Research Briefing
Postal services
This note gives an overview of postal services in the UK. It discusses current regulation, market trends and consumer problems.
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Debate Pack
National Insurance Contributions (Increase of Thresholds) Bill 2021-22
The National Insurance Contributions (Increase of Thresholds) Bill [Bill 292 of 2021-22] was introduced on 24 March 2022, and had its second reading on this day.
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Research Briefing
National Insurance Contributions Bill 2021-22
The National Insurance Contributions Bill 2021-22 [Bill 10 of 2021-22] was introduced on 12 May 2021. The Bill had its second reading on 14 June 2021.
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Debate Pack
Autumn Budget 2021 and Finance (No.2) Bill 2021-22
The Chancellor Rishi Sunak presented the Autumn 2021 Budget on 27 October. The Finance (No.2) Bill 2021-22 was published on 4 November, and completed its scrutiny in the House of Commons on 2 February 2022. The Finance Act 2022 received Royal Assent on 24 February 2022.
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Research Briefing
Autumn 2021 Budget: Economic Crime (Anti-Money Laundering) Levy
In the Autumn 2021 Budget the Government announced it would introduce a new levy to raise approximately £100 million per year to help fund anti-money laundering and economic crime reforms.
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Research Briefing
Taxation of banking
This Commons Library briefing looks at the public debate over the tax treatment of the banking sector in the wake of the 2008 financial crisis, before discussing the different approaches taken in successive years by Labour, Coalition and Conservative Governments.
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Debate Pack
Opposition day debates: VAT on household energy bills, and Reducing costs for business
This landing page provides material for two Opposition day debates: the first on VAT on household energy bills, the second on reducing costs for business, to be held on 11 January 2022.
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Research Briefing
Autumn 2021 Budget: Basis period reform
In the Autumn 2021 Budget the Government announced that it would reform income tax 'basis periods' so businesses’ profit or loss for a tax year would be the profit or loss arising in the tax year itself, regardless of its accounting date.
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Research Briefing
Tax avoidance and tax evasion
In recent years tax avoidance has been the subject of considerable public concern, although there is no statutory definition of what tax avoidance consists of. Tax avoidance is to be distinguished from tax evasion, where someone acts against the law. By contrast tax avoidance is compliant with the law, though aggressive or abusive avoidance, as opposed to simple tax planning, will seek to comply with the letter of the law, but to subvert its purpose.
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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
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.
Total results (page 5 of 25)