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  3. Antony Seely
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Antony Seely

  • Research Briefing

    VAT on tourism and hospitality services

    Monday, 12 February, 2024

    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.

    • Research Briefing
    • Industry
    • Tax
  • Research Briefing

    Digital Services Tax

    Monday, 08 January, 2024

    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.

    • Research Briefing
    • Tax
  • Research Briefing

    Direct taxes: rates and allowances 2023/24

    Monday, 08 January, 2024

    This briefing sets out direct tax rates and principal tax allowances for the 2023/24 tax year.

    • Research Briefing
    • Tax
  • Debate Pack

    e-petition debate on allowances and tax arrangements for foster carers

    Friday, 05 January, 2024

    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.

    • Debate Pack
    • Child care
    • Tax
  • Research Briefing

    National Insurance Contributions (Reduction in Rates) Bill 2023-24

    Tuesday, 02 January, 2024

    The National Insurance Contributions (Reduction in Rates) Bill [Bill 12 of 2023-24] was introduced on 23 November 2023.

    • Research Briefing
    • National Insurance
    • Tax
  • Research Briefing

    Finance (No.2) Bill 2022-23

    Thursday, 27 July, 2023

    The Finance Bill was published on 23 March 2023. This page looks at how the Bill relates to the Budget, with briefings relating to the main clauses debated by the Commons on 18-19 April 2023.

    • Research Briefing
    • Tax
  • Research Briefing

    Stamp duty land tax on residential property: government policy up to 2021

    Wednesday, 14 June, 2023

    This briefing covers the policy history of stamp duty land tax on residential property in the decade since 2010.

    • Research Briefing
    • Home ownership
    • Housing and planning
    • Rented housing
    • Tax
  • Debate Pack

    Debate on public bodies and VAT

    Monday, 15 May, 2023

    A Westminster Hall debate on ‘public bodies and VAT' has been scheduled for Wednesday 17 May 2023 at 9.30am. The debate has been initiated by George Eustice MP.

    • Debate Pack
    • Tax
  • Research Briefing

    Stamp Duty Land Tax (Temporary Relief) Act 2023

    Wednesday, 26 April, 2023

    The Stamp Duty Land Tax (Temporary Relief) Act 2023 received Royal Assent on 8 February 2023. The Act reduces the amount of SDLT paid by many house buyers up to 31 March 2025.

    • Research Briefing
    • Housing and planning
    • Tax
  • Research Briefing

    Mileage Allowance Payments

    Tuesday, 04 April, 2023

    This briefing discusses the topic of Mileage Allowance Payments (MAPs) and Approved Mileage Allowance Payments (AMAPs) in the UK. It explains how the current rates work, how they have evolved over the years, and any calls for them to be changed.

    • Research Briefing
    • Tax
    • Transport
  • Research Briefing

    Alcohol taxation: government policy up to 2020

    Tuesday, 04 April, 2023

    This paper covers the recent policy history of alcohol taxation up to 2020.

    • Research Briefing
    • Tax
  • Research Briefing

    Northern Ireland Protocol: The Windsor Framework

    Tuesday, 21 March, 2023

    What is the Windsor Framework - the new EU UK agreement on the Northern Ireland Protocol? What does it change? What happens next?

    • Research Briefing
    • EU law and treaties
    • Europe
    • International law
    • International trade
    • Brexit
  • Debate Pack

    Debate on VAT on sunscreen products

    Tuesday, 07 February, 2023

    A Westminster Hall debate on ‘VAT on sunscreen products’ has been scheduled for Thursday 9 February 2023 at 3pm. The debate has been initiated by Amy Callaghan MP.

    • Debate Pack
    • Tax
  • Debate Pack

    The 2012 Alcohol Strategy for England

    Friday, 13 January, 2023

    A Westminster Hall debate has been scheduled for Wednesday 18 January on the Government’s Alcohol Strategy (2012). The debate will be opened by Dan Carden MP.

    • Debate Pack
    • Health
  • Debate Pack

    Autumn Statement 2022 and Finance Bill 2022-23

    Wednesday, 11 January, 2023

    Following the Autumn Statement 2022 the Finance Bill 2022-23 was published on 22 November 2022.

    • Debate Pack
    • Tax

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