Research Briefing
Tax statistics: an overview
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.
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Debate Pack
Council tax increases 2021-22
A briefing note on rises in council tax for 2021-22, for the Opposition Day debate scheduled for Monday 25 January 2021
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Research Briefing
Joint Committee decisions on the Northern Ireland Protocol
The EU & UK have agreed how to fully implement the Northern Ireland Protocol, after coming to decisions in the EU-UK Joint Committee. The Joint Committee have agreed rules on how goods will move between Northern Ireland and Great Britain, including how they can avoid tariffs. These rules will come into force regardless if the EU & UK agree a future relationship or if there is "no deal" . The two sides have also agreed for some temporary grace periods for goods such as Agri-food and medicines, to give Northern Ireland businesses time to prepare for the new rules and checks.
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Debate Pack
Taxation (Post-Transition Period) Bill 2019-21
The Taxation (Post-Transition Period) Bill 2019-21 was presented on 8 December 2020, and the Bill received its Second Reading on 9 December 2020.
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Debate Pack
Debate on e-petitions relating to financial rewards for government workers and keyworkers
Westminster Hall debate on e-petitions relating to financial rewards for government workers and keyworkers
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Research Briefing
Background to the Taxation (Post-Transition Period) Bill 2019-21
This briefing has been prepared as background to the Second Reading of the Taxation (Post-Transition Period) Bill 2019-21 on 9 December 2020.
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Research Briefing
Cycling, walking and mobility: FAQs for 2020
This paper covers some of the most frequently asked questions on cycling, walking and micro-mobility policy of interest to MPs and their staff.
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Research Briefing
Scotland: Public spending and revenue
Public spending and taxation in Scotland was a hotly debated issue in the run up to the Scottish independence referendum, and has remained so since. A range of statistics exist on the subject: here we look at what these say and how they are measured.
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Research Briefing
Non-Domestic Rating (Lists) (No.2) Bill 2019-21
A briefing on the Non-Domestic Rating (Lists) (No.2) Bill 2019-21
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Research Briefing
Capital gains tax : recent developments
This note looks at the recent debate about the structure of capital gains tax, the Coalition Government’s reforms in the 2010 Budget, and the current Government’s approach to the tax.
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Research Briefing
Retrospective taxation
Retrospective tax legislation imposes or increases a tax charge prior to the legislation being introduced. Although this is a controversial practice, retrospective provisions are often introduced to mitigate the risks to the Exchequer from tax avoidance.
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Research Briefing
Reviewing and reforming local government finance
A briefing paper covering the Fair Funding Review and business rate retention in English local government.
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Debate Pack
Stamp Duty Land Tax (Temporary Relief) Bill 2019-21
The Stamp Duty Land Tax (Temporary Relief) Bill 2019-21 implements a temporary increase in the stamp duty land tax nil rate band, announced by the Government on 8 July 2020. The Bill completed all of its stages in the Commons on 13 July, and this legislation received Royal Assent on 22 July.
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Debate Pack
Budget 2020 and Finance Bill 2019-21
The Chancellor Rishi Sunak presented the 2020 Budget on 11 March. The Finance Bill 2019-21 was published on 17 March, and completed its scrutiny in the House of Commons on 2 July. The Finance Act 2020 received Royal Assent on 22 July.
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Research Briefing
Non-Domestic Rating (Public Lavatories) Bill 2019-21
A briefing on the Non-Domestic Rating (Public Lavatories) Bill 2019-21.
Total results (page 3 of 23)