Impact of AI on intellectual property
There will be a Westminster Hall debate on the impact of artificial intelligence (AI) on intellectual property at 2:30pm on 23 April 2025. The debate will be opened by James Frith MP.
Documents to download
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Taxing small businesses: Budget 2000 to Budget 2006 (230 KB , PDF)
This historical note examines the difficulty of designing effective tax incentives for small companies, in the context of the four year history of the zero rate of corporation tax, introduced in April 2002.
Documents to download
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Taxing small businesses: Budget 2000 to Budget 2006 (230 KB , PDF)
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An introduction to UK taxes
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.
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The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
