Research Briefing
VAT : zero-rating e-publications
In the 2020 Budget the government announced that e-publications would be charged VAT at the zero rate, in the same way as books, newspapers and magazines. This change took effect from 1 May 2020.
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Research Briefing
The 2019 Loan Charge
In the 2016 Budget the government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.
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Research Briefing
Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
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Debate Pack
Support for rural businesses
A debate on support for rural businesses will take place in Westminster Hall on 18 June 2025 at 2:30pm. The Library will publish briefing materials ahead of the debate.
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Research Briefing
Direct taxes: Rates and allowances for 2025/26
The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.
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Research Briefing
Impact of planned changes to employer National Insurance contributions on police forces
On Wednesday 11 February 2025 there will be a Westminster Hall debate on the impact of planned changes to employer National Insurance contributions on police forces. The debate will start at 4.30pm and will be led by Esther McVey MP.
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Research Briefing
Tobacco and Vapes Bill 2024-25
The Tobacco and Vapes Bill 2024-25 will introduce a generational ban on the sale of tobacco, and further regulate vapes and vaping products.
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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
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.
Total results (page 3 of 26)