Energy (Oil and Gas) Profits Levy Bill 2022-23
The Energy (Oil and Gas) Profits Levy Bill 2022-23 is to introduce a new temporary levy on North Sea oil and gas production.
Alcohol taxation and the pub trade
This briefing looks at the way alcoholic drinks are taxed, and recent proposals made by the Government for reform.
Coronavirus: Support for businesses
An overview of initiatives to support businesses through the coronavirus pandemic.
-
Research Briefing
Spring Budget 2021: personal allowance & higher rate threshold
In the 2021 Budget the Chancellor Rishi Sunak announced that the income tax personal allowance and the higher rate threshold would be frozen for four years from 2022/23 to 2025/26.
-
Research Briefing
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.
-
Research Briefing
Northern Ireland Protocol Bill 2022-2023
This briefing looks at the Northern Ireland Protocol Bill. What it does, questions over whether it breaks international law, why the Government is introducing the Bill, and the reaction to it including from the EU and political parties in Northern Ireland.
-
Research Briefing
Taxation of road fuels
This Commons Library briefing discusses the approach of Labour, Coalition and Conservative Governments since 2010 to taxing road fuels.
-
Research Briefing
Taxation of North Sea oil and gas
This Library briefing gives an overview of the way that the profits from North Sea oil and gas production are taxed, and how the fiscal regime that applies to North Sea oil and gas production has been reformed in recent years, including the Government's announcement in May 2022 of the Energy Profits Levy.
-
Debate Pack
Potential merits of introducing new wealth taxes
A Westminster Hall debate on the 'Potential merits of introducing new wealth taxes' has been scheduled for 14 June 2022 2.30-4pm. The debate has been initiated by Richard Burgon MP.
-
Research Briefing
Inheritance Tax : a basic guide
This Commons Library briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
-
Research Briefing
Income tax allowances for married couples
In general married couples are taxed as individuals, though a minority of older couples & civil partners may still claim a 'married couple's allowance'. Since 6 April 2015 individuals have been entitled to transfer part of their personal tax allowance to their spouse or civil partner, if neither they nor their partner are higher rate taxpayers.
-
Research Briefing
Postal services
This note gives an overview of postal services in the UK. It discusses current regulation, market trends and consumer problems.
-
Research Briefing
VAT on tourism
This briefing gives a short introduction to the way VAT works, and the significance that EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services, and the introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and attractions which applied from July 2020 to March 2022.
-
Research Briefing
Coronavirus: Self-Employment Income Support Scheme
To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
-
Total results (page 1 of 20)