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  1. UK Parliament
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  3. Economy and business
  4. Work and incomes
  5. Tax
  6. Page 14

Tax

  • Research Briefing

    The UK’s EU Withdrawal Agreement

    Monday, 08 July, 2019

    This briefing looks in detail at the Withdrawal Agreement negotiated between the EU and UK and finalised on 14 November 2018. It was endorsed by EU Member State leaders at a special European Council summit on 25 November and the UK Prime Minister promoted it in the UK Parliament and around the country. The Agreement was debated at length in Parliament on several occasions and has been voted on three times. But the House of Commons has not endorsed it. A second extension of Article 50 took exit day to 31 October 2019, but once again the UK is faced with the possibility of leaving the EU without an agreement if this agreement or another one is not ratified by the UK and the EU.

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  • Research Briefing

    Taxation of termination payments

    Tuesday, 02 July, 2019

    In the 2017 Budget the Government confirmed that it would introduce legislation to amend the tax treatment of termination payments. Provision to this effect is made by s5 of the Finance (No.2) Act 2017. This note discusses the background to this reform.

    • Research Briefing
    • National Insurance
    • Tax
  • Research Briefing

    Non-Domestic Rating (Lists) Bill 2017-19

    Friday, 14 June, 2019

    A briefing on the Non-Domestic Rating (Lists) Bill 2017-19

    • Research Briefing
    • Local government
    • Tax
  • Research Briefing

    Non-Domestic Rating (Preparation for Digital Services) Bill 2017-19

    Wednesday, 08 May, 2019

    A Commons Library briefing on the Non-Domestic Rating (Preparation for Digital Services) Bill 2017-19.

    • Research Briefing
    • Local government
    • Tax
  • Research Briefing

    Brexit reading list: economic, business and transport policy issues

    Tuesday, 30 April, 2019

    The Commons Library has compiled, from a wide range of sources, a selection of analysis and comment relevant to the UK's forthcoming withdrawal from the European Union.

    • Research Briefing
    • Aviation
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    • Economic situation
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    • The EU
    • Work and incomes
    • Brexit
  • Debate Pack

    IR35 Tax Reforms

    Friday, 05 April, 2019

    A Westminster Hall debate on IR35 Tax Reforms was held on Thursday 4 April 2019. The subject for debate was selected by the Backbench Business Committee. The Member leading the debate was Ged Killen MP.

    • Debate Pack
    • Tax
  • Debate Pack

    Introduction of the 2019 Loan Charge

    Tuesday, 02 April, 2019

    On Thursday 4 April the House debated a motion relating to the introduction of the 2019 Loan Charge. The subject for the debate had been selected by the Backbench Business Committee.

    • Debate Pack
    • Tax
  • Research Briefing

    Direct taxes: rates and allowances 2019/20

    Wednesday, 27 March, 2019

    This paper sets out direct tax rates and principal tax allowances for the 2019/20 tax year, as announced in the 2018 Budget on 29 October 2018. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.

    • Research Briefing
    • National Insurance
    • Tax
  • Debate Pack

    Debate on a Motion of Section 5 of the European Communities (Amendment) Act 1993

    Friday, 22 March, 2019

    This landing page gives background to the debate on a motion of section 5 of the European Communities (Amendment) Act 1993, which will take place on 26 March 2019.

    • Debate Pack
    • Economic policy
    • Economic situation
    • Public spending
    • Tax
    • The EU
  • Research Briefing

    Tax relief on landlords’ finance costs: s24 of Finance (No.2) Act 2015

    Friday, 15 March, 2019

    This note looks at the way that landlords have been able to offset their finance costs against tax, the changes made to these rules by s24 of Finance (No.2) Act 2015, and the debate there has been over their likely impact. It looks briefly at the introduction from April 2016 of higher rates of stamp duty on the purchase of additional residential properties, as the Government has explicitly linked these two measures as being targeted to help first time buyers.

    • Research Briefing
    • Tax
  • Research Briefing

    Spring Statement 2019: A summary

    Wednesday, 13 March, 2019

    A summary of Spring Statement 2019 and the Office for Budget Responsibility's forecasts for the economy and public finances.

    • Research Briefing
    • Economic policy
    • Economic situation
    • Public spending
    • Tax
  • Insight

    Spring Statement 2019: The background in 7 charts

    Monday, 11 March, 2019

    • Insight
    • Economic policy
    • Economic situation
    • Public spending
    • Tax
  • Research Briefing

    Spring Statement 2019: Background briefing

    Wednesday, 06 March, 2019

    This briefing sets out the background to Spring Statement 2019 which will take place on Wednesday 13 March. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.

    • Research Briefing
    • Economic policy
    • Economic situation
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    • Tax
  • Debate Pack

    2018 Budget & Finance (No.3) Bill 2017-19

    Wednesday, 27 February, 2019

    The Chancellor Philip Hammond presented the 2018 Budget on 29 October. The Finance (No.3) Bill 2017-19 was published on 7 November, and the Bill's Second Reading was on 12 November. It completed its consideration in the House of Commons on 8 January 2019, and the Finance Act 2019 received Royal Assent on 12 February 2019.

    • Debate Pack
    • Tax
  • Research Briefing

    Air passenger duty: the approach of the Labour Government (2007-2010)

    Thursday, 14 February, 2019

    Concerns about the impact of aviation on carbon emissions lead the Labour Government to review air passenger duty (APD) in 2008. A number of changes were made to the structure of the tax from November 2009. This historical note discusses this reform.

    • Research Briefing
    • Aviation
    • Tax

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