DOCSLIB.ORG

LEGALESE a LEGAL HANDBOOK for COMMUNITY ORGANISATIONS LEGALESE: a Legal Handbook for Community Organisations Published by the Law Society of Singapore (‘Law Society’)

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
LEGALESE a LEGAL HANDBOOK for COMMUNITY ORGANISATIONS LEGALESE: a Legal Handbook for Community Organisations Published by the Law Society of Singapore (‘Law Society’) LEGALESE a LEGAL HANDBOOK FOR COMMUNITY ORGANISATIONS LEGALESE: A legal handbook for community organisations Published by the Law Society of Singapore (‘Law Society’). DISCLAIMER This handbook contains general information on the law and legal matters, which is provided by volunteer lawyers who are members of the Law Society of Singapore (the Law Society). The information is provided as a public service by the Law Society. While the information is derived from sources believed to be reliable and accurate as at November 2015, the Law Society does not make any representation or warranty as to the accuracy of the information. The Law Society and its representatives also do not accept any responsibility for errors or omissions in the information provided. The information provided is not legal advice and should not be treated as an alternative to seeking legal advice from your lawyer. The information provided in this handbook is not a definitive analysis of the subject and professional legal advice should always be taken before any course of action is pursued. The Law Society regrets that it cannot provide any legal advice. Views expressed by the contributors are strictly the personal views of the respective contributors and are not necessarily those of the Law Society. Whilst every effort has been made to ensure that the information contained in this handbook is correct, the contributors, editorial team, and the Law Society disclaim all liability and responsibility for any error or omission in this publication, and in respect of anything, or the consequences of anything, done or omitted to be done by any person in reliance, whether wholly or partially, upon the whole or any part of the contents of this publication. Statutory instruments of the laws of Singapore referred to in this handbook can be found at http://statutes.agc.gov.sg/. COPYRIGHT © 2016 The Law Society of Singapore All rights reserved. No part of this publication may be reproduced, stored in any retrieval system, or transmitted, in any form or by any means, whether electronic or mechanical, including photocopying and recording, without the written permission of the copyright holder. ISBN: E-book: 978-981-09-9267-5 Paperback/Softcover: 978-981-09-9266-8 Content Foreword 5 Messages 7 Preface 8 About PBSO 10 Overview of For-profit Legal Structures 12 Overview of Non-profit Legal Structures 18 Starting Up 1. What are Social Enterprises and Non-profit Organisations? 26 2. Legal Structures for Social Enterprises and Non-profit Organisations 35 3. Setting Up a Legal Structure for the Social Enterprise or Non-profit Organisation 50 4. Business Vehicles and Corporate Governance 68 5. Regulatory Requirements 77 6. Singapore’s Personal Data Protection Act 86 7. Taxation in Singapore 99 8. Funding 112 Operations 9. Written Agreements 128 10. Employment Contracts 139 11. Protecting Your Business’ Intellectual Property 160 12. Restraint of Trade 178 13. Product Liability 186 14. Insurance 196 Expansion 15. E-Commerce 206 16. Advertising 217 17. Franchising 225 18. Cross-border Opportunities 243 Winding Up 19. Winding Up 258 Legal Assistance 20. Seeking Legal Assistance 272 21. Pro Bono Legal Aid for the Community 279 Endnotes 284 Welcome to LEGALESE 2016! In 2013, we published the Legalese handbook, a legal toolkit specifically tailored for youth social entrepreneurs to help them not only to start up, but also to empower them to run their businesses. We are delighted to be issuing a reprinted and updated edition of the Legalese handbook, the content of which has been expanded beyond social enterprises to cover non-profit organisations as well. This handbook will help social enterprises and other non-profit organisations in three main ways. First, we deal with the legal issues of start-ups, e-commerce and internet related issues. Second, we address the typical legal concerns that social enterprises and other non-profit organisations face, such as protection of assets. The final chapter considers legal obligations that arise in the event of winding up a social enterprise or other non-profit organisation. The Legalese handbook was enthusiastically received by the social enterprise community. We ran out of copies. We are confident that this new edition, Legalese, will be equally well received by its expanded target audience. No one likes legal jargon more than lawyers, but we have, by popular demand, taken the lawyer out of the Legalese handbook 2016. We have repackaged the key legal aspects to make it easier to read, but without diminishing the legal concepts presented in it. We believe that the idea of good corporate citizenship will galvanise businesses into expanding beyond profit maximisation, to focus on being values driven – finding, and filling, gaps in social needs. Over the past year or two this has proven to be the