On Wednesday 11 February 2025 there will be a Westminster Hall debate on the impact of planned changes to employer National Insurance contributions on police forces. The debate will start at 4.30pm and will be led by Esther McVey MP.
At the Autumn 2024 Budget, the government announced that, from April 2026, it would restrict the inheritance tax relief available for agricultural and business property. There has been significant debate over how many farms and other businesses this measure would affect.
Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.
Research Briefing
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
Research Briefing
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.
Research Briefing
This briefing lists a series of key documents on taxation.
Research Briefing
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
Research Briefing
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
Research Briefing
The Tobacco and Vapes Bill 2024-25 will introduce a generational ban on the sale of tobacco, and further regulate vapes and vaping products.
Research Briefing
This note gives an introduction to National Insurance system, and the debate there has been about integrating National Insurance contributions (NICs) with income tax.
Research Briefing
In the 2016 Budget the Government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.
Research Briefing
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 a set threshold, now set at £60,000.
Research Briefing
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
Research Briefing
Looks at the Labour government's proposals on independent schools, VAT and charitable (business rates) relief
Research Briefing
This briefing provides an overview of the legal concept of employment status and reviews and proposals for reform of the law in this area
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