Debate Pack
Taxation on beer and pubs
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.
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Research Briefing
Country and regional public sector finances
This briefing looks at estimates of public spending and revenues in UK countries and regions.
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Research Briefing
Tax avoidance: a General Anti-Avoidance Rule – background history (1997-2010)
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.
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Constituency casework
Council Tax in England
Explains the way Council Tax is calculated and any discounts or exemptions that may apply
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Research Briefing
Taxing aviation fuel
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.
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Research Briefing
The October 2019 EU UK Withdrawal Agreement
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.
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Research Briefing
VAT on construction
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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Research Briefing
Inheritance tax and civil partnerships
This note looks at the debate on the treatment of spouses and civil partners for the purposes of inheritance tax, principally in the context of the passage of the Civil Partnerships Act 2004, and the provisions in Budget 2005 to ensure the tax system treated each in the same way.
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Research Briefing
Income tax – cap on unlimited reliefs
In Budget 2012 the Government announced that from April 2013 it would introduce a cap on certain unlimited income tax reliefs. Initially many charities raised concerns that this could have a very serious impact on the incentives for those on higher incomes to make charitable donations. In December 2012 the Government confirmed it would proceed with the cap, though tax relief on charitable donations would be excluded from its scope. This note gives more details.
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Research Briefing
Age-related personal allowance
All taxpayers are entitled to receive a personal allowance to set against their income for tax purposes. Individuals aged 65 and over have been entitled to receive an additional allowance; an extra addition has been made for those age 75 and over. This note gives details of the allowance and the Coalition Government's decision, first announced in Budget 2012, to phase it out from 2013/14.
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Research Briefing
Vehicle Excise Duty (VED) for new motorhomes
Several industry groups have expressed their concern that Vehicle Excise Duty (VED) for newly registered motorhomes increased on 1 September 2019. This Commons Library Briefing Paper provides an overview of how and why these changes will take effect.
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Research Briefing
Self-employment in the construction industry
This note gives some background to the question of employment status and the difficulties it has caused in the construction sector, before discussing initiatives by both the Labour Government in 2009 and the Coalition Government in 2014, and more recent debates as to the possibility of a longer-term solution to this issue.
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Research Briefing
National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill 2017-19
The National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, Bill 381 of 2017-19, was presented on 25 April 2018.
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Research Briefing
Direct recovery of tax debts
This note discusses the introduction of a new power, initially announced in the 2014 Budget, to allow HM Revenue & Customs’ to recover debts for both tax and tax credits directly from individuals’ bank and building society accounts.
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Research Briefing
Making Tax Digital
In December 2015 HM Revenue & Customs published Making Tax Digital - its strategy to implement a new system of digital tax accounts to be used by businesses, the self-employed and landlords. Following a consultation exercise, in July 2017 the Government confirmed its plans to roll-out digital tax returns, but with an amended timetable in light of concerns about the potential impact on businesses. This paper discusses the background to this reform.
Total results (page 13 of 33)