This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 21 March 2012.
Direct Taxes : rates and allowances 2012/13 (149 KB , PDF)
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 21 March 2012. It lists the principal personal allowances which will be available against income tax in the tax year 2012/13, and it outlines the conditions necessary for eligibility for these allowances.
Direct Taxes : rates and allowances 2012/13 (149 KB , PDF)
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
This Library briefing gives an overview of how the profits from North Sea oil and gas production are taxed, and how the fiscal regime has been reformed in recent years.
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.