Taxation of road fuels: policy following the ‘fuel crisis’ (2000-2008)

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This note discusses the 'fuel crisis' of summer 2000, and the Labour Government's approach to taxing road fuels in the following years.

Passenger purchases of alcohol and tobacco

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.
- Tax
Coronavirus: Self-Employment Income Support Scheme

To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
Tax avoidance: a General Anti-Abuse Rule

UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.
- Tax