Ireland's Department of Finance has issued a release announcing the strategy for the Budget 2021, which was discussed and agreed to by the government on 15 September. During the discussions it was confirmed that the Budget will be based on the following assumptions: from the beginning of next year, bilateral trade between the UK and the EU will be on World Trade Organisation terms; that, in the absence of a vaccine, the economy – and broader society – must co-exist with the virus. Further, it was agreed that: Broad-based increases in taxation would be counter-productive at this stage of the...