The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
The new alcohol duty system
A new alcohol duty system was implemented on 1 August 2023. This briefing discusses the new duty regime, how it was developed, and how it compares to the former one.
-
-
Research Briefing
Finance (No.2) Bill 2022-23
The Finance Bill was published on 23 March 2023. This page looks at how the Bill relates to the Budget, with briefings relating to the main clauses debated by the Commons on 18-19 April 2023.
-
Research Briefing
Charitable status and independent schools
Explores the charitable and tax status of independent schools, and looks at recent political debate on whether reform is needed
-
Research Briefing
Stamp duty land tax on residential property: government policy up to 2021
This briefing covers the policy history of stamp duty land tax on residential property in the decade since 2010.
-
Research Briefing
VAT on solar panels and other energy-saving materials
This briefing explains the current VAT treatment on the installation of energy-saving materials in the UK, analyses recent changes, and outlines recent developments.
-
Research Briefing
The growth in short-term lettings (England)
This paper examines the growth in short-term lettings and proposals for greater regulation of the sector in England. It provides a brief overview of the regulatory approaches in other countries.
-
Debate Pack
Debate on public bodies and VAT
A Westminster Hall debate on ‘public bodies and VAT' has been scheduled for Wednesday 17 May 2023 at 9.30am. The debate has been initiated by George Eustice MP.
-
Constituency casework
An introduction to UK taxes
Basic information about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of useful advice
-
Constituency casework
Getting a National Insurance number (NINO)
How National Insurance numbers are issued and what to do if someone does not have one or can’t find it.
-
Research Briefing
Digital Services Tax
This briefing discusses the introduction of the Digital Services Tax in April 2020, in the context of developments for an international agreement to reform the corporate tax system.
-
Research Briefing
Stamp Duty Land Tax (Temporary Relief) Act 2023
The Stamp Duty Land Tax (Temporary Relief) Act 2023 received Royal Assent on 8 February 2023. The Act reduces the amount of SDLT paid by many house buyers up to 31 March 2025.
-
Research Briefing
Taxation of North Sea oil and gas
This Library briefing gives an overview of how the profits from North Sea oil and gas production are taxed, and how the fiscal regime has been reformed in recent years.
Total results (page 1 of 21)