Publications by Antony Seely - Page 8 of 20

Research Briefing

Taxation of non-domiciles: recent developments

Tuesday, 15 May, 2018

A person's 'domicile' is their permanent home, and while this is a concept of general law, it has long been an important consideration in an individual's liability to pay tax in the UK. "Non-domiciles" who live in the UK have been entitled to be taxed under the "remittance basis", where any overseas income or gains is only subject to UK tax if remitted to this country. In the Summer 2015 Budget the Government announced a number of major changes to non-domicile taxation which are to take effect from April 2017. This paper discusses the background to these proposals and the current debate as to their impact.
- Research Briefing
- Tax
Research Briefing

Armed Forces accommodation allowance exemption

Friday, 04 May, 2018

In the Autumn Budget 2017 the Government announced that it would introduce an income tax and NICs exemption for certain allowances paid to Armed Forces personnel for renting or maintaining accommodation in the UK private market. Provision to this effect was included in the Finance Bill published after the Budget, and now forms section 8 of Finance Act 2018.
Research Briefing

Taxable benefits in kind: Budget 2016

Friday, 04 May, 2018

Finance Bill 2016 includes provision - specifically clause 7 of the Bill - to ensure that if there is a specific statutory provision for calculating the tax charge on a benefit-in-kind this must be used. This note explains the purpose of this clause.
- Research Briefing
- Tax
Research Briefing

Social Security (Contributions) (Amendment) Regulations SI 2018/120

Friday, 04 May, 2018

The Social Security (Contributions) (Amendment) Regulations SI 2018/120 were laid on 1 February, and came into force from 6 April 2018.
- Research Briefing
- National Insurance
Research Briefing

Direct taxes: rates and allowances 2018/19

Thursday, 29 March, 2018

This paper sets out direct tax rates and principal tax allowances for the 2018/19 tax year, as announced in the Autumn Budget on 22 November 2017. 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

Employment status

Wednesday, 28 March, 2018

This briefing provides an overview of the concept of employment status and recent reviews of the law in this area.
- Research Briefing
- Work and incomes
Debate Pack

Digital Taxation: Parliamentary debate 27 March 2018

Monday, 26 March, 2018

On 27 March 2018 Neil O'Brien MP (Con., Harborough) has a debate in Westminster Hall between 2.30 and 4.00pm on the taxation of digital companies. This page gives a brief overview of the key issues.
Research Briefing

Brexit: the draft withdrawal agreement

Monday, 26 March, 2018

The Commission published a draft legal text of the withdrawal agreement in February 2018 and an updated draft on 15 March. On 19 March a third text was published which showed where there is full agreement between the EU and the UK, where there is agreement in principle and where there is no agreement. This paper looks at the recent draft, making reference to earlier drafts where relevant.
Debate Pack

Motions relating to Universal Credit, Children and Young Persons, and Social Security

Monday, 12 March, 2018

This House of Commons briefing page has been prepared in advance of a debate on motions relating to Universal Credit, Children and Young Persons and Social Security. This will take place in the main House of Commons Chamber on Tuesday 13th March 2018.
Debate Pack

Autumn Budget & Finance (No.2) Bill 2017

Thursday, 08 February, 2018

The Chancellor, Philip Hammond, presented the Government's first Autumn Budget on 22 November 2017. The Government published the Finance Bill, to implement the tax measures contained in the Budget, on Friday 1 December, and the Bill received a Second Reading on Monday 11 December.
- Debate Pack
- Tax
Debate Pack

Strengthening Families

Wednesday, 07 February, 2018

This House of Commons Library debate pack briefing has been prepared in advance of a debate entitled ”Strengthening Families”. This will take place in Westminster Hall on 8 February 2018 at 1:30pm and will be led by Fiona Bruce MP.
Debate Pack

Marriage and Government policy

Monday, 29 January, 2018

On 30 January 2018, there will be a Westminster Hall debate on 'Marriage and Government policy'. The debate is sponsored by Derek Thomas MP. The debate will start at 9:30 and last 90 minutes.
- Debate Pack
- Family law
Debate Pack

Spring Budget & Finance Bill 2017

Thursday, 23 November, 2017

Following the 2017 Budget on 8 March 2017, the Government published the Finance (No.2) Bill 2016/17 on 20 March 2017. Due to the timing of the General Election, the Bill completed all its remaining stages in the Commons on 25 April, in 'wash up' before Dissolution. In light of the abbreviated timetable for the Bill's scrutiny, the Government removed a significant number of clauses, to be introduced in a Finance Bill later this year. This second Finance Bill was published on 8 September and received Royal Assent on 16 November.
- Debate Pack
- Tax
Debate Pack

Public country-by-country reporting

Monday, 20 November, 2017

A debate on public country-by-country reporting is to be held in Westminster Hall on Wednesday 22 November, at 4.30pm. The debate is sponsored by Nigel Mills MP, and is scheduled to last an hour.
- Debate Pack
- Tax
Research Briefing

Autumn Budget 2017: Background briefing

Friday, 17 November, 2017

The briefing sets out the background to Autumn Budget 2017 which will take place on Wednesday 22 November 2017. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.

Total results (page 8 of 20)