Publications by Antony Seely - Page 12 of 20

Research Briefing

National Insurance Contributions Bill [Bill 80 of 2014-15]

Thursday, 21 August, 2014

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

Self-employed people and contribution-based Jobseeker’s Allowance

Wednesday, 16 July, 2014

Self-employed people are eligible for the same contributory benefits and pension as employed earners, with one exception. Self-employed people cannot claim contribution-based Jobseeker’s Allowance (JSA).
Research Briefing

Small Business, Enterprise and Employment Bill

Thursday, 10 July, 2014

The Small Business, Enterprise and Employment Bill will receive its Second Reading in the House of Commons on 16 July 2014.
Research Briefing

Childcare Payments Bill

Thursday, 26 June, 2014

This Bill introduces a new Tax-free Childcare scheme to support eligible parents with childcare costs. Under the scheme, the Government would provide 20 per cent support on costs up to £10,000 per year for each child via an online account. The Government would top up any payments made into the account, capped at a maximum Government contribution of £2,000 a year for each child.
Research Briefing

Bingo taxation

Friday, 20 June, 2014

This note discusses the development of the current structure of bingo duty, before looking at the decision by the Government to cut the rate of bingo duty to 10% in Budget 2014.
Research Briefing

The Tobin Tax : recent developments

Thursday, 15 May, 2014

The American economist James Tobin first made the suggestion for a tax on currency transactions to dissuade short term currency speculation in the 1970s. Recently the idea of a more general 'Tobin-like' tax on financial transactions has been discussed, in the wake of the global financial crisis. In January 2013 eleven Member States agreed to pursue the introduction of a Tobin-like tax, as consensus on an EU-wide tax proved impossible. The UK is not one of the participating States. This note looks at these developments, while a second note (SN1346) gives some historical background to the issue.
- Research Briefing
- Tax
Research Briefing

Consumer rights Bill: Progress of the Bill

Thursday, 08 May, 2014

This is a report on the House of Commons Committee Stage of the Consumer Rights Bill. It complements Research Paper 14/5 prepared for Commons Second Reading.
- Research Briefing
- Consumers
Research Briefing

Direct taxes: rates and allowances 2014/15

Friday, 04 April, 2014

This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 19 March 2014.
Research Briefing

Wales Bill 2013-14

Thursday, 27 March, 2014

The Wales Bill had its first reading in the House of Commons on 20 March 2014; it is due to have its second reading on 31 March 2014. The Bill devolves some tax-raising powers to the National Assembly for Wales. Stamp duty and landfill tax are devolved, while a power is created to reduce income tax by 10 pence in the pound and put a Welsh rate of income tax in its place. The Bill allows these powers over income tax to be devolved only if they are approved in a referendum, the calling of which is subject to parliamentary approval and a two-thirds majority in the Assembly.
Research Briefing

Budget 2014: a summary

Sunday, 23 March, 2014

Budget 2014 and Office for Budget Responsibility forecasts: a summary. Includes overview along with analysis of forecasts and changes to pensions and savings, the welfare cap and the treatment of disputed tax.
Research Briefing

National Insurance Contributions Bill 2013-14 : Parliamentary scrutiny

Wednesday, 26 February, 2014

The main purpose of the National Insurance Contributions Bill 2013-14 is to implement the new Employment Allowance - which allows businesses to claim up to £2,000 from their annual payment of NICs. The Bill also contains a number of miscellaneous measures announced in Budget 2013 relating to the scope of NICs. This note gives an overview of the Bill’s scrutiny to date. It is complemented by a Library Research paper prepared for its Second Reading debate (RP13/60, 20 November 2013).
Research Briefing

Government support for childcare and childcare reform under the Coalition Government

Wednesday, 29 January, 2014

This note provides an overview of Government childcare policies since 2010.
Research Briefing

Government support for childcare under the Labour Government 1997-2010

Wednesday, 29 January, 2014

This note gives an overview of support for childcare under the Labour Government 1997-2010.
Research Briefing

Consumer Rights Bill

Monday, 27 January, 2014

This Research Paper has been produced to inform Second Reading debate on the Consumer Rights Bill, which was introduced to the House of Commons on 23 January 2014 and is due to have its Second Reading on 28 January 2014.
Insight

Tax exile on Main Street: Tax avoidance and the future of the tax system

Friday, 06 December, 2013
- Insight
- Economy

Total results (page 12 of 20)