Research Briefing
Spring Budget 2021: Background 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.
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Debate Pack
Council tax increases 2021-22
A briefing note on rises in council tax for 2021-22, for the Opposition Day debate scheduled for Monday 25 January 2021
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Research Briefing
Joint Committee decisions on the Northern Ireland Protocol
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.
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Debate Pack
Taxation (Post-Transition Period) Bill 2019-21
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.
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Debate Pack
Debate on e-petitions relating to financial rewards for government workers and keyworkers
Westminster Hall debate on e-petitions relating to financial rewards for government workers and keyworkers
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Research Briefing
Background to the Taxation (Post-Transition Period) Bill 2019-21
This briefing has been prepared as background to the Second Reading of the Taxation (Post-Transition Period) Bill 2019-21 on 9 December 2020.
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Research Briefing
Non-Domestic Rating (Lists) (No.2) Bill 2019-21
A briefing on the Non-Domestic Rating (Lists) (No.2) Bill 2019-21
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Research Briefing
Retrospective taxation
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.
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Debate Pack
Budget 2020 and Finance Bill 2019-21
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.
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Research Briefing
Non-Domestic Rating (Public Lavatories) Bill 2019-21
A briefing on the Non-Domestic Rating (Public Lavatories) Bill 2019-21.
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Research Briefing
The Chancellor’s summer economic update: Background briefing
The Chancellor will make a statement to the House on Wednesday 8 July. He will outline plans to support the economy. The Chancellor’s statement is being labelled as a ‘summer economic update’.
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Research Briefing
The UK-EU future relationship negotiations: Level playing field
The so-called level playing field - rules on competition, state aid, taxation, labour and environmental standards, and climate change - are one of the main causes of disagreement between the UK and EU in the negotiations on their future partnership. This paper explains the commitments that both parties are proposing in these areas in order to come to a deal.
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Research Briefing
The UK-EU future relationship: the March 2020 EU draft treaty and negotiations update
This paper provides an update on the first three rounds of negotiations on the future UK-EU relationship and analysis of the draft new partnership treaty tabled by the EU in March 2020
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Research Briefing
VAT : zero-rating e-publications
In the 2020 Budget the Government stated that it would introduce legislation to apply a zero rate of VAT to e-publications from 1 December 2020, but subsequently announced the zero rate would apply from 1 May.
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Research Briefing
Managed Service Companies
This note discusses the introduction in 2007 of the 'Managed Service Companies' (MSCs) legislation, which sought to prevent the exploitation of this corporate form for tax avoidance.
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