Research Briefing
Apprenticeship statistics for England
This note presents and analyses data on the number of people starting apprenticeships in England and statistics for Parliamentary Constituencies in England.
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Insight
Budget 2021: Additional business rate reliefs in England
A further round of business rate reliefs and cash grants for businesses in England was announced in the March 2021 Budget.
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Research Briefing
VAT on tourism
This note gives a short introduction to the way VAT works, and the significance of EU VAT law has had for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary reduced VAT rate for hospitality, holiday accommodation and attractions in July 2020.
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Research Briefing
Stamp duty land tax on residential property
This Commons Library paper discusses the reforms to taxation of sales of residential property that have been made in recent years, before looking at earlier debates about the way house sales have been taxed.
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Insight
The furlough scheme: One year on
How has the Coronavirus Job Retention Scheme changed over the year and what might happen once it ends?
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Research Briefing
Income tax allowances for married couples
In general married couples are taxed as individuals, though a minority of older couples & civil partners may still claim a 'married couple's allowance'. Since 6 April 2015 individuals have been entitled to transfer part of their personal tax allowance to their spouse or civil partner, if neither they nor their partner are higher rate taxpayers.
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Research Briefing
UK Government policy on freeports
This briefing looks at the background to the UK Government's freeports policy, including the 2021 Budget's announcement of freeport locations.
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Research Briefing
The 2019 Loan Charge
In the 2016 Budget the Government announced the introduction of the Loan Charge - a major initiative to tackle the mass marketing of tax avoidance ‘loan schemes’. Since the legislation establishing the Loan Charge was introduced, there have been many concerns as to its design and the financial difficulties facing taxpayers who used these schemes to either settle with HMRC or pay the Charge. In the 2020 Budget the Government confirmed it would implement a series of reforms to the Loan Charge, following the recommendations of an independent review, chaired by Sir Amyas Morse.
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Research Briefing
The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
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Research Briefing
Coronavirus: Getting people back into work
The coronavirus pandemic has had, and will continue to have, a substantial impact on the UK labour market. This briefing provides information on the measures that are being put in place to get people back in to work.
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Research Briefing
Alcohol taxation and the pub trade
This note looks at the way alcoholic drinks are taxed, the Labour Government's introduction of a 'duty escalator' in 2008, and the concerns in the pub trade at the impact of this policy. It goes on to discuss the Coalition Government decision to remove the duty escalator in two stages in 2013 and 2014, and the current Government's approach to the taxation of alcohol.
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Research Briefing
Taxation in the construction industry
For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform, and recent reforms to tackle VAT fraud in this sector.
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Research Briefing
Pension tax relief – the annual and lifetime allowances
Looks at the lifetime and annual allowance - which limit the amount that can be saved tax-free in a pension over a lifetime and over a year - and the reductions in those allowance since 2012
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Research Briefing
Ministerial and other Maternity Allowances Bill 2019-2021
This Bill aims to allow Ministers to take paid maternity leave whilst remaining in government. This Briefing Paper explains the background, what the Bill does and summarises reaction to the Bill.
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Research Briefing
Coronavirus: Test and Trace Support Payments
This Library Briefing answers frequently asked questions about the Test and Trace Support Payments for low-income workers who are required to self-isolate.
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