Research Briefing
This historical note examines the difficulty of designing effective tax incentives for small companies, in the context of the four year history of the zero rate of corporation tax, introduced in April 2002.
Research Briefing
This note discusses the reforms to taxing small businesses set out in the 2007 Budget - in particular, the phased increase in the small companies tax rate - before looking at the recent change in the Government's approach, signalled in the 2008 Pre-Budget Report.
Research Briefing
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 22 April 2009. It lists the principal personal allowances which will be available against income tax in the tax year 2009/10, and it outlines the conditions necessary for eligibility for these allowances.
Research Briefing
This note describes the background to the Government's announcement in the 2008 Budget that it would withdraw the 'staff hire concession' from 1 April 2009.
Research Briefing
This note looks at the Government's recent legislative proposals to prevent 'income shifting' - arrangements used by the main earner in a family businesses to divert part of his income through the business to another person in a lower tax bracket, often their spouse, to mitigate their overall tax bill. These proposals proved controversial, and in the Pre Budget Report in November 2008 the Government confirmed that it was deferring any legislation, but would keep the issue under review.
Research Briefing
The Corporation Tax Bill is the fifth to be produced by the Tax Law Rewrite Project - established in December 1996 with the aim of rewriting the UK's existing primary direct tax legislation to make it clearer and easier to use. This note gives an update of the project, and a short introduction to the Bill.
Research Briefing
Direct taxes : rates and allowances 2008-09 HC Research Paper 08/26
Research Briefing
The National Insurance Contributions Bill: Committee Stage Report (Bill 7 of 2007-08). House of Commons Library Research Paper 08/07.
Research Briefing
The National Insurance Contributions Bill. (Bill 7 of 2007-08). House of Commons Library Research Paper 07/88.
Research Briefing
Research Briefing
Research Briefing
Research Briefing
Direct taxes: rates and allowances 2006-07. House of Commons Library Research Paper 06/22.
Research Briefing
National Insurance Contributions Bill (Bill 53 2005-06). House of Commons Library Research Paper 05/67
Research Briefing
Direct taxes: rates and allowances 2005-06. House of Commons Library Research Paper 05/27.
Total results (page 15 of 18)
