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  5. Tax
  6. Page 6

Tax

  • Research Briefing

    Opposition Day Debate: Effect of Government policy on the finances of working people

    Tuesday, 21 September, 2021

    On Tuesday 21 September there will be an Opposition Day Debate on the "Effect of Government policy on the finances of working people"

    • Research Briefing
    • Benefits policy
    • Economic situation
    • Energy
    • Rail
    • Tax
    • Work and incomes
  • Research Briefing

    Tax Strategy and Government Policy

    Wednesday, 15 September, 2021

    What principles should shape the tax system? This briefing paper examines what can be learnt from research and policy.

    • Research Briefing
    • Tax
  • Research Briefing

    Scotland: Public spending and revenue

    Tuesday, 14 September, 2021

    Public spending and taxation in Scotland was a hotly debated issue in the run up to the Scottish independence referendum, and has remained so since. A range of statistics exist on the subject: here we look at what these say and how they are measured.

    • Research Briefing
    • Devolution
    • Economic policy
    • Public spending
    • Tax
  • Debate Pack

    Stamp Duty Land Tax (Temporary Relief) Bill 2019-21

    Monday, 13 September, 2021

    The Stamp Duty Land Tax (Temporary Relief) Bill 2019-21 implements a temporary increase in the stamp duty land tax nil rate band, announced by the Government on 8 July 2020. The Bill completed all of its stages in the Commons on 13 July, and this legislation received Royal Assent on 22 July.

    • Debate Pack
    • Housing and planning
    • Tax
  • Research Briefing

    Tax Relief for Childcare

    Thursday, 26 August, 2021

    This note discusses the current, limited, tax relief given for employer-supported childcare, and the case that has been made for wider relief on these costs.

    • Research Briefing
    • Child care
    • Tax
  • Research Briefing

    Air passenger duty: recent debates & reform

    Friday, 20 August, 2021

    This paper looks at the recent debate on taxing aviation, in the context of concerns about the structure of air passenger duty (APD), the rates of tax, earlier reforms to APD in the 2014 Budget, and the current Government's consultation on aviation tax launched in March 2021. The development of APD since its introduction is set out in two other Commons Briefing papers (CBP413 & CBP6426).

    • Research Briefing
    • Aviation
    • Tax
  • Research Briefing

    Taxation in the construction industry

    Friday, 13 August, 2021

    For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform, and recent reforms to tackle VAT fraud in this sector.

    • Research Briefing
    • National Insurance
    • Tax
  • Research Briefing

    Stamp duty land tax on residential property

    Tuesday, 10 August, 2021

    This Commons Library paper discusses the way that sales of residential property are taxed, and a series of reforms that have been introduced to stamp duty land tax in recent years.

    • Research Briefing
    • Home ownership
    • Housing and planning
    • Rented housing
    • Tax
  • Research Briefing

    VAT on sanitary protection

    Monday, 09 August, 2021

    This briefing discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s introduction of a 5% rate from 1 January 2001, which was then the lowest rate then permissible due to EU VAT rules, and, more recently, with the UK's departure from the EU, the current Government’s introduction of a zero rate from 1 January 2021.

    • Research Briefing
    • Tax
  • Research Briefing

    Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Bill 2021-22

    Wednesday, 14 July, 2021

    A briefing paper on the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Bill 2021-22

    • Research Briefing
    • Business
    • Local government
    • Tax
  • Research Briefing

    Corporate tax reform (2010-2020)

    Wednesday, 07 July, 2021

    This note discusses the Coalition Government’s approach to corporate tax reform since 2010, focusing on the reductions made to the main rate, the decision to set a single rate of tax, and the reforms made to tax reliefs for capital investment. It goes on to examine the debate over corporate tax avoidance and the international efforts, led by the OECD, to tackle avoidance by multinationals through ‘Base Erosion and Profit Shifting’ (BEPS). It concludes by providing an update on these issues up to the end of 2020.

    • Research Briefing
    • Tax
  • Debate Pack

    Spring Budget 2021 and Finance (No.2) Bill 2019-21

    Monday, 14 June, 2021

    The Chancellor Rishi Sunak presented the Spring 2021 Budget on 3 March. The Finance (No.2) Bill 2019-21 was published on 11 March, and completed its scrutiny in the House of Commons on 24 May 2021. The Finance Act 2021 received Royal Assent on 10 June 2021.

    • Debate Pack
    • Tax
  • Debate Pack

    Recommendations for the forthcoming Tobacco Control Plan

    Tuesday, 08 June, 2021

    A Westminster Hall debate on 'Recommendations for the forthcoming Tobacco Control Plan' has been scheduled for Thursday 10 June 2021. The debate has been initiated by Mary Kelly Foy MP.

    • Debate Pack
    • Diseases
    • Health services
    • Tax
  • Insight

    Tax strategy and Government policy

    Thursday, 03 June, 2021

    What are the different approaches to taxation that might appear in a tax strategy?

    • Insight
    • Economic policy
    • Government
    • Tax
  • Research Briefing

    Inheritance Tax

    Thursday, 08 April, 2021

    This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.

    • Research Briefing
    • Communities
    • Tax

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