Debate Pack
On 25 January 2016 the House is to debate E-petition 115895 in Westminster Hall. The petition calls on the Government to "scrap plans forcing self employed & small business to do 4 tax returns yearly."
Research Briefing
This note provides a short history to the events that lead up to the establishment of the Groceries Code Adjudicator in June 2013, , and recent debates as to the Adjudicator’s impact and the review of its remit which is to be undertaken in 2016.
Research Briefing
This Briefing Paper gives an update on the Scotland Bill 2015-16 after Committee stage. No opposition amendments were made at Committee stage. The Government has produced substantive amendments of its own for Report.
Research Briefing
This note discusses new rules for the VAT liability of digital services which took effect from 1 January 2015.
Research Briefing
This note sets out the background to the July 2015 Budget, the first Budget of the current Parliament.
Research Briefing
Following a consultation exercise, in December 2014 the Coalition Government confirmed that from 1 April 2015, landfill site operators would be able to use a new 'Loss on Ignition' (LOI) test, to ensure they charged the right rate of landfill tax on 'fines' - residual waste from waste processing. Operators would be able to charge the lower rate of tax on 'fines' meeting certain criteria. This Order would introduce the new test. It is not expected to have an Exchequer impact.
Research Briefing
The Commons Library's briefing note on the Scotland Bill 2015-16.
Research Briefing
This note examines the passage of the Coalition Government’s legislation to establish a new system of regulation for the pubs sector. A second Library note discusses the historical background to this initiative (SN6740).
Research Briefing
This note looks at the slow progress towards a statutory system of regulation of the pub company - tenant relationship. A second Library note discusses recent developments in this area (SN7074).
Research Briefing
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 18 March 2015, for the tax year 2015/16.
Research Briefing
The National Insurance Contributions Bill 2014-15 would allow for both categories of National Insurance contributions (NICs) which are payable by the self-employed – Class 2 and Class 4 – to be collected through self assessment from April 2016. The Bill would also extend existing tax rules regarding ‘accelerated payments’ and ‘high-risk’ tax promoters to NICs, and introduce a Targeted Anti-Avoidance Rule to prevent the avoidance of NICs by ‘intermediaires’.
Research Briefing
This note looks at the debates over devolving tax powers in the context of the passage of the Scotland Bill, and the introduction of the tax provisions in the 2012 Act.
Research Briefing
This note provides a summary of the 2014 Autumn Statement, including changes to Stamp Duty, and the Office for Budget Responsibility's (OBR) latest economic and fiscal forecasts.
Research Briefing
This note discusses recent debates over the case for taxing land values and proposals for a 'mansions tax' - an annual levy on the most valuable residential properties.
Research Briefing
This is a report on the House of Commons Committee stage of the Small Business, Enterprise and Employment Bill.
Total results (page 11 of 20)