Publications by Antony Seely - Page 11 of 21

Research Briefing

Direct taxes: rates and allowances 2017/18

Wednesday, 29 March, 2017

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
- Tax
Research Briefing

Spring Budget 2017: A summary

Friday, 17 March, 2017

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

VAT and Sports Clubs

Tuesday, 07 March, 2017

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

Spring Budget 2017: Background briefing

Friday, 03 March, 2017

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

Beer Duty

Friday, 03 March, 2017

There will be a debate on beer duty on 9.30am on Tuesday 7th March. It is sponsored by Steve Double MP.
- Debate Pack
- Tax
Research Briefing

Criminal Finances Bill: Committee Stage Report

Thursday, 16 February, 2017

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
- Crime
- Finance
- Tax
Research Briefing

Small Charitable Donations and Childcare Payments Act 2017

Tuesday, 17 January, 2017

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

Committee Stage Report on the Digital Economy Bill

Thursday, 24 November, 2016

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

Commons Library Analysis of the Criminal Finances Bill (Bill 75 of 2016-17)

Friday, 21 October, 2016

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

Commons Library analysis of the Digital Economy Bill

Friday, 09 September, 2016

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

Wales Bill 2016-17: Committee Stage Report

Friday, 09 September, 2016

This paper covers the committee stage of the Wales Bill 2016-17 in the House of Commons.
- Research Briefing
- Devolution
Research Briefing

Brexit: impact across policy areas

Friday, 26 August, 2016

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.
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.

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