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