Research Briefing
Business rates
A brief guide to the system of non-domestic rating, better known as ‘business rates’.
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Research Briefing
Reviewing and reforming local government finance
A briefing paper explaining local government finance reform in the late 2010s and early 2020s.
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Research Briefing
Employment status
This briefing provides an overview of the legal concept of employment status and reviews and proposals for reform of the law in this area
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Research Briefing
Rising cost of living in the UK
This briefing covers rising prices including food and energy inflation, Government support, and how the cost of living affects households.
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Research Briefing
National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023-24
The National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023 [Bill 174 of 2023-24] was introduced on 7 March 2024.
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Insight
An introduction to the UK tax gap
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.
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Research Briefing
Corporate tax reform
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.
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Research Briefing
Budget 2024 and Finance (No. 2) Act 2024
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.
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Debate Pack
Taxation of furnished holiday lettings
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.
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Research Briefing
Council tax: empty properties
A briefing paper explaining how council tax is applied to empty properties in England, Scotland and Wales, including the 'empty homes premium'.
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Research Briefing
Direct taxes: rates and allowances for 2024/25
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.
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Research Briefing
Child Trust Funds & Junior ISA transferability
Child Trust Funds and Junior Isa transferability
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Research Briefing
Autumn Statement 2023 and Finance Bill 2023-24
The Finance Bill 2023-24 was introduced on 27 November 2023. It received Royal Assent on 22 February 2024.
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Research Briefing
Spring Budget 2024: Reaction
This page provides links to analysis of the 2024 Spring Budget from selected think tanks, business groups, political parties and other organisations.
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Research Briefing
Spring Budget 2024: A summary
A summary of the announcements in the 2024 Spring Budget and an overview of the latest economic forecasts.
Total results (page 4 of 33)