• Research Briefing

    Landfill communities fund

    Landfill tax is charged on waste disposed at landfill sites. Site operators may fund local community environmental projects, under a scheme allowing them to offset this investment against their tax liability, up to a specified limit. This note gives a short history of the scheme.

  • Research Briefing

    Landfill tax : introduction & early history

    Landfill tax was introduced on 1 October 1996: this country's first tax with an explicit environmental purpose. This note discusses the background to the tax's introduction. Two other notes look at recent developments concerning the tax, and at the landfill tax community fund - a tax credit scheme to reduce the environmental impact of landfill sites.

  • Research Briefing

    Seafarers’ earnings deduction (FED)

    This note discusses this special tax relief for seafarers, before looking at recent concerns about a change in HM Revenue & Customs' approach to claims for this relief from those working in the oil & gas sector.

  • Research Briefing

    Taxing small businesses: recent developments

    This note discusses the reforms to taxing small businesses set out in the 2007 Budget - in particular, the phased increase in the small companies tax rate - before looking at the recent change in the Government's approach, signalled in the 2008 Pre-Budget Report.

  • Research Briefing

    Direct taxes: rates and allowances 2009/10

    This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 22 April 2009. It lists the principal personal allowances which will be available against income tax in the tax year 2009/10, and it outlines the conditions necessary for eligibility for these allowances.

  • Research Briefing

    What happens when prices fall?

    Inflation as measured by the RPI was -0.3% in March 2009, the first time it has been negative since 1960. It is likely to continue to be negative for some months to come in 2009 with possible consequences for pensions, benefits and taxes.

  • Research Briefing

    Income shifting

    This note looks at the Government's recent legislative proposals to prevent 'income shifting' - arrangements used by the main earner in a family businesses to divert part of his income through the business to another person in a lower tax bracket, often their spouse, to mitigate their overall tax bill. These proposals proved controversial, and in the Pre Budget Report in November 2008 the Government confirmed that it was deferring any legislation, but would keep the issue under review.

  • Research Briefing

    Tax Law Rewrite: the Corporation Tax Bill 2008-09

    The Corporation Tax Bill is the fifth to be produced by the Tax Law Rewrite Project - established in December 1996 with the aim of rewriting the UK's existing primary direct tax legislation to make it clearer and easier to use. This note gives an update of the project, and a short introduction to the Bill.

  • Research Briefing

    UK Tax Burden

    The UK tax burden for 2008/09 is estimated at 35.3% of GDP and is projected to increase to 36.0% by 2013/14. In 2008/09, income tax accounted for 29% of tax receipts, with national insurance contributions accounting for 19%.