case. Social entrepreneurship has gone from strength to strength and social entrepreneurs are zealously contributing to the “social impact” by setting up organisations that address social needs within our community and yet deliver acceptable financial returns. Social entrepreneurship is well on its way to becoming entrenched in the business eco-system. In May 2015, President Tan launched the Singapore Centre for Social Enterprise, also known as raiSE, a dedicated facility to nurture the growth of social enterprises in Singapore. In November 2015, President LEGALESE • 5 Tan presented President’s Challenge Social Enterprise Awards in three categories to winners from a field of 42 social enterprises nominated for the award. It was intended to recognise outstanding social enterprises that play an integral role in our community. This ecosystem is also supported through grants to budding social entrepreneurs by raiSE, the National Youth Council and the Nation Volunteer & Philanthropy Centre. For example, the VentureForGood grant, administered by raiSE, provides funding for new and existing social enterprises up to a maximum of SGD$300,000. At the same time, let us not forget the significant efforts contributed to the broader non-profit sector in Singapore, whether in social and welfare services, education, health care, sports or the arts. The sector is evolving and moving away from reliance on public funds. Civil society bridges this gap, supported by the growth in charitable donations and volunteerism. The Law Society of Singapore hopes to make a modest contribution to this vibrant growth by enabling both entrepreneurs’ and other non- profit organisations easy access to basic legal knowledge to progress and develop in their visions The success of the original Legalese handbook would not have been possible without our volunteer lawyers, who invested much time and demonstrated exemplary skill in crafting the original edition. My heartfelt thanks goes out to them and to the editorial team for our new edition of Legalese. They were drawn from the Project Law Help committee members as well as all the volunteers listed in the acknowledgements. We acknowledge with gratitude the social enterprises and other non-profit organisations who have continued to provide crucial feedback and pro bono opportunities for our corporate and transactional lawyers. Moving forward, we plan to take the Legalese online, and transform it into an open and interactive “e-format” that will make it more accessible to a wider audience. Mr Thio Shen Yi, SC President The Law Society of Singapore 6 • LEGALESE Messages The Charity Council is pleased to support the Law Society’s latest publication of Legalese. First published in 2013, this revised version has expanded its scope from social enterprises to include charities as well. Legalese is a useful legal toolkit for anyone who is keen to set up a charity. It will help many more to understand through its clear and simple writing on some of the key legal information covering the operations of a charity, from setting up to winding down. The Charity Council would like to encourage all charities to read Legalese in conjunction with the Charities Act and Regulations. This will help charities gain a better understanding of their legal obligations, as they strive for good governance, transparency and accountability. Mr Gerard Ee Chairman Charity Council The first edition ofLegalese was very well received by the sector. The Singapore Centre for Social Enterprise (raiSE) is happy to hear of the launch of this 2nd Edition. We congratulate and thank The Law Society for their initiative to educate social enterprises on some of the fundamental issues of their structure and operations. We are heartened by the continued support of The Law Society as we work towards the common goal of a strong and sustainable social enterprise ecosystem in Singapore. Mr Alfie Othman Executive Director Singapore Centre for Social Enterprise (raiSE) LEGALESE • 7 Preface Volunteerism and the spirit of enterprise – these two elements drive both the non-profit and not-for-profit sectors in our society. But it takes more than gumption and good intentions to achieve results. It takes wise counsel, and careful preparation. A key step is to understand how best to comply with the law, and to use it to help safeguard one’s interests. This is why Legalese exists. Legalese is a toolkit which equips organisations with essential legal information with which they can better structure and expand their activities. The first edition ofLegalese , published in 2013, focused solely on social enterprises. In this revised edition, we expanded the scope to include, not only social enterprises (businesses with a social mission), but also non-profit organisations, in order to better support all the key players that serve the community. Legalese is the culmination of the hard work of dedicated volunteers who have drafted, reviewed and updated the content. Each of these individuals (together with legal volunteers who work with Project Law Help tie-ups and its community clinics) stand as Exhibit A in the evidence for the case that the law is not merely a business or a profession, but a vocation of higher calling.
