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
-
Finance (No.2) Bill 2010 (120 KB, PDF)
The Finance (No.2) Bill contains a series of minor and technical measures, most of which were announced in the then Labour Government's March 2010 Budget. The enactment of these measures was delayed by the timing of the 2010 General Election. In its first Budget on 22 June, the Coalition Government announced it would introduce two Finance Bills in 2010: the first to be passed for the summer recess to implement its key priorities, the second to be introuced in the autumn to clear these inherited measures. This note sets out the chronology of these events and a checklist of the Bill's contents.
Documents to download
-
Finance (No.2) Bill 2010 (120 KB, PDF)
Related posts
-
-
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.
-
This note lists a series of key documents on taxation.