Research Briefing
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
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
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
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
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.
Research Briefing
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
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
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
How National Insurance numbers are issued and what to do if someone does not have one or can’t find it.
Research Briefing
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
This note discusses the reforms to corporation tax announced by the Chancellor Rishi Sunak in his Spring 2021 Budget.
Research Briefing
A brief guide to the system of non-domestic rating, better known as ‘business rates’.
Research Briefing
A briefing on reliefs available to ratepayers on business rate bills.
Research Briefing
On 27 October, the Chancellor presented the Autumn Budget and Spending Review to Parliament. The Office for Budget Responsibility also published new forecasts for the economy and public finances. This briefing summarises the key announcements.
Research Briefing
This briefing sets out the background to the Autumn Budget and Spending Review 2021, which will take place on 27 October 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Total results (page 5 of 27)