Load more

Recommended publications
  • Gift Aid Schemes for Charity Shops
    Gift Aid schemes for charity shops Introductioni The basic position on Gift Aid is that it is not legally possible to claim Gift Aid on donated goods. Gift Aid claims can only be made in relation to genuine donations of cash from UK taxpayers to UK charities. However, years ago HMRC developed a scheme to enable charity shopsii to take advantage of Gift Aid, and it recently made some changes so that there are now three processes available. Standard process Method A Method B As a result of the basic legal position on Gift Aid claims, it was necessary to come up with a somewhat complex legal structure for the Gift Aid schemes for charity shops. As these schemes are essentially a regulatory concession offered by HMRC for charities, it is important to adopt best practice to avoid the risk of HMRC changing its policy. The legal structure The underlying legal structure is the same for all three processes. A donor brings goods into Donor Gift Aid form Charity a shop and signs up to the Gift Aid scheme. Shop Contract signs up to the Gift Aid scheme. This creates appointing charity iii shop as agent an agency agreement between the donor Agent and the charity shop. Ownership of the goods remains with the donor at this stage and the Goods charity shop agrees to try to sell the goods on behalf of the donor in exchange for a small commission (typically 1% - 5%). The charity shop then sells the goods to a customer and accepts cash for those goods on behalf of the donor.
    [Show full text]
  • Charity Shops Made Simple
    Charity shops made simple Ross Palmer September 2016 Charity shops made simple| September 2016 Charity shops made simple Ross Palmer September 2016 Agenda 1. Charity shops introduction 2. Gift Aid basics 3. Retail Gift Aid Scheme 4. VAT aspects 5. Income / Corporation Tax aspects 6. Business Rate relief 7. Summary 2 1 Charity shops made simple| September 2016 1. Charity shops introduction Basic charity shop operation can be very tax efficient for a charity: • VAT: sales of donated goods are zero-rated • Income / Corporation tax: profits are exempt • Business rates: 80% mandatory relief and 20% discretionary relief • Problem is no Gift Aid to be claimed as Gift Aid is only applicable to monetary gifts, not gifts of goods 3 1. Charity shops introduction • If the donor first sold their goods and then donated the proceeds, then Gift Aid could potentially be claimed on the proceeds • The Retail Gift Aid Scheme (‘RGAS’) is an HMRC approved way of doing this • Charity or trading sub sells the donor’s goods as agent of the donor • Donor then Gift Aids the proceeds to the charity 4 2 Charity shops made simple| September 2016 2. Gift Aid - how it works £125 £25 gross basic rate pay tax (20%) £25 At a 20% basic rate of tax, the basic rate Gift Aid is 25% of tax £100 the gift value net pay £100 Charity gift + Gift Aid declaration 5 2. Higher rate relief • Extra tax relief for higher rate taxpayers • For £100 donation Equivalent to £125 gross donation 40% taxpayer paid £50 tax on the donation (£125 x 40%) Charity gets 20% back – i.e.
    [Show full text]
  • Charitable Donation Value Guide
    Charitable Donation Value Guide Foolhardier Alford cumulating his chamber misdealing droningly. Archon balkanize conducingly while anemophilous Pietro easy.corrupt say or overeyed substitutionally. Desmond tautologizes differently as fifty-fifty Tirrell amble her watermanship post Your accountant will be because for it! Do business Still mortal to Sell My shower After Accepting an Offer? Best selling price of charitable donation value guide you. The appraiser can tell customs what a buyer should pay. HRB Maine License No. Donating used but still usable items, such a furniture and computers, provides a method for small businesses to hear money about their taxes while helping out worthy nonprofits at least same time. Daily deals valid on select Metro Phoenix, Prescott and Yuma locations. Safe bet, in Las Vegas. Typically if an appraiser can they mostly compare apples to apples. Please attempt a valid zip. Estimate to value as your donations with even few clicks with our Goodwill Donation Calculator. FMV as we by a qualified appraisal. TVs, computers, and more. In other words, if the appraisal comes in lower sometimes the offer price, you have box right the cancel the contract for penalty. Goodwill Northern New England. Passwords do is match. We wire your support thought more so ever. Goodwill Industries, Salvation Army, etc. Here share some examples of charities and their missions. Can Donated Food was Written trigger as a Deduction on Taxes? The value consult your donation will be me by put the charitable organization uses the vehicle. Want may take maximize your tax deduction? Important Terms, Conditions and Limitations apply. Shop for only alternate lender here.
