Publications by Antony Seely - Page 11 of 20

Research Briefing

Direct taxes: rates and allowances 2016/17

Tuesday, 26 April, 2016

This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 16 March 2016. 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.
Debate Pack

HMRC’s Building Our Future plan

Thursday, 21 April, 2016

This Library Debate Pack provides background to the forthcoming debate on HM Revenue & Customs' Building Our Future plan.
- Debate Pack
- Tax
Research Briefing

Climate Change Levy: renewable energy & the carbon reduction commitment

Wednesday, 20 April, 2016

In the July 2015 Budget the Government proposed scrapping the Climate Change Levy exemption which applies to electricity generated by renewable sources. Subsequently in the March 2016 Budget it announced that the rates of the levy would be increased in 2019, following the abolition of the Carbon Reduction Commitment energy efficiency scheme. This paper discusses the background to these measures.
Research Briefing

Devolution of financial powers to the Scottish Parliament: recent developments

Tuesday, 01 March, 2016

This paper discusses the proposals made by the Smith Commission - in its report published in November 2014 - for further devolution of power to the Scottish Government, in relation to taxation, funding and borrowing, and the Government’s plans for their implementation.
Research Briefing

National Insurance Contributions (Rate Ceilings) Bill 2015-16

Monday, 29 February, 2016

The National Insurance Contributions (Rate Ceilings) Bill 2015-16 would prevent any increase in the current rates of Class 1 National Insurance contributions paid by employees and employers for the duration of the 2015-20 Parliament. It would also provide that the Upper Earnings Limit could not exceed the higher rate threshold - the sum of the personal allowance and the basic rate limit - as proposed by the Government in its pre-Budget proposals.
Debate Pack

Future of High Streets

Thursday, 25 February, 2016

This Debate Pack has been compiled ahead of the debate on the future of high streets to be held at 9:30am in Westminster Hall. The Member in charge of the debate is Mark Menzies MP. Debate Packs are produced quickly after the announcement of parliamentary business. They are intended to provide a summary or overview of the issue being debated and identify relevant briefings and useful documents, including press and parliamentary material. More detailed briefing can be prepared for Members on request to the Library.
Debate Pack

Tax reporting for small business and the self-employed

Friday, 22 January, 2016

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."
- Debate Pack
- Tax
Research Briefing

Supermarkets : The Groceries Code Adjudicator

Thursday, 12 November, 2015

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
- Business
Research Briefing

Scotland Bill 2015-16: Committee stage report

Wednesday, 04 November, 2015

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

VAT on digital services

Wednesday, 23 September, 2015

This note discusses new rules for the VAT liability of digital services which took effect from 1 January 2015.
- Research Briefing
- Tax
Research Briefing

Background to the July 2015 Budget

Friday, 03 July, 2015

This note sets out the background to the July 2015 Budget, the first Budget of the current Parliament.
Research Briefing

Landfill Tax (Qualifying Fines) Order 2015

Wednesday, 17 June, 2015

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

Scotland Bill 2015-16

Thursday, 04 June, 2015

The Commons Library's briefing note on the Scotland Bill 2015-16.
Research Briefing

Pub companies, pub tenants & pub closures: introducing statutory regulation (2014-15)

Wednesday, 13 May, 2015

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
- Business
Research Briefing

Pub companies, pub tenants & pub closures: background history (up to 2014)

Wednesday, 13 May, 2015

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
- Business

Total results (page 11 of 20)