Financial Services and Markets Bill 2022-23
Background to and discussion of the Bill, which would implement changes to the regulation of financial services arising from the UK's departure from the EU.
Autumn Statement 2022: Vehicle Excise Duty
This briefing looks at the proposal to introduce Vehicle Excise Duty on electric vehicles from 1 April 2025, included in the Finance Bill 2022-23
Stamp Duty Land Tax (Reduction) Bill 2022-23
The Government introduced the Stamp Duty Land Tax (Reduction) Bill on 24 October 2022.This briefing explains the main changes to stamp duty land tax and how they will be implemented.
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Debate Pack
Autumn Statement 2022 and Finance Bill 2022-23
Following the Autumn Statement 2022 the Finance Bill 2022-23 was published on 22 November 2022.
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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.
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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.
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Research Briefing
Fiscal drag: An explainer
This briefing looks at fiscal drag in the context of taxation in the UK, focusing on income tax and National Insurance Contributions (NICs) rates being frozen.
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Research Briefing
Health and Social Care Levy (Repeal) Bill 2022-23
The Health and Social Care Levy (Repeal) Bill 2022-23 [Bill 155 of 2022-23] was introduced on 22 September 2022.
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Debate Pack
Health and Social Care Levy
On 22 September 2022 the then Chancellor Kwasi Kwarteng announced that the Government would cancel the Health and Social Care Levy.
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Research Briefing
The Budget and the annual Finance Bill
This paper discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
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Research Briefing
Coronavirus: Self-Employment Income Support Scheme
To support the self-employed through the coronavirus outbreak the Government introduced the Self-Employment Income Support Scheme (SEISS).
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Research Briefing
Direct taxes: rates and allowances 2022/23
This briefing sets out direct tax rates and principal tax allowances for the 2022/23 tax year.
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Research Briefing
“Common law marriage” and cohabitation
This Commons Library briefing paper provides general information about the number of cohabiting couples, how the law applies to them, the Law Commission’s proposals for reform and other calls for reform
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Research Briefing
Health and Social Care Levy Act 2021
The Health and Social Care Levy Act 2021 received Royal Assent on 20 October 2021.
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