Research Briefing
This note gives a short description of the statutory procedure for the assessment of media mergers, before providing a timeline of events to NewsCorp's bid for BSkyB in 2010-11, and the company’s decision in June 2011 to withdraw that bid in response to the public outcry over the phone hacking scandal.
Research Briefing
Imports into the EU worth 10 euros or less are VAT-exempt, though Member States may apply a threshold up to 22 euros, and the UK has done this. (Personal gifts are subject to a higher limit set at 45 euros.) The Channel Islands lie outside the EU for VAT purposes. Following concerns that some UK retailers had been exploiting low value consignment relief, as it is known, by selling goods over the internet VAT-free from subsidiaries based in Jersey and Guernsey, this relief was withdrawn from imports from the Channel Islands from April 2012. This note gives a short summary of the rules regarding VAT on small-value imports, before discussing this reform.
Debate Pack
This note summarises debate on and changes made to, the Criminal Finances Bill, during its Lords' committee stages. there is no accompanying Published Paper.
Research Briefing
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 8 March 2017. It lists the principal personal allowances which will be available against income tax in the tax year 2016/17, and it outlines the conditions necessary for eligibility for these allowances. The paper provides a summary of the general tax position in straightforward cases only. It should be noted that it deals just with tax allowances. No reference is made to cash benefits provided under the social security system, or to child tax credit and working tax credit.
Research Briefing
A summary of Spring Budget 2017 and the Office for Budget Responsibility's forecasts for the economy and public finances. This briefing now includes detailed discussion of changes to National Insurance contributions for the self-employed and the tax-free allowance for dividend income.
Research Briefing
This note examines the VAT treatment of sports clubs - in the context of the change made in UK VAT law in 1994 to exempt from VAT certain sport supplies, and subsequent debate as to how these rules have affected golf clubs.
Research Briefing
The briefing sets out the background to Spring Budget 2017 which will take place on Wednesday 8 March 2017. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Debate Pack
There will be a debate on beer duty on 9.30am on Tuesday 7th March. It is sponsored by Steve Double MP.
Research Briefing
This Paper provides a guide to the Second Reading and Committee stage of the Criminal Finance Bill currently before the Commons. The Bill has broad cross party support and very few changes were made to it during Committee.
Research Briefing
The Small Charitable Donations and Childcare Payments Act 2017 makes a number of amendments to the legislation which underpins the Gift Aid Small Donations Scheme (GASDS), introduced in April 2013. The purpose of these changes is to simplify the scheme and extend access to smaller and newer charities. The Act also makes a few technical amendments to the legislation which establishes Tax-Free Childcare, the Government’s scheme to support parents’ childcare costs, scheduled to be rolled out from early 2017.
Research Briefing
The Digital Economy Bill implements a number of policies broadly related to the digital economy. This paper covers the key issues debated at Committee Stage.
Research Briefing
This Briefing Paper has been prepared for the second reading debate of the Criminal Finances Bill on 25 October 2016. The Bill aims to improve the Government's ability to target the revenue generated by organised crime.
Research Briefing
The Digital Economy Bill 2016-17 [Bill no. 45] was published on 6 July 2016 and its First Reading in the House of Commons took place that day. Its Second Reading is scheduled for Tuesday 13 September 2016.
Research Briefing
This paper covers the committee stage of the Wales Bill 2016-17 in the House of Commons.
Research Briefing
This Commons Library briefing paper looks at the situation in a range of policy areas and considers what impact Brexit might have. This will depend, among other things, on the Brexit negotiations, whether the UK stays in the European Economic Area and how the Government fills any policy gaps left by withdrawal.
Total results (page 11 of 25)