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  1. UK Parliament
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  3. Antony Seely
  4. Page 14

Antony Seely

  • Research Briefing

    VAT on motorcycle helmets

    Wednesday, 28 August, 2013

    Motorcycle helmets as well as protective boots and helmets for industrial use and cycle helmets are charged a zero rate of VAT. This note discusses the scope of this VAT relief and the concerns there have been that it might have to be withdrawn under EC proposals for harmonising VAT rates.

    • Research Briefing
    • Tax
    • Transport
  • Research Briefing

    VAT on children’s clothes

    Tuesday, 27 August, 2013

    Young children's clothes and footwear are charged a zero rate of VAT. This note discusses the scope of the zero rate and the case that has been made for extending it.

    • Research Briefing
    • Tax
  • Research Briefing

    VAT on postal services

    Monday, 15 July, 2013

    At present public postal services are exempt from VAT, though the European Commission has argued that this hinders competition in postal services across the EU. This note looks at the prospects for reform.

    • Research Briefing
    • Communities
    • Tax
  • Research Briefing

    Direct taxes: rates and allowances 2013/14

    Friday, 05 April, 2013

    This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 20 March 2013. It lists the principal personal allowances which will be available against income tax in the tax year 2013/14, and it outlines the conditions necessary for eligibility for these allowances.

    • Research Briefing
    • Tax
  • Research Briefing

    Background to the 2013 Budget

    Thursday, 14 March, 2013

    This note sets out the economic and public finance background to the 2013 Budget.

    • Research Briefing
    • Economic policy
    • Economic situation
    • Public spending
    • Tax
  • Research Briefing

    Income tax : the 10p starting rate

    Tuesday, 05 March, 2013

    In his 2007 Budget the then Chancellor Gordon Brown announced a series of changes to personal tax to take effect from 6 April 2008, including two major changes to income tax rates: the withdrawal of the 10% starting rate and a cut in the basic rate from 22% to 20%. Initially it was estimated that although 21 million households would be better off or no worse off as a result of these reforms, 5.3 million households would pay more in tax. This note looks at the reaction there was to this reform, and the Labour Government's approach after the 2007 Budget to compensate lower-income households who had lost out.

    • Research Briefing
    • Tax
  • Research Briefing

    Groceries Code Adjudicator Bill [HL] : Committee Stage Report

    Thursday, 10 January, 2013

    This Bill creates the office of the Groceries Code Adjudicator, whose role is to enforce and oversee the Groceries Code – a code of practice that regulates the relationship between large retailers and their suppliers

    • Research Briefing
    • Business
  • Research Briefing

    Small Charitable Donations Bill : Committee Stage Report

    Tuesday, 20 November, 2012

    The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS).

    • Research Briefing
    • Communities
    • Tax
  • Research Briefing

    EU Savings Directive : recent developments

    Wednesday, 17 October, 2012

    In July 2005 legislation to tackle tax evasion on savings income held in one State for individuals resident in another - the EU Savings Directive (Council Directive 2003/48/EC). There have been concerns that the Directive is not as effective as initially hoped. This note looks at recent debates on amending it.

    • Research Briefing
    • Finance
    • Tax
  • Research Briefing

    EU Savings Directive : background history

    Tuesday, 16 October, 2012

    This note discusses the background to the adoption of the EU Savings Directive - which seeks to prevent tax evasion on savings income paid from accounts in one Member State to individuals resident in another. The Directive took effect in July 2005. A second note looks at recent discussions as to its reform (SN03273).

    • Research Briefing
    • Tax
  • Research Briefing

    Enterprise and Regulatory Reform Bill: Committee Stage Report

    Wednesday, 03 October, 2012

    This is a report on the Public Bill Committee Stage of the Enterprise and Regulatory Reform Bill. It is designed to complement the Research Paper Enterprise and Regulatory Reform Bill (RP 12/33), which covers in more detail the background to the Bill

    • Research Briefing
    • Business
    • Finance
    • Local government
    • Parliament
    • Planning
    • Work and incomes
  • Research Briefing

    Small Charitable Donations Bill

    Tuesday, 14 August, 2012

    The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced at Budget 2011.

    • Research Briefing
    • Communities
    • Tax
  • Research Briefing

    Groceries Code Adjudicator Bill [HL]

    Tuesday, 14 August, 2012

    The Bill creates a new office – the Groceries Code Adjudicator – to enforce and oversee the Groceries Code – a code of practice that regulates the relationship between large retailers and their suppliers.

    • Research Briefing
    • Business
  • Research Briefing

    Supermarkets : competition inquiries into the groceries market

    Thursday, 02 August, 2012

    This note looks at long-running concerns about the dominance of the four major supermarkets in the UK groceries market - and the two inquiries undertaken by the competition authorities in the last decade.

    • Research Briefing
    • Business
    • Environment
    • Industry
  • Research Briefing

    VAT on historic building repairs

    Monday, 02 July, 2012

    This note sets out the VAT treatment of construction work and the UK's discretion in setting VAT rates with respect to European VAT law, before discussing the debate there has been on cutting VAT on historic building repair and recent proposals to withdraw the zero rate that applies to alteration work on listed buildings.

    • Research Briefing
    • Culture, media and sport
    • Tax

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