• Debate Pack

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

    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

    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

    Marriage and Government policy

    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

    Spring Budget & Finance Bill 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

    Public country-by-country reporting

    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.

  • Research Briefing

    Autumn Budget 2017: Background briefing

    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.

  • Debate Pack

    The Paradise Papers

    On Tuesday 14 November the House is scheduled to debate the 'Paradise Papers', a large tranche of material gathered by the International Consortium of Investigative Journalists, leaked from two offshore service providers and 19 tax havens' company registries. Details of the financial holdings of both wealthy individuals and multinational enterprises has been reported by the BBC, the Guardian, and other media organisations that are part of the consortium, reiterating public concerns as to the scale of tax avoidance and evasion, and the ability of offshore jurisdictions to facilitate these activities. This note gives some background on this issue.

  • Debate Pack

    General debate on HMRC closures

    There was a general debate on HMRC Closures in Westminster Hall on Thursday 2 November 2017. The subject of the debate was nominated by the Backbench Business Committee. The debate was opened by Stuart McDonald MP.

  • Debate Pack

    Taxation of beer and pubs sector

    A Westminster Hall debate on "Taxation of the beer and pubs sector" was held on Tuesday October 31 2017. The Member leading the debate was Mike Wood MP.

  • Research Briefing

    Tobacco control policy overview

    The Government’s new tobacco control plan was published in 2017, and seeks to reduce smoking overall and target this inequality in smoking rates. The ambitions in the plans include reducing smoking in adults, young people and pregnant women, ensuring a parity of esteem for those with mental health problems, and supporting evidence based use of innovative technologies to reduce smoking, such as e-cigarettes (now the most popular method for quitting smoking in England ).

  • Research Briefing

    UK tax after the EU referendum

    Taxation is very largely a Member State competence. The implications of the UK lying outside the EU are likely to be less significant for taxation compared with other policy areas. This short note discusses the balance of competences between the UK and the EU with regard to tax law, before looking at the brief comment that has been made, to date, on this aspect of Brexit.

  • Research Briefing

    European Union (Approvals) Bill 2017-19

    What is an EU (Approvals) Bill and why is one needed now? This Bill concerns draft EU proposals concerning Albania and Serbia participating as observers in the EU's Fundamental Rights Agency, and an agreement between the EU and Canada on competition laws. This paper provides background on the proposals and explains why an Act of Parliament is needed for the UK Government to approve them in the Council of the European Union.