This paper discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and the decision in 2017 to move the Budget from the Spring to the Autumn. It also provides some suggestions for further reading.
Documents to download
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Direct taxes: rates and allowances 2010/11 (374 KB, PDF)
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 24 March 2010. It lists the principal personal allowances which will be available against income tax in the tax year 2010/11, and outlines the conditions for eligibility for these allowances. The paper summarises the general tax position in straightforward cases and deals only with tax allowances. No reference is made to cash benefits provided under the social security system, or to child tax credit and working tax credit.
Documents to download
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Direct taxes: rates and allowances 2010/11 (374 KB, PDF)
Related posts
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This note lists a series of key documents on taxation.
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This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.