    [Show full text]
  • Shopping for Good: the Social Benefits of Charity Retail
    Shopping for good: the social benefits of charity retail Peter Harrison-Evans Open Access. Some rights reserved. As the publisher of this work, Demos wants to encourage the circulation of our work as widely as possible while retaining the copyright. We therefore have an open access policy which enables anyone to access our content online without charge. Anyone can download, save, perform or distribute this work in any format, including translation, without written permission. This is subject to the terms of the Demos licence found at the back of this publication. Its main conditions are: · Demos and the author(s) are credited · This summary and the address www.demos.co.uk are displayed · The text is not altered and is used in full · The work is not resold · A copy of the work or link to its use online is sent to Demos. You are welcome to ask for permission to use this work for purposes other than those covered by the licence. Demos gratefully acknowledges the work of Creative Commons in inspiring our approach to copyright. To find out more go to www.creativecommons.org PARTNERS CREDITS Commissioned by Charity Retail Association and CarnegieUK Published by Demos September 2016 © Demos. Some rights reserved. Unit 1, 2-3 Mill Street London SE1 2BD T: 020 7367 4200 [email protected] www.demos.co.uk CONTENTS Forewords 4 Executive summary 8 Introduction 17 Shoppers and donors 20 Volunteers 28 Shop managers 47 The high street, communities and the environment 53 Conclusions and recommendations 68 Technical annex 73 Notes 77 References 85 4 FOREWORDS In 2013 the Charity Retail Association (CRA) commissioned a report from Demos entitled Giving Something Back.
    [Show full text]
  • The Evolution of Charity Shop Retailing Rags to Riches How It All Began
    Rags to Riches The evolution of Charity Shop retailing Rags to Riches How it all began In 1947 Oxfam appealed for clothes and blankets that could be sent to famine-struck Greece, the generous response left them with a surplus. They decided to sell them as a way of raising funds and opened what became the model for future charity shops. Rags to Riches How it all began In 1947 Oxfam appealed for clothes and blankets that could be sent to famine-struck Greece, the generous response left them with a surplus. They decided to sell them as a way of raising funds and opened what became the model for future charity shops. How things have changed Retro Vintage Before the 1960s, the idea of wearing an outfit sourced from the wardrobe of a person possibly long dead was unappealing in the extreme. Old clothes were only for those unfortunate souls who couldn’t afford the freshly made stuff. How things have changed Retro Vintage Then came the mods & the hippies, who shook the dust from these cast- off clothes, combined them into novel outfits, and turned the whole thing into “vintage fashion.” dressing in vintage styles “was just your way of expressing yourself, wearing clothes that most other people didn’t wear,” How things have changed Retro Vintage Like a fine wine, vintage clothing has come to be regarded as something of high quality that becomes even more valuable with age. How things have changed Today’s customer On-line retailing growing at an enormous rate People selling things they may have donated in the past Reduces the level of quality donations but people empty their wardrobes more often Re-decorating more regularly has resulted in lots of donations of household items How things have changed Today’s customer A predicted 235m items of Britons’ unwanted clothing were expected to end up in landfill unnecessarily this spring.
    [Show full text]
  • Newsletter Summer 2016
    Newsletter Summer 2016 ‘Outstandingly warm and respectful relationships between pupils and staff form the basis on which the pupils make good academic progress’. Ofsted, 2016 Dear Parents, It has been an exciting term at Rainbow School. We have welcomed lots of visitors throughout the term, including Ofsted, who completed their inspection towards the end of June. The inspectors visited all areas of the school and observed nineteen teaching sessions in total! The inspectors even visited the local supermarket with one of our Sixth Form students to see how our tutors teach in the community. They were impressed with the school, students, and staff. As a school we are delighted with the report. It is an excellent reflection of all our hard work and we believe it highlights our strengths well, including their judgement of ‘Outstanding’ for our personal development, behaviour and welfare of children and young people. A copy of the report has been sent home with your child, but it can also be read on the Rainbow School and Ofsted websites. The summer term has included many trips, from a bowling alley to Hampton Court. However, the highlight was our whole school residential trip to Stubbers Adventure Centre. It was a fantastic few days and a unique opportunity for our pupils. Activities ranged from grass sledging and quad biking to powerboating and jet skiing! All the students and staff had a wonderful time and many memories to share. You can see more photos of the trip on the BeyondAutism Facebook Group. Our pupils have been working very hard this year and I am delighted to inform you that we have 13 pupils who have successfully completed the ASDAN Entry 1 Personal Progress, and one student who has completed the Entry 1 Personal and Social Development qualification! It was wonderful to welcome so many parents to our Mother’s and Father’s Day Assemblies.
