Research Briefing
Inheritance tax: Current policy and debates
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
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Research Briefing
Independent schools: taxation and charitable status
Looks at the Labour government's proposals on independent schools, VAT and charitable (business rates) relief
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Research Briefing
Employment status
This briefing provides an overview of the legal concept of employment status and reviews and proposals for reform of the law in this area
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Research Briefing
National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023-24
The National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023 [Bill 174 of 2023-24] was introduced on 7 March 2024.
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Research Briefing
Corporate tax reform
This briefing discusses the reforms to corporation tax in the Spring 2021 Budget, and further reforms announced in the Spring 2023 Budget, Autumn Statement 2023 and the Spring 2024 Budget.
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Research Briefing
Budget 2024 and Finance (No. 2) Act 2024
The Finance (No. 2) Act 2024 was introduced on 12 March 2024 as the Finance (No. 2) Bill 2023-24. It follows the 2024 Budget, which took place on 6 March. The Bill received Royal Assent on 24 May.
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Research Briefing
Direct taxes: rates and allowances for 2024/25
The 2024/25 financial year began on 6 April 2024. The direct tax rates and principal tax allowances for this year were confirmed in the 2024 Spring Budget.
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Research Briefing
Autumn Statement 2023 and Finance Bill 2023-24
The Finance Bill 2023-24 was introduced on 27 November 2023. It received Royal Assent on 22 February 2024.
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Research Briefing
VAT on solar panels and other energy-saving materials
This briefing explains the current VAT treatment on the installation of energy-saving materials in the UK, analyses recent changes, and outlines recent developments.
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Research Briefing
Spring Budget 2021: personal allowance and higher rate threshold
In the 2021 Budget the then Chancellor Rishi Sunak announced that the income tax personal allowance and the higher rate threshold would be frozen for four years from 2022/23 to 2025/26.
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Research Briefing
VAT on tourism and hospitality services
This briefing gives a short introduction to the way VAT works, and the significance that EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services, and the introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and attractions which applied from July 2020 to March 2022.
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Research Briefing
Digital Services Tax
This briefing discusses the introduction of the Digital Services Tax in April 2020, in the context of developments for an international agreement to reform the corporate tax system.
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Research Briefing
Direct taxes: rates and allowances 2023/24
This briefing sets out direct tax rates and principal tax allowances for the 2023/24 tax year.
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Debate Pack
e-petition debate on allowances and tax arrangements for foster carers
There will be a debate relating to an epetition on allowances and tax arrangements for foster carers. This debate will take place in Westminster Hall on 15 January 2024, and will be led by Martyn Day MP.
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Research Briefing
National Insurance Contributions (Reduction in Rates) Bill 2023-24
The National Insurance Contributions (Reduction in Rates) Bill [Bill 12 of 2023-24] was introduced on 23 November 2023.
Total results (page 2 of 25)