Research Briefing
This briefing discusses the topic of Mileage Allowance Payments (MAPs) and Approved Mileage Allowance Payments (AMAPs) in the UK. It explains how the current rates work, how they have evolved over the years, and any calls for them to be changed.
Research Briefing
This paper covers the recent policy history of alcohol taxation up to 2020.
Research Briefing
A summary of the announcements in the Spring Budget of 15 March 2023 and an overview of the latest economic forecasts.
Research Briefing
Ahead of the 2023 Spring Budget on 15 March, this briefing looks at the UK’s economic situation, economic forecasts, and the public finances.
Research Briefing
What cryptocurrencies are, how they work, the benefits and challenges they offer, and how regulators have reacted to them.
Research Briefing
This briefing looks at the UK Government's freeports policy. It also contains information on freeports in Scotland and Wales.
Debate Pack
A Westminster Hall debate on ‘VAT on sunscreen products’ has been scheduled for Thursday 9 February 2023 at 3pm. The debate has been initiated by Amy Callaghan MP.
Research Briefing
A briefing paper on local government taxation, including taxes currently available to UK local authorities and recent debates on alternative local taxes.
Research Briefing
A briefing paper explaining the revaluation of business rates that will come into effect on 1 April 2023, in England, Scotland, Wales and Northern Ireland.
Debate Pack
Following the Autumn Statement 2022 the Finance Bill 2022-23 was published on 22 November 2022.
Debate Pack
A House of Commons debate on ‘Landfill Tax Fraud’ has been scheduled for Thursday 12 January 2023. The debate has been initiated by Mr David Davis MP and Mr Kevan Jones MP.
Research Briefing
This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put.
Research Briefing
To support the self-employed through the coronavirus outbreak the Government introduced the Self-Employment Income Support Scheme (SEISS).
Research Briefing
This briefing note explains the system of referendums on council tax increases in local authorities. It sets out the legislative framework and the thresholds that have been set in previous years.
Debate Pack
A Westminster Hall debate has been scheduled for Tuesday 13 December at 9:30am on Business Rates and Levelling Up. The subject for this debate was determined by the Backbench Business Committee.
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