Research Briefing
The Taxation (Cross-border Trade) Bill
This briefing paper has been prepared in advance of the debate in the House Commons on Monday 16 July on the Taxation (Cross-border Trade) Bill - sometimes referred to as the Customs Bill.
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Research Briefing
Insurance Premium Tax
Insurance Premium Tax (IPT) is charged on insurance premiums and covers most general insurance. This note gives a short history of the tax since it was introduced in 1993, including the rise in the main rate of tax confirmed in the Spring 2017 Budget.
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Research Briefing
Corporation tax in Northern Ireland
In March 2015 Parliament passed the Corporation Tax (Northern Ireland) Act 2015 which, subject to commencement regulations, will devolve corporation tax rate setting powers to the Northern Ireland Assembly. The Government has committed to commencing the regime if the NI Executive demonstrates its finances are on a sustainable footing. This note discusses the development of the Government’s policy and the wider debate over corporate tax competition.
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Research Briefing
Taxation of non-domiciles: recent developments
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.
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Research Briefing
Armed Forces accommodation allowance exemption
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.
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Research Briefing
Taxable benefits in kind: Budget 2016
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.
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Research Briefing
Social Security (Contributions) (Amendment) Regulations SI 2018/120
The Social Security (Contributions) (Amendment) Regulations SI 2018/120 were laid on 1 February, and came into force from 6 April 2018.
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Research Briefing
Direct taxes: rates and allowances 2018/19
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.
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Research Briefing
Employment status
This briefing provides an overview of the concept of employment status and recent reviews of the law in this area.
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Debate Pack
Digital Taxation: Parliamentary debate 27 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.
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Research Briefing
Brexit: the draft withdrawal agreement
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.
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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.
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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.
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Debate Pack
Strengthening Families
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.
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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.
Total results (page 9 of 24)