    [Show full text]
  • 2013 Sustainability Report Table of Contents
    [Show full text]
  • 'I Wanted to Meet the Needs of the People': Exploring Volunteers' Accounts of Their Participation Hannah Rose Blake MA by Rese
    'I wanted to meet the needs of the people’: Exploring volunteers' accounts of their participation Hannah Rose Blake MA by Research University of York Sociology December 2014 Abstract This thesis explores the personal accounts of volunteers within a range of volunteer organisations in Yorkshire. An attempt to understand the influences and behaviour of volunteers has been studied for decades by researchers from the fields of psychology, economics and sociology. The purpose for undertaking this research was based on the knowledge that whilst there is a significant amount of literature focusing on volunteers and volunteering, there appeared to be a gap of empirical qualitative research focussing on the personal accounts of volunteers. This research consisted of semi-structured interviews with fourteen formal volunteers. The sample for the study was chosen based on a purposive sampling technique, allowing for specific characteristics of individuals to be chosen. The findings from the interviews highlighted that religion is constructed play an important factor in why people volunteer. Religion played an important role in the lives of many of the participants in the research and they all linked their religion to their voluntary work. Whilst religion emerged from the findings as being an important influence to volunteers so did age and family and it was these factors that also distinguished between the choices of volunteer organisations. 2 Contents Page Abstract 2 List of Tables 4 Acknowledgments 5 Declaration 6 Chapter One - Introduction 7 Chapter Two - Literature Review 10 Chapter Three – Methodology 34 Chapter Four - Analysis 51 Chapter Five – Conclusions, Limitations and Recommendations 71 Appendix A – Organisations in Study 77 Appendix B – Information Letter 79 Appendix C – Consent Form 80 Appendix D – Interview Guide 82 Reference List 83 3 List of Tables Table 1 – Volunteer Information 38 4 Acknowledgements The successful completion of this thesis is a result of the help from a range of individuals.
    [Show full text]
  • Gift Aid Emergency Relief Faqs
    Gift Aid Emergency Relief FAQs Is it true that only 20% of charities would benefit from the Gift Aid Emergency Relief proposals? 73,050 charities claimed Gift Aid in 2018/19 (source HMRC) which represents approximately 40% of UK charities (source NCVO) and importantly a major part of the sector workforce & beneficiaries. The proposal has widespread support from over 200 charities large and small, local and national. The Gift Aid Relief campaign does recognise that not all charities make use of Gift Aid, so the proposal also makes suggested changes to the Gift Aid Small Donations Scheme as well as promoting outreach work to promote awareness of Gift Aid. Full details can be found in the proposal document. But doesn’t the proposal only support larger charities? While it is true that larger charities would receive the largest payments, because they tend to receive larger number of donation, research has found that Gift Aid is a significant and larger proportion of the income for smaller charities (source Charity Tax Commission) so boosting the value of Gift Aid would make a significant difference to them. For these reasons, the campaign is generating significant support from smaller local charities including Shropshire Cat Rescue and Powys Animal Rescue as they restart their charity shop and local fundraising activities. But wouldn’t the proposal break the link between tax paid by donors and Gift Aid? The sector understands the importance of the link between tax paid by donors and Gift Aid, which is why the proposal is time-limited to 2 years The campaign is asking Government to support a temporary boost to the value of Gift Aid at a time when charities are #NeverMoreNeeded, and in response to the unprecedented situation presented by COVID-19.
