Research Briefing
This Briefing Paper provides a general introduction to council tax, a tax levied on domestic properties in England, Scotland and Wales. It explains what council tax is, who has to pay it, how council tax is calculated and set, and whether any exemptions or discounts may be available.
Research Briefing
A brief guide to the system of non-domestic rating, better known as ‘business rates’.
Research Briefing
A briefing paper explaining local government finance reform in the late 2010s and early 2020s.
Research Briefing
This briefing provides an overview of the legal concept of employment status and reviews and proposals for reform of the law in this area
Research Briefing
This briefing covers rising prices including food and energy inflation, Government support, and how the cost of living affects households.
Research Briefing
The National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023 [Bill 174 of 2023-24] was introduced on 7 March 2024.
Insight
HMRC estimates that 4.8% of tax owed was not paid in 2021/22, making a ‘tax gap’ of £35.8 billion. It estimates 45% of this was due to error or carelessness.
Research Briefing
This briefing discusses the reforms to corporation tax in the Spring 2021 Budget, and further reforms announced in the Spring 2023 Budget, Autumn Statement 2023 and the Spring 2024 Budget.
Research Briefing
The Finance (No. 2) Act 2024 was introduced on 12 March 2024 as the Finance (No. 2) Bill 2023-24. It follows the 2024 Budget, which took place on 6 March. The Bill received Royal Assent on 24 May.
Research Briefing
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.
Debate Pack
There will be a Westminster Hall debate on the taxation of furnished holiday lettings on Wednesday 1 May 2024. The debate will start at 4.00pm and will be led by Peter Aldous MP.
Research Briefing
A briefing paper explaining how council tax is applied to empty properties in England, Scotland and Wales, including the 'empty homes premium'.
Research Briefing
The 2024/25 financial year began on 6 April 2024. The direct tax rates and principal tax allowances for this year were confirmed in the 2024 Spring Budget.
Research Briefing
Child Trust Funds and Junior Isa transferability
Research Briefing
The Finance Bill 2023-24 was introduced on 27 November 2023. It received Royal Assent on 22 February 2024.
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