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.
Tax-free shopping for international visitors
A debate on tax-free shopping for international visitors is to be held in Westminster Hall on 7 September 2023 at 3pm. The subject has been chosen by the Backbench Business Committee, and the debate was requested by Sir Geoffrey Clifton-Brown. The debate will last 90 minutes.
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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Constituency casework,Research Briefing
Banking, investments and credit FAQs
Answers to frequently asked questions relating to banking services, mortgages, general investments and credit scores
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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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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
Finance (No.2) Bill 2022-23
The Finance Bill was published on 23 March 2023. This page looks at how the Bill relates to the Budget, with briefings relating to the main clauses debated by the Commons on 18-19 April 2023.
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Research Briefing
Charitable status and independent schools
Explores the charitable and tax status of independent schools, and looks at recent political debate on whether reform is needed
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Research Briefing
Stamp duty land tax on residential property: government policy up to 2021
This briefing covers the policy history of stamp duty land tax on residential property in the decade since 2010.
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Research Briefing
Stamp Duty Land Tax: Current situation and developments since 2020
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.
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Debate Pack
VAT on audiobooks
A Westminster Hall debate on VAT on audiobooks will take place on Thursday 15 June 2023, from 3:00pm. The debate was selected by the Backbench Business Committee and will be led by Sir Mike Penning MP.
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Research Briefing
VAT on solar panels and other energy-saving materials
This briefing explains the current VAT treatment on the installation of energy-saving materials in the UK, analyses recent changes, and outlines recent developments.
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Research Briefing
Tax statistics: an overview
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.
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Debate Pack
Debate on public bodies and VAT
A Westminster Hall debate on ‘public bodies and VAT' has been scheduled for Wednesday 17 May 2023 at 9.30am. The debate has been initiated by George Eustice MP.
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