Research Briefing
The new alcohol duty system
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.
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Research Briefing
Fiscal drag: An explainer
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.
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Insight
What will happen to the tax on wine from 1 February 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.
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Research Briefing
Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
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Research Briefing
Taxation of North Sea oil and gas
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.
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Debate Pack
Fiscal impact of the Autumn Budget 2024 on Scotland
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.
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Research Briefing
Tourist taxes: policy and debates
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
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Research Briefing
Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
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Research Briefing
National Insurance contributions: an introduction
This note gives an introduction to National Insurance system, and the debate there has been about integrating National Insurance contributions (NICs) with income tax.
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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
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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