Research Briefing
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
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
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
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
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.
Research Briefing
This note sets out the VAT treatment of construction work and the UK's discretion in setting VAT rates under EU law, before looking at the debate on harmonising VAT rates on all types of construction work.
Research Briefing
This note looks at the debate on the treatment of spouses and civil partners for the purposes of inheritance tax, principally in the context of the passage of the Civil Partnerships Act 2004, and the provisions in Budget 2005 to ensure the tax system treated each in the same way.
Research Briefing
In Budget 2012 the Government announced that from April 2013 it would introduce a cap on certain unlimited income tax reliefs. Initially many charities raised concerns that this could have a very serious impact on the incentives for those on higher incomes to make charitable donations. In December 2012 the Government confirmed it would proceed with the cap, though tax relief on charitable donations would be excluded from its scope. This note gives more details.
Research Briefing
All taxpayers are entitled to receive a personal allowance to set against their income for tax purposes. Individuals aged 65 and over have been entitled to receive an additional allowance; an extra addition has been made for those age 75 and over. This note gives details of the allowance and the Coalition Government's decision, first announced in Budget 2012, to phase it out from 2013/14.
Research Briefing
This note gives some background to the question of employment status and the difficulties it has caused in the construction sector, before discussing initiatives by both the Labour Government in 2009 and the Coalition Government in 2014, and more recent debates as to the possibility of a longer-term solution to this issue.
Research Briefing
The National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, Bill 381 of 2017-19, was presented on 25 April 2018.
Research Briefing
This note discusses the introduction of a new power, initially announced in the 2014 Budget, to allow HM Revenue & Customs’ to recover debts for both tax and tax credits directly from individuals’ bank and building society accounts.
Research Briefing
In December 2015 HM Revenue & Customs published Making Tax Digital - its strategy to implement a new system of digital tax accounts to be used by businesses, the self-employed and landlords. Following a consultation exercise, in July 2017 the Government confirmed its plans to roll-out digital tax returns, but with an amended timetable in light of concerns about the potential impact on businesses. This paper discusses the background to this reform.
Research Briefing
This briefing looks in detail at the Withdrawal Agreement negotiated between the EU and UK and finalised on 14 November 2018. It was endorsed by EU Member State leaders at a special European Council summit on 25 November and the UK Prime Minister promoted it in the UK Parliament and around the country. The Agreement was debated at length in Parliament on several occasions and has been voted on three times. But the House of Commons has not endorsed it. A second extension of Article 50 took exit day to 31 October 2019, but once again the UK is faced with the possibility of leaving the EU without an agreement if this agreement or another one is not ratified by the UK and the EU.
Research Briefing
In the 2017 Budget the Government confirmed that it would introduce legislation to amend the tax treatment of termination payments. Provision to this effect is made by s5 of the Finance (No.2) Act 2017. This note discusses the background to this reform.
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