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  1. UK Parliament
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  3. Antony Seely
  4. Page 5

Antony Seely

  • 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
    • National Insurance
    • Tax
  • 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
    • EU institutions
    • EU law and treaties
    • International trade
    • Tax
    • Brexit
  • 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

    • Debate Pack
    • National Insurance
    • Tax
    • Work and incomes
  • 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
    • Economy
    • EU institutions
    • EU law and treaties
    • Europe
    • Farming and fishing
    • International trade
    • Tax
    • Brexit
  • 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.

    • Debate Pack
    • Business
    • Work and incomes
  • 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.

    • Debate Pack
    • Diseases
    • Work and incomes
    • Covid-19
  • 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
    • Benefits policy
    • Communities
    • Diseases
    • Energy
    • Environment
    • Finance
    • Housing benefits
    • Local government
    • Rail
    • Roads
    • Sickness, disability and carers' benefits
    • Work and incomes
    • Working age benefits
    • Covid-19
    • Social security
  • 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
    • Business
    • Climate change
    • Economic policy
    • Economy
    • Energy
    • Environment
    • EU institutions
    • EU law and treaties
    • Europe
    • International law
    • International trade
    • Tax
    • The EU
    • Work and incomes
    • Brexit
  • 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
    • Asylum
    • Aviation
    • Business
    • Climate change
    • Criminal law
    • Defence policy
    • Economy
    • Energy
    • Environment
    • EU institutions
    • EU law and treaties
    • Europe
    • Farming and fishing
    • Finance
    • Government
    • Immigration
    • Institutions
    • International development
    • International law
    • International trade
    • Parliament
    • Roads
    • Sciences
    • The EU
    • Work and incomes
    • Brexit
  • 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

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