Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.

VAT on energy-saving materials
VAT on energy-saving materials (63 KB , PDF)
This briefing paper has been placed by another research briefing: Commons Library research briefing CBP8602 VAT on solar panels and other energy-saving materials.
VAT on energy-saving materials (63 KB , PDF)
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
The Water Bill was introduced in the House of Commons on 16 October 2024, and its second reading took place on 28 March 2025. The second reading debate was adjourned, and is scheduled to continue on 4 July 2025, if there is time in the sitting. The Library briefing provides an overview of the bill and background information.
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.