Commissioners for Revenue and Customs Bill (Bill 3 of 2004/05). House of Commons Libary Research Paper 04/90.
Commissioners for Revenue and Customs Bill (Bill 3 of 2004/05) (273 KB, PDF)
Commissioners for Revenue and Customs Bill (Bill 3 of 2004/05). House of Commons Libary Research Paper 04/90.
Commissioners for Revenue and Customs Bill (Bill 3 of 2004/05) (273 KB, PDF)
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.
This note gives a short introduction to the way VAT works, and the significance of EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary 5% rate in July 2020.
To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
