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  3. Economy and business
  4. Work and incomes
  5. Tax
  6. Page 3

Tax

  • Research Briefing

    The new alcohol duty system

    Monday, 03 February, 2025

    A new alcohol duty system was implemented on 1 August 2023. This briefing discusses the new duty regime, how it was developed, and how it compares to the former one.

    • Research Briefing
    • Tax
  • Research Briefing

    Fiscal drag: An explainer

    Friday, 31 January, 2025

    Several tax thresholds have not been increased since 2022. This briefing looks at fiscal drag in the context of taxation in the UK, with a specific focus on income tax thresholds.

    • Research Briefing
    • Economic policy
    • Tax
  • Insight

    What will happen to the tax on wine from 1 February 2025?

    Thursday, 30 January, 2025

    Since August 2023, most wines sold in the UK have been taxed differently to other alcoholic products. This will change on 1 February 2025.

    • Insight
    • Tax
  • Research Briefing

    Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25

    Friday, 10 January, 2025

    A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25

    • Research Briefing
    • Local government
    • Schools
    • Tax
  • Research Briefing

    Taxation of North Sea oil and gas

    Monday, 23 December, 2024

    This Library briefing gives an overview of how the profits from North Sea oil and gas production are taxed, and how the fiscal regime has been reformed in recent years.

    • Research Briefing
    • Energy
    • Tax
  • Debate Pack

    Fiscal impact of the Autumn Budget 2024 on Scotland

    Tuesday, 17 December, 2024

    A Westminster Hall debate on the fiscal impact of the Autumn Budget 2024 on Scotland is scheduled for Tuesday 7 January 2025 from 2.30pm until 4.00pm. The debate will be led by Greg Poynton MP.

    • Debate Pack
    • Devolution
    • Economic policy
    • Public spending
    • Tax
  • Research Briefing

    Tourist taxes: policy and debates

    Thursday, 12 December, 2024

    A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.

    • Research Briefing
    • Industry
    • Local government
    • Tax
  • Research Briefing

    Capital gains tax : recent developments

    Monday, 09 December, 2024

    This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.

    • Research Briefing
    • Tax
  • Research Briefing

    National Insurance contributions: an introduction

    Monday, 18 November, 2024

    This note gives an introduction to National Insurance system, and the debate there has been about integrating National Insurance contributions (NICs) with income tax.

    • Research Briefing
    • National Insurance
    • Tax
    • Social security
  • Research Briefing

    Inheritance tax: Current policy and debates

    Tuesday, 05 November, 2024

    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.

    • Research Briefing
    • Communities
    • Tax
  • Research Briefing

    Autumn Budget 2024: A summary

    Thursday, 31 October, 2024

    A summary of the announcements in the 2024 Autumn Budget and an overview of the latest economic forecasts.

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

    Autumn Budget 2024: Background briefing

    Thursday, 24 October, 2024

    Ahead of the 2024 Autumn Budget on 30 October, this briefing looks at the economic situation, economic forecasts and the public finances.

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

    Changes to the Furnished Holiday Lettings tax regime

    Tuesday, 22 October, 2024

    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.

    • Research Briefing
    • Housing and planning
    • Industry
    • Tax
  • Research Briefing

    Independent schools: taxation and charitable status

    Friday, 04 October, 2024

    Looks at the Labour government's proposals on independent schools, VAT and charitable (business rates) relief

    • Research Briefing
    • Communities
    • Schools
    • Tax
  • Research Briefing

    Financial scrutiny in Parliament

    Thursday, 03 October, 2024

    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.

    • Research Briefing
    • Government
    • Parliament
    • Public spending
    • Tax

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