BUFDG has pulled together this draft response. Andrea would like to thank Jeff Kirkham from the University of Bristol, Harriet Latham from the OU and Joanne Rodgers from the University of Manchester for their assistance with this response.
The Consultation has a closing date of 5 March 2021.
Andrea would welcome any additional comments from colleagues by Friday 19 February 2021.
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20 January 2021 
Andrea Marshall, Tax Specialist
