Research Briefing
This Commons Library briefing paper provides information the provisions relating to statutory sick pay and National Insurance Contributions in the Coronavirus Bill, which was introduced in the House of Commons on 19 March 2020 (Bill 122).
Research Briefing
Spring Budget 2020 was presented by the Chancellor of the Exchequer to Parliament on 11 March. Once the Chancellor sat down the Office for Budget Responsibility (OBR) published updated forecasts in its Economic and fiscal outlook.
Insight
The Conservative manifesto set out rules for the public finances. Will the Chancellor stick to them?
Insight
Any Chancellor faces challenges in crafting tax changes – not least because they need to encourage people to pay them and ensure they can be collected.
Research Briefing
This briefing sets out the background to Spring Budget 2020 which will take place on 11 March 2020. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Research Briefing
The UK and EU begin negotiations over their future relationship this week. This paper outlines the UK and EU's objectives, the main issues of contention and the process being followed in the negotiations
Research Briefing
This briefing summarises and analyses the Local Government Finance Settlement for 2020-21, set to be debated in the House on Wednesday 12 February 2020.
Debate Pack
A Westminster Hall debate on the ‘Taxation on Beer and Pubs’ has been scheduled for Wednesday 5 February 2020 from 2.30-4 pm. The debate has been initiated by Mike Wood MP.
Research Briefing
This briefing looks at estimates of public spending and revenues in UK countries and regions.
Research Briefing
This note gives some background to the earlier debates there have been on the case for a general statutory prohibition of aggressive tax avoidance, in relation to the Coalition Government's introduction of a General Anti-Abuse Rule in 2013.
Research Briefing
This note gives an introduction to National Insurance system, and the debate there has been about integrating National Insurance contributions (NICs) with income tax.
Constituency casework
Explains the way Council Tax is calculated and any discounts or exemptions that may apply
Research Briefing
At present, although road fuel is charged excise duty, which represents a substantial proportion of the pump price paid by motorists, aviation kerosene (AVTUR) which is used in jet engines is exempt from tax.
Research Briefing
Boris Johnson's Government negotiated a new 'deal' with the European Union, formed of a Political Declaration and a Withdrawal Agreement. This paper focuses on the Withdrawal Agreement and how it compares to the one negotiated by Theresa May's Government.
Research Briefing
This note sets out the VAT treatment of construction work and the UK's discretion in setting VAT rates under EU law, before looking at the debate on harmonising VAT rates on all types of construction work.
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