Research Briefing
Inheritance tax: Current policy and debates
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
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Research Briefing
Autumn Budget 2024: A summary
A summary of the announcements in the 2024 Autumn Budget and an overview of the latest economic forecasts.
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Research Briefing
Autumn Budget 2024: Background briefing
Ahead of the 2024 Autumn Budget on 30 October, this briefing looks at the economic situation, economic forecasts and the public finances.
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Research Briefing
Changes to the Furnished Holiday Lettings tax regime
The government has announced the Furnished Holiday Letting regime will be abolished from 1 April 2025. This briefing discusses the operation of the regime and proposals for change.
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Research Briefing
Pension tax relief: The annual allowance and lifetime allowance
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
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Research Briefing
Independent schools: taxation and charitable status
Looks at the Labour government's proposals on independent schools, VAT and charitable (business rates) relief
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Research Briefing
Financial scrutiny in Parliament
One of Parliament’s most important roles is to control and scrutinise tax and spending. Here we explain how it does this and how it compares internationally.
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Insight
Tourist taxes in the UK
Tourist taxes, on accommodation such as hotels and bed and breakfasts, have been suggested in many quarters as a new source of funding for local authorities.
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Research Briefing
Finances of the Monarchy
A research briefing on the Finances of the Monarchy, including the Sovereign Grant, Duchies of Lancaster and Cornwall and tax arrangements for members of the Royal Family.
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Research Briefing
The UK’s fiscal targets
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
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Research Briefing
The creative industries tax reliefs: Policy and development
The creative industries tax reliefs allow companies involved in the production of several artistic outputs to reduce their corporation tax liability. The first one was the film tax relief, and it was introduced in 2007.
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Research Briefing
Fiscal drag: An explainer
This briefing looks at fiscal drag in the context of taxation in the UK, focusing on income tax and National Insurance Contributions (NICs) rates being frozen.
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Research Briefing
Budget Responsibility Bill
This bill would mean 'fiscally significant' announcements are subject to an independent assessment by the Office for Budget Responsibility.
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Research Briefing
Council tax: FAQs
This Briefing Paper provides a general introduction to council tax, a tax levied on domestic properties in England, Scotland and Wales. It explains what council tax is, who has to pay it, how council tax is calculated and set, and whether any exemptions or discounts may be available.
Total results (page 2 of 33)