Cross border shopping and smuggling. House of Commons Library Research Paper 02/40.
Cross border shopping and smuggling (197 KB, PDF)
Cross border shopping and smuggling. House of Commons Library Research Paper 02/40.
Cross border shopping and smuggling (197 KB, PDF)
This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put, before discussing the background to the introduction of the 'Right to Work' test for individuals requiring a NINO for employment purposes.
Spring Budget 2021 which will take place on 3 March 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
This paper discusses the background to the Government's proposals, announced in the 2018 Budget, to introduce a Digital Services Tax from April 2020, in the context of wider concerns as to the challenge of taxing digital businesses and moves to agree reforms to the international tax system.
