Research Briefing
Taxation is very largely a Member State competence. The implications of the UK lying outside the EU are likely to be less significant for taxation compared with other policy areas. This short note discusses the balance of competences between the UK and the EU with regard to tax law, before looking at the brief comment that has been made, to date, on this aspect of Brexit.
Research Briefing
What is an EU (Approvals) Bill and why is one needed now? This Bill concerns draft EU proposals concerning Albania and Serbia participating as observers in the EU's Fundamental Rights Agency, and an agreement between the EU and Canada on competition laws. This paper provides background on the proposals and explains why an Act of Parliament is needed for the UK Government to approve them in the Council of the European Union.
Research Briefing
Key Issues 2017 is a series of short briefings on the topics that will take centre stage in UK and international politics in the new Parliament. Written by impartial Commons Library specialists, these articles are designed to help the reader get up to speed quickly on issues such as; Brexit, the housing crisis, the future of devolution and much more.
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is known, by selling goods over the internet VAT-free from subsidiaries based in Jersey and Guernsey, this relief was withdrawn from imports from the Channel Islands from April 2012.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.
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