Direct taxes: rates and allowances 2002-03

Documents to download

Direct taxes: rates and allowances 2002-03. House of Commons Library Research Paper 02/27.

Taxation of state pension

The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
- Pensions
- Tax
The UK’s fiscal targets

This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
- Public spending
- Tax
Stamp duty land tax: Current situation and developments since 2020

This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
- Housing and planning
- Tax