Research Briefing
This paper sets out direct tax rates and principal tax allowances for the 2021/22 tax year, as confirmed in the 2021 Budget on 3 March 2021. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.
Insight
A further round of business rate reliefs and cash grants for businesses in England was announced in the March 2021 Budget.
Research Briefing
The 'IR35' rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains unpopular among freelancers who use this corporate form to provide services. This note looks at debates as to the effectiveness of these rules and wider concerns about the use of employment intermediaries to avoid tax, before discussing recent developments as to their application in the public and private sector.
Research Briefing
On 3 March, the Chancellor presented his Spring Budget 2021, and the Office for Budget Responsibility (OBR) published its latest forecasts.
Research Briefing
This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, which have been amended as a consequence of the UK's exit from the EU Single Market from 1 January 2021.
Research Briefing
Spring Budget 2021 which will take place on 3 March 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Debate Pack
A briefing note on rises in council tax for 2021-22, for the Opposition Day debate scheduled for Monday 25 January 2021
Research Briefing
This paper looks at decisions made by the EU-UK Joint Committee established as part of the Withdrawal Agreement, to update and supplement the Northern Ireland Protocol.
Debate Pack
The Taxation (Post-Transition Period) Bill 2019-21 was presented on 8 December 2020, and the Bill received its Second Reading on 9 December 2020.
Debate Pack
Westminster Hall debate on e-petitions relating to financial rewards for government workers and keyworkers
Research Briefing
This briefing has been prepared as background to the Second Reading of the Taxation (Post-Transition Period) Bill 2019-21 on 9 December 2020.
Research Briefing
A briefing on the Non-Domestic Rating (Lists) (No.2) Bill 2019-21
Research Briefing
Retrospective tax legislation imposes or increases a tax charge prior to the legislation being introduced. Although this is a controversial practice, retrospective provisions are often introduced to mitigate the risks to the Exchequer from tax avoidance.
Debate Pack
The Chancellor Rishi Sunak presented the 2020 Budget on 11 March. The Finance Bill 2019-21 was published on 17 March, and completed its scrutiny in the House of Commons on 2 July. The Finance Act 2020 received Royal Assent on 22 July.
Research Briefing
A briefing on the Non-Domestic Rating (Public Lavatories) Bill 2019-21.
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