Debate Pack
Estimates Day: HMRC spending on job retention scheme and support for the self- employed
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
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
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
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
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
Managed Service Companies
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
Direct taxes: rates and allowances 2020/21
This paper sets out direct tax rates and principal tax allowances for the 2020/21 tax year, as announced in the 2020 Budget on 11 March 2020. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.
-
Research Briefing
Coronavirus Bill: Statutory Sick Pay & National Insurance Contributions
This Commons Library briefing paper provides information the provisions relating to statutory sick pay and National Insurance Contributions in the Coronavirus Bill, which was introduced in the House of Commons on 19 March 2020 (Bill 122).
-
Insight
The Budget: What can ‘Dr No’ tell us about the challenges in designing the tax system?
Any Chancellor faces challenges in crafting tax changes – not least because they need to encourage people to pay them and ensure they can be collected.
-
Debate Pack
Taxation on beer and pubs
A Westminster Hall debate on the ‘Taxation on Beer and Pubs’ has been scheduled for Wednesday 5 February 2020 from 2.30-4 pm. The debate has been initiated by Mike Wood MP.
-
Research Briefing
Tax avoidance: a General Anti-Avoidance Rule – background history (1997-2010)
This note gives some background to the earlier debates there have been on the case for a general statutory prohibition of aggressive tax avoidance, in relation to the Coalition Government's introduction of a General Anti-Abuse Rule in 2013.
-
Research Briefing
VAT on solar panels
At present VAT is charged at the reduced 5% rate on the installation of energy saving materials (ESMs), including solar panels, in residential accommodation. The Government has introduced secondary legislation to amend the scope of the 5% rate to comply with European VAT rules (SI 2019/958). This took effect from 1 October 2019, although the Government has stated that the majority of solar panel installations is expected to be unaffected.
-
Research Briefing
National Insurance contributions: an introduction
This note gives an introduction to National Insurance system, and the debate there has been about integrating National Insurance contributions (NICs) with income tax.
-
Research Briefing
Taxing aviation fuel
At present, although road fuel is charged excise duty, which represents a substantial proportion of the pump price paid by motorists, aviation kerosene (AVTUR) which is used in jet engines is exempt from tax.
-
Research Briefing
The October 2019 EU UK Withdrawal Agreement
Boris Johnson's Government have negotiated a new 'deal' with the European Union. It is formed of a Political Declaration and a Withdrawal Agreement. This paper focuses on the Withdrawal Agreement and how it compares to the one negotiated by Theresa May's Government in November 2018. The main differences are in the Protocol on Ireland/Northern Ireland or the 'backstop' as it is commonly known. It contains very different arrangements, the UK will no longer be in a single customs territory or union with the EU. The UK will no longer be legally bound to continue with level playing field commitments at the end of the transition period. Northern Ireland will still be in the UK's customs territory and VAT area, however, the region will align with the EU's rules in these areas. Northern Ireland will remain mostly aligned to the EU's regulations for goods. Four years after the end of the transition period Northern Ireland's democratic institutions will vote on whether they wish to continue the arrangements in the Protocol.
Total results (page 5 of 20)