Research Briefing
The Chancellor will make a statement to the House on Wednesday 8 July. He will outline plans to support the economy. The Chancellor’s statement is being labelled as a ‘summer economic update’.
Research Briefing
The so-called level playing field - rules on competition, state aid, taxation, labour and environmental standards, and climate change - are one of the main causes of disagreement between the UK and EU in the negotiations on their future partnership. This paper explains the commitments that both parties are proposing in these areas in order to come to a deal.
Research Briefing
This paper provides an update on the first three rounds of negotiations on the future UK-EU relationship and analysis of the draft new partnership treaty tabled by the EU in March 2020
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
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
In the 2020 Budget the Government stated that it would introduce legislation to apply a zero rate of VAT to e-publications from 1 December 2020, but subsequently announced the zero rate would apply from 1 May.
Research Briefing
This note discusses the introduction in 2007 of the 'Managed Service Companies' (MSCs) legislation, which sought to prevent the exploitation of this corporate form for tax avoidance.
Research Briefing
This paper sets out direct tax rates and principal tax allowances for the 2020/21 tax year, as announced in the 2020 Budget on 11 March 2020. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.
Research Briefing
What economic support have governments given to businesses and individuals to tackle the impact of the coronavirus? This paper looks at the policies put in place by the EU, governments in Europe, the US and other developed countries.
Research Briefing
The Coronavirus Bill (Bill 122 of 2019-21) was introduced to the House of Commons on 19 March 2020. The Bill is part of the Government's response to the Covid-19 pandemic and is intended to enable the Government to respond to an emergency situation and manage the effects of a pandemic.
Research Briefing
This Commons Library briefing paper provides information the provisions relating to statutory sick pay and National Insurance Contributions in the Coronavirus Bill, which was introduced in the House of Commons on 19 March 2020 (Bill 122).
Research Briefing
Spring Budget 2020 was presented by the Chancellor of the Exchequer to Parliament on 11 March. Once the Chancellor sat down the Office for Budget Responsibility (OBR) published updated forecasts in its Economic and fiscal outlook.
Insight
The Conservative manifesto set out rules for the public finances. Will the Chancellor stick to them?
Insight
Any Chancellor faces challenges in crafting tax changes – not least because they need to encourage people to pay them and ensure they can be collected.
Research Briefing
This briefing sets out the background to Spring Budget 2020 which will take place on 11 March 2020. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
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