Tax Publications - Page 3 of 25 - House of Commons Library

Research Briefing

Northern Ireland: Key issues

Tuesday, 08 March, 2022

A briefing paper on some "key issues" in the forthcoming elections to the Northern Ireland Assembly
Debate Pack

Autumn Budget 2021 and Finance (No.2) Bill 2021-22

Monday, 07 March, 2022

The Chancellor Rishi Sunak presented the Autumn 2021 Budget on 27 October. The Finance (No.2) Bill 2021-22 was published on 4 November, and completed its scrutiny in the House of Commons on 2 February 2022. The Finance Act 2022 received Royal Assent on 24 February 2022.
- Debate Pack
- Tax
Research Briefing

Digital Services Tax

Tuesday, 15 February, 2022

This paper discusses the background to the Government's proposals, announced in the 2018 Budget, to introduce a Digital Services Tax from April 2020, in the context of wider concerns as to the challenge of taxing digital businesses and moves to agree reforms to the international tax system.
- Research Briefing
- Tax
Research Briefing

Local Government Finance Settlement 2022/23

Monday, 14 February, 2022

This Settlement will provide £16.3 billion in funding to English councils. This briefing looks at the changes in local funding and what might happen next.
Research Briefing

UK Government policy on freeports

Monday, 14 February, 2022

This briefing looks at the background to the UK Government's freeports policy, including the Spring 2021 Budget's announcement of freeport locations.
Research Briefing

Autumn 2021 Budget: Economic Crime (Anti-Money Laundering) Levy

Wednesday, 02 February, 2022

In the Autumn 2021 Budget the Government announced it would introduce a new levy to raise approximately £100 million per year to help fund anti-money laundering and economic crime reforms.
Research Briefing

Taxation of banking

Thursday, 20 January, 2022

This Commons Library briefing looks at the public debate over the tax treatment of the banking sector in the wake of the 2008 financial crisis, before discussing the different approaches taken in successive years by Labour, Coalition and Conservative Governments.
Debate Pack

Opposition day debates: VAT on household energy bills, and Reducing costs for business

Tuesday, 11 January, 2022

This landing page provides material for two Opposition day debates: the first on VAT on household energy bills, the second on reducing costs for business, to be held on 11 January 2022.
- Debate Pack
- Business
- Energy
- Local government
- Tax
Research Briefing

Autumn 2021 Budget: Basis period reform

Wednesday, 05 January, 2022

In the Autumn 2021 Budget the Government announced that it would reform income tax 'basis periods' so businesses’ profit or loss for a tax year would be the profit or loss arising in the tax year itself, regardless of its accounting date.
- Research Briefing
- Tax
Research Briefing

National Insurance numbers (NINOs)

Friday, 17 December, 2021

This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put, before discussing the background to the introduction of the 'Right to Work' test for individuals requiring a NINO for employment purposes.
Research Briefing

Town centre regeneration

Tuesday, 14 December, 2021

The future of town centres and high streets has long been a matter of concern, with the most recent debate in the House of Commons in December 2020. This briefing highlights some of the key trends and discussions.
Constituency Casework

An introduction to UK taxes

Monday, 29 November, 2021

Basic information about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of useful advice for taxpayers
Constituency Casework

Getting a National Insurance number (NINO)

Monday, 29 November, 2021

How National Insurance numbers are issued and what to do if someone does not have one or can’t find it.
Research Briefing

Tax avoidance and tax evasion

Wednesday, 24 November, 2021

In recent years tax avoidance has been the subject of considerable public concern, although there is no statutory definition of what tax avoidance consists of. Tax avoidance is to be distinguished from tax evasion, where someone acts against the law. By contrast tax avoidance is compliant with the law, though aggressive or abusive avoidance, as opposed to simple tax planning, will seek to comply with the letter of the law, but to subvert its purpose.
- Research Briefing
- Tax
Research Briefing

Corporate tax reform

Wednesday, 17 November, 2021

This note discusses the reforms to corporation tax announced by the Chancellor Rishi Sunak in his Spring 2021 Budget.
- Research Briefing
- Tax

Total results (page 3 of 25)