Publications by Antony Seely - Page 5 of 20

Research Briefing

Personal service companies & IR35

Wednesday, 10 March, 2021

The 'IR35' rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains unpopular among freelancers who use this corporate form to provide services. This note looks at debates as to the effectiveness of these rules and wider concerns about the use of employment intermediaries to avoid tax, before discussing recent developments as to their application in the public and private sector.
Research Briefing

Passenger purchases of alcohol and tobacco

Tuesday, 02 March, 2021

This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, which have been amended as a consequence of the UK's exit from the EU Single Market from 1 January 2021.
- Research Briefing
- Tax
Debate Pack

Taxation (Post-Transition Period) Bill 2019-21

Friday, 18 December, 2020

The Taxation (Post-Transition Period) Bill 2019-21 was presented on 8 December 2020, and the Bill received its Second Reading on 9 December 2020.
Debate Pack

Debate on e-petitions relating to financial rewards for government workers and keyworkers

Wednesday, 09 December, 2020

Westminster Hall debate on e-petitions relating to financial rewards for government workers and keyworkers
Research Briefing

Background to the Taxation (Post-Transition Period) Bill 2019-21

Tuesday, 08 December, 2020

This briefing has been prepared as background to the Second Reading of the Taxation (Post-Transition Period) Bill 2019-21 on 9 December 2020.
Research Briefing

Capital gains tax : recent developments

Tuesday, 08 September, 2020

This note looks at the recent debate about the structure of capital gains tax, the Coalition Government’s reforms in the 2010 Budget, and the current Government’s approach to the tax.
- Research Briefing
- Tax
Debate Pack

Opposition day debate: Protection of jobs and businesses

Tuesday, 08 September, 2020

An Opposition Day debate on the ‘Protection of jobs and businesses’ following the Coronavirus outbreak has been scheduled for Wednesday 9 September 2020.
Research Briefing

Retrospective taxation

Thursday, 27 August, 2020

Retrospective tax legislation imposes or increases a tax charge prior to the legislation being introduced. Although this is a controversial practice, retrospective provisions are often introduced to mitigate the risks to the Exchequer from tax avoidance.
- Research Briefing
- Tax
Debate Pack

Budget 2020 and Finance Bill 2019-21

Thursday, 23 July, 2020

The Chancellor Rishi Sunak presented the 2020 Budget on 11 March. The Finance Bill 2019-21 was published on 17 March, and completed its scrutiny in the House of Commons on 2 July. The Finance Act 2020 received Royal Assent on 22 July.
- Debate Pack
- Tax
Debate Pack

Estimates Day: HMRC spending on job retention scheme and support for the self- employed

Friday, 03 July, 2020

An Estimates Day debate on 'HMRC spending on job retention scheme and support for the self- employed' has been scheduled for 7 July 2020.
Research Briefing

Coronavirus: Support for household finances

Monday, 22 June, 2020

This Commons Library briefing paper outlines the measures introduced by the Government, and other authorities, to support household finances during the coronavirus (Covid-19) outbreak.
Research Briefing

The UK-EU future relationship negotiations: Level playing field

Friday, 19 June, 2020

The so-called level playing field - rules on competition, state aid, taxation, labour and environmental standards, and climate change - are one of the main causes of disagreement between the UK and EU in the negotiations on their future partnership. This paper explains the commitments that both parties are proposing in these areas in order to come to a deal.
Research Briefing

The UK-EU future relationship negotiations: summary of positions

Wednesday, 03 June, 2020

The tables in this paper provide a summary of the UK and EU positions in the future relationship negotiations, based on their proposed draft treaty texts and other publicly available statements
Research Briefing

VAT : zero-rating e-publications

Monday, 04 May, 2020

In the 2020 Budget the Government stated that it would introduce legislation to apply a zero rate of VAT to e-publications from 1 December 2020, but subsequently announced the zero rate would apply from 1 May.
- Research Briefing
- Tax
Research Briefing

Managed Service Companies

Monday, 27 April, 2020

This note discusses the introduction in 2007 of the 'Managed Service Companies' (MSCs) legislation, which sought to prevent the exploitation of this corporate form for tax avoidance.
- Research Briefing
- Tax

Total results (page 5 of 20)