    [Show full text]
  • Lift and Shift: the Effect of Fundraising Interventions in Charity Space and Time
    Lift and Shift: The Effect of Fundraising Interventions in Charity Space and Time Kimberley Scharf Sarah Smith Mark Ottoni-Wilhelm Discussion Paper 17 / 687 22 September 2017 Department of Economics University of Bristol Priory Road Complex Bristol BS8 1TU United Kingdom Lift and Shift: The Effect of Fundraising Interventions in Charity Space and Time Kimberley Scharf (University of Birmingham) Sarah Smith (University of Bristol) Mark Ottoni-Wilhelm (IUPUI and IU Lilly Family School of Philanthropy) Abstract Fundraising interventions may lift donations and/or shift their composition and timing, making it important to study their effect across charity space and time. We find that major fundraising appeals lift total donations, but surprisingly shift donations to other charities across time. To explain this, w e develop a two-period model with two sources of warm glow that relates donation responses to underlying preference parameters. A dynamic framework, combined with rich data, provides opportunities to identify substitutability/complementarity in warm glow . The observed pattern is possible only if the two sources of warm glow are substitutes and warm glow is intertemporally substitutable. Keywords: Warm glow; donations; substitution; intertemporal substitution. JEL codes: H41, D12, D64 * We are grateful to the Charities Aid Foundation and particularly to Susan Pinkney for making the data available. We have received helpful comments on earlier versions at numerous seminars, workshops and conferences. The authors declare that they have no relevant or material interests that relate to the research described in this paper. Contact information [email protected] (Scharf), [email protected] (Smith; corresponding author), [email protected] (Ottoni-Wilhelm).
    [Show full text]
  • Charity Flea Markets – an Amalgamation of Product Philanthropy and Volunteering
    International Review on Public and Nonprofit Marketing https://doi.org/10.1007/s12208-019-00242-2 ORIGINAL ARTICLE Open Access Charity flea markets – an amalgamation of product philanthropy and volunteering Sandra Stötzer1 & René C. Andeßner1 & Sarah Scheichl1 Received: 1 November 2019 /Accepted: 19 December 2019/ # The Author(s) 2020 Abstract This paper offers one of the first efforts at exploring the role of charity flea markets as a fundraising practice used by nonprofits to mobilize various resources like individual and corporate in-kind giving and volunteering in an unique event setting. With the support of volunteers, nonprofits generate cash by reselling product donations and by catering. As an innovative contribution to the so far limited research on flea markets and in-kind giving, our study uses an explorative case study approach based on guided interviews with Austrian flea market operators. The purpose of the case studies is to examine the specifics, benefits, challenges, and prospects of this underexplored funding instrument. Our findings contribute to an enhanced understanding of both charity flea markets and nonprofits resource management and can assist charities in processing in- kind donations effectively and sustainably. Keywords Flea markets . In-kind giving . Product philanthropy. Second-hand markets . Volunteering 1 Introduction All kinds of organizations face the basic management problem of how to get the resources necessary to finance their activities and achieve their objectives. With this in mind, nonprofit organizations (NPOs) are distinct from other organizations as they typically rely on multiple sources of funding including, e.g., membership dues, private and corporate giving, government grants and contracts, special events, or earned income like revenues from sales and fees for services.
    [Show full text]
  • Gift Aid Emergency Relief Campaign Briefing
    Gift Aid Emergency Relief Package The charity sector is in the middle of the biggest financial crisis it has ever faced. Huge falls in income, increased levels of demand for services, needing to do more to respond to Covid-19 and care for the most at-risk and marginalised individuals and communities has created a perfect storm. Charities can and are doing more, but without appropriate support many will have to close, or severely reduce their services over the coming months. The initial £750m charity support package, and furlough scheme, will help some charities, but the gap between support provided and the need is vast. Work is ongoing between charities and HMRC to improve eligible Gift Aid take-up and ensure that Gift Aid is fit for the future, harnessing the opportunities that digital payments and technology can offer, while reducing ineligible claims. However, immediate support for the sector is required due to Covid-19 and the Gift Aid scheme provides a simple way to achieve this. A Gift Aid Emergency Relief Package can go some way to keeping charity services running and enable many charities to get through the crisis who otherwise would have to shut their doors. What is the Gift Aid Emergency Relief Package? The package has two elements: 1. The introduction of Gift Aid Emergency Relief (modelled on the previous successful Gift Aid Transitional Relief scheme (in Sch 19, Finance Act 2008)). This would get much needed funds to charities across the country by temporarily changing the way that Gift Aid is calculated. The proposal is for this to take effect from the beginning of the 2021-22 tax year and stay in place for two full tax years.
    [Show full text]