This paper discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and the decision in 2017 to move the Budget from the Spring to the Autumn. It also provides some suggestions for further reading.
Documents to download
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Taxing small businesses: recent developments (162 KB, PDF)
This note discusses the reforms to taxing small businesses set out in the 2007 Budget – in particular, the phased increase in the small companies tax rate – before looking at the recent change in the Government's approach, signalled in the 2008 Pre-Budget Report.
Documents to download
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Taxing small businesses: recent developments (162 KB, PDF)
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This paper collates data on the number of applications and total support provided under the UK Government coronavirus business support schemes. The attached excel spreadsheet allows users to view data by Parliamentary constituency.
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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.
