This briefing lists a series of key documents on taxation.
Key documents: taxation (552 KB , PDF)
This briefing lists some of the most useful sources on tax law, tax policy and tax statistics, as well as guidance for taxpayers. It also provides a checklist of official documents and briefing material on Budgets since 2010, and gives a short selection of other reading on the Parliamentary scrutiny of government taxation and spending.
Key documents: taxation (552 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.