt.