Autumn Statement 2022 and Finance Bill 2022-23
Following the Autumn Statement 2022 the Finance Bill 2022-23 was published on 22 November 2022.
Landfill Tax fraud: Backbench Business Debate
A House of Commons debate on ‘Landfill Tax Fraud’ has been scheduled for Thursday 12 January 2023. The debate has been initiated by Mr David Davis MP and Mr Kevan Jones MP.
Stamp Duty Land Tax (Reduction) Bill 2022-23
The Stamp Duty Land Tax (Reduction) Bill 2022-23 is scheduled for all remaining stages on 10 January 2023. The Bill would reduce the amount of SDLT paid by many house buyers up to 31 March 2025.
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Research Briefing
Autumn Statement 2022: Vehicle Excise Duty
This briefing looks at the proposal to introduce Vehicle Excise Duty on electric vehicles from 1 April 2025, included in the Finance Bill 2022-23
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Debate Pack
Stamp Duty Land Tax (Reduction) Bill 2022-23
The Government introduced the Stamp Duty Land Tax (Reduction) Bill on 24 October 2022.This briefing explains the main changes to stamp duty land tax and how they will be implemented.
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Research Briefing
Fiscal drag: An explainer
This briefing looks at fiscal drag in the context of taxation in the UK, focusing on income tax and National Insurance Contributions (NICs) rates being frozen.
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Research Briefing
Direct taxes: rates and allowances 2022/23
This briefing sets out direct tax rates and principal tax allowances for the 2022/23 tax year.
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Research Briefing
Health and Social Care Levy Act 2021
The Health and Social Care Levy Act 2021 received Royal Assent on 20 October 2021.