Research Briefing
Corporate tax reform
This note discusses the reforms to corporation tax announced by the Chancellor Rishi Sunak in his Spring 2021 Budget.
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Debate Pack
Health and Social Care Levy
On 7 September 2021 the Prime Minister, Boris Johnson, announced plans to provide an additional £12 billion per year for health and social care on average over the next three years, to be funded by a new, UK-wide 1.25 per cent Health and Social Care Levy (the Levy), to be introduced from April 2022. The Health and Social Care Levy Bill 2021-22 [Bill 160 of 2021-22] was introduced on 8 September 2021.
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Research Briefing
Health and Social Care Levy Bill 2021-22
The Health and Social Care Levy Bill 2021-22 [Bill 160 of 2021-22] was introduced on 8 September 2021.
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Debate Pack
Delivery of a new Tobacco Control Plan
A debate will be held in Westminster Hall at 9.30am on Tuesday 16 November 2021 on the delivery of a new Tobacco Control Plan. The subject for the debate has been nominated by the Backbench Business Committee and the debate will be opened by Bob Blackman MP.
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Debate Pack
Stamp Duty Land Tax (Temporary Relief) Bill 2019-21
The Stamp Duty Land Tax (Temporary Relief) Bill 2019-21 implements a temporary increase in the stamp duty land tax nil rate band, announced by the Government on 8 July 2020. The Bill completed all of its stages in the Commons on 13 July, and this legislation received Royal Assent on 22 July.
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Research Briefing
Tax Relief for Childcare
This note discusses the current, limited, tax relief given for employer-supported childcare, and the case that has been made for wider relief on these costs.
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Research Briefing
Air passenger duty: recent debates & reform
This paper looks at the recent debate on taxing aviation, in the context of concerns about the structure of air passenger duty (APD), the rates of tax, earlier reforms to APD in the 2014 Budget, and the current Government's consultation on aviation tax launched in March 2021. The development of APD since its introduction is set out in two other Commons Briefing papers (CBP413 & CBP6426).
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Research Briefing
Taxation in the construction industry
For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform, and recent reforms to tackle VAT fraud in this sector.
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Research Briefing
Stamp duty land tax on residential property
This Commons Library paper discusses the way that sales of residential property are taxed, and a series of reforms that have been introduced to stamp duty land tax in recent years.
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Research Briefing
VAT on sanitary protection
This briefing discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s introduction of a 5% rate from 1 January 2001, which was then the lowest rate then permissible due to EU VAT rules, and, more recently, with the UK's departure from the EU, the current Government’s introduction of a zero rate from 1 January 2021.
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Research Briefing
Corporate tax reform (2010-2020)
This note discusses the Coalition Government’s approach to corporate tax reform since 2010, focusing on the reductions made to the main rate, the decision to set a single rate of tax, and the reforms made to tax reliefs for capital investment. It goes on to examine the debate over corporate tax avoidance and the international efforts, led by the OECD, to tackle avoidance by multinationals through ‘Base Erosion and Profit Shifting’ (BEPS). It concludes by providing an update on these issues up to the end of 2020.
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Debate Pack
Eligibility for Government support during the covid-19 outbreak
On 7 July 2021 at 4.50 pm there will be a Westminster Hall Debate on Eligibility for Government support during the covid-19 outbreak. This debate will be led by Owen Thompson MP.
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Debate Pack
Spring Budget 2021 and Finance (No.2) Bill 2019-21
The Chancellor Rishi Sunak presented the Spring 2021 Budget on 3 March. The Finance (No.2) Bill 2019-21 was published on 11 March, and completed its scrutiny in the House of Commons on 24 May 2021. The Finance Act 2021 received Royal Assent on 10 June 2021.
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Debate Pack
Recommendations for the forthcoming Tobacco Control Plan
A Westminster Hall debate on 'Recommendations for the forthcoming Tobacco Control Plan' has been scheduled for Thursday 10 June 2021. The debate has been initiated by Mary Kelly Foy MP.
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Research Briefing
The UK-EU Trade and Cooperation Agreement: Level playing field
This briefing covers the outcome of the UK and EU negotiations on commitments to have a level playing field for open and fair competition – an important part of the UK-EU Trade and Cooperation Agreement (TCA).
Total results (page 3 of 20)