Finance (No.2) Bill 2022-23
Following the Spring Budget 2023 the Finance (No.2) Bill 2022-23 was published on 23 March 2023.
Spring Budget 2021: personal allowance and higher rate threshold
In the 2021 Budget the then 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.
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.
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Research Briefing
Northern Ireland Protocol: The Windsor Framework
What is the Windsor Framework - the new EU UK agreement on the Northern Ireland Protocol? What does it change? What happens next?
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Research Briefing
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.
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Research Briefing
Mileage Allowance Payments
This briefing discusses the topic of Mileage Allowance Payments (MAPs) and Approved Mileage Allowance Payments (AMAPs) in the UK. It explains how the current rates work, how they have evolved over the years, and any calls for them to be changed.
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Research Briefing
The 2019 Loan Charge
In the 2016 Budget the Government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.
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Debate Pack
Debate on VAT on sunscreen products
A Westminster Hall debate on ‘VAT on sunscreen products’ has been scheduled for Thursday 9 February 2023 at 3pm. The debate has been initiated by Amy Callaghan MP.
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Debate Pack
The 2012 Alcohol Strategy for England
A Westminster Hall debate has been scheduled for Wednesday 18 January on the Government’s Alcohol Strategy (2012). The debate will be opened by Dan Carden MP.
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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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Debate Pack
Landfill Tax fraud: Backbench Business Debate
A House of Commons debate on ‘Landfill Tax Fraud’ has been scheduled for Thursday 12 January 2023. The debate has been initiated by Mr David Davis MP and Mr Kevan Jones MP.
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Research Briefing
National Insurance numbers (NINOs)
This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put.
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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.
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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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