Research Briefing
Finance (No.2) Bill 2022-23
The Finance Bill was published on 23 March 2023. This page looks at how the Bill relates to the Budget, with briefings relating to the main clauses debated by the Commons on 18-19 April 2023.
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Research Briefing
Stamp duty land tax on residential property: government policy up to 2021
This briefing covers the policy history of stamp duty land tax on residential property in the decade since 2010.
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Debate Pack
VAT on audiobooks
A Westminster Hall debate on VAT on audiobooks will take place on Thursday 15 June 2023, from 3:00pm. The debate was selected by the Backbench Business Committee and will be led by Sir Mike Penning MP.
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Debate Pack
Debate on public bodies and VAT
A Westminster Hall debate on ‘public bodies and VAT' has been scheduled for Wednesday 17 May 2023 at 9.30am. The debate has been initiated by George Eustice MP.
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Research Briefing
Stamp Duty Land Tax (Temporary Relief) Act 2023
The Stamp Duty Land Tax (Temporary Relief) Act 2023 received Royal Assent on 8 February 2023. The Act reduces the amount of SDLT paid by many house buyers up to 31 March 2025.
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Research Briefing
Research on the increasing cost of living and inflation
House of Commons Library publications on the rising cost of living in the UK, including causes of inflation, the effect on households, and Government support.
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Research Briefing
Inheritance Tax : a basic guide
This Commons Library briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
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Research Briefing
Income tax allowances for married couples
This briefing discusses the two income tax allowances that married couples and civil partners may be entitled to claim.
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Research Briefing
Finance (No.2) Bill 2022-23: Taxation of new social security benefits
Clause 27 of the Finance (No.2) Bill 2022-23 would allow the Government to confirm whether new benefits are liable to income tax via secondary legislation.
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Research Briefing
Mileage Allowance Payments
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.
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Research Briefing
Alcohol taxation: government policy up to 2020
This paper covers the recent policy history of alcohol taxation up to 2020.
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Research Briefing
Spring Budget 2023: A summary
A summary of the announcements in the Spring Budget of 15 March 2023 and an overview of the latest economic forecasts.
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Research Briefing
Background to Spring Budget 2023
Ahead of the 2023 Spring Budget on 15 March, this briefing looks at the UK’s economic situation, economic forecasts, and the public finances.
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Research Briefing
Cryptocurrencies
What cryptocurrencies are, how they work, the benefits and challenges they offer, and how regulators have reacted to them.
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Research Briefing
Government policy on freeports
This briefing looks at the UK Government's freeports policy. It also contains information on freeports in Scotland and Wales.
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