Research Briefing
National