Finances of the Monarchy
A research briefing on the Finances of the Monarchy, including the Sovereign Grant, Duchies of Lancaster and Cornwall and tax arrangements for members of the Royal Family.
The UK’s fiscal targets
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
The creative industries tax reliefs: Policy and development
The creative industries tax reliefs allow companies involved in the production of several artistic outputs to reduce their corporation tax liability. The first one was the film tax relief, and it was introduced in 2007.
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Research Briefing
The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
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Research Briefing
Key documents: taxation
This briefing lists a series of key documents on taxation.
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Research Briefing
The 2019 Loan Charge
In the 2016 Budget the Government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.
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Research Briefing
Fiscal drag: An explainer
This briefing looks at fiscal drag in the context of taxation in the UK, focusing on income tax and National Insurance Contributions (NICs) rates being frozen.
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Research Briefing
The new alcohol duty system
A new alcohol duty system was implemented on 1 August 2023. This briefing discusses the new duty regime, how it was developed, and how it compares to the former one.
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Research Briefing
Budget Responsibility Bill
This bill would mean 'fiscally significant' announcements are subject to an independent assessment by the Office for Budget Responsibility.
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Research Briefing
Council tax: FAQs
This Briefing Paper provides a general introduction to council tax, a tax levied on domestic properties in England, Scotland and Wales. It explains what council tax is, who has to pay it, how council tax is calculated and set, and whether any exemptions or discounts may be available.
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Research Briefing
Business rates
A brief guide to the system of non-domestic rating, better known as ‘business rates’.
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Research Briefing
Reviewing and reforming local government finance
A briefing paper explaining local government finance reform in the late 2010s and early 2020s.
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Research Briefing
Employment status
This briefing provides an overview of the legal concept of employment status and reviews and proposals for reform of the law in this area
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Research Briefing
Rising cost of living in the UK
This briefing covers rising prices including food and energy inflation, Government support, and how the cost of living affects households.
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Constituency casework,Research Briefing
Banking, investments and credit FAQs
Answers to frequently asked questions relating to banking services, mortgages, general investments and credit scores.
Total results (page 1 of 32)