This note discusses this special tax relief for seafarers, before looking at recent concerns about a change in HM Revenue & Customs' approach to claims for this relief from those working in the oil & gas sector.
Seafarers' earnings deduction (FED) (128 KB , PDF)
This note discusses this special tax relief for seafarers, before looking at recent concerns about a change in HM Revenue & Customs’ approach to claims for this relief from those working in the oil & gas sector.
Seafarers' earnings deduction (FED) (128 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.