Research Briefing
Air passenger duty (APD) is charged on all passenger flights from UK airports. It was introduced in the November 1993 Budget and came into effect on 1 November 1994. This note discusses the introduction of APD, and the first years of its operation.
Research Briefing
What could happen if the EU and UK negotiators don't agree a withdrawal agreement in time and the UK has to leave the EU on 29 March 2019 without one - and with no framework for future relations either? This paper looks at how such a situation might come about, the constitutional implications for the UK and in some cases for the devolved administrations, and what the impact might be in a range of policy areas.
Research Briefing
In the 2012 Budget the Government announced proposals to introduce a new scheme, to be introduced from April 2013, to allow charities to claim additional payments on small donations - equivalent to the way they may claim tax relief on donations made under Gift Aid. This note gives some background to the scheme and the changes that have been made to it since it was introduced.
Research Briefing
A briefing on the provisional Local Government Finance Settlement for 2019-20 for England.
Research Briefing
All Member States have limited discretion in setting VAT rates under EU VAT law. This note discusses the development of European law in this area, and the implications this has for the UK setting its own VAT rates.
Research Briefing
Since the introduction of independent taxation in 1990, all individuals have been assessed for tax as separate persons, entitled to their own personal tax allowance, to set against their liability to income tax. This note looks at the debate there has been about allowing partners to transfer their allowance to their spouse, so that the tax system might 'recognise' marriage.
Research Briefing
This paper looks at the way in which the self-employed are treated for the purposes of National Insurance, in the context of proposals made in the 2015 Budget to scrap Class 2 National Insurance contributions (NICs), and proposals in the Spring 2017 Budget to increase the rate of Class 4 NICs. In the latter case, the Government cancelled its plans a few days after the Budget, and in the former case announced in September 2018 that it would not proceed with the abolition of Class 2 NICs during this Parliament.
Research Briefing
Air passenger duty (APD) is charged on all passenger flights from UK airports. Some regional airports have campaigned for lower rates of tax being charged on flights from the regions.
Research Briefing
This note discusses the Coalition Government's policy over 2010-15 to increase the basic personal allowance each year, with the aim that the allowance should reach £10,000 by 2015, before looking at the current Government's approach to increasing both the personal allowance and the higher rate threshold - the point at which individuals start to pay the 40% top rate of tax.
Research Briefing
A summary of Autumn Budget 2018 and the Office for Budget Responsibility's forecasts for the economy and public finances.
Research Briefing
This briefing sets out the background to Autumn Budget 2018 which will take place on Monday 29 October. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Research Briefing
In the 2009 Budget the Labour Government announced the introduction of a new 'additional' 50p rate on incomes above £150,000 from April 2010. This paper discusses the background to the 50p rate, the debate over its political significance and its economic impact, before looking at the Coalition Government’s decision to cut the additional rate to 45p, and recent speculation as to its future.
Research Briefing
This note discusses the introduction in April 2000 of 'IR35' - legislation to tackle the exploitation of personal service companies as a means to avoid tax.
Research Briefing
This briefing paper has been prepared in advance of the debate in the House Commons on Monday 16 July on the Taxation (Cross-border Trade) Bill - sometimes referred to as the Customs Bill.
Insight
Examines the impact on Government revenues from not freezing fuel duty.
Total results (page 15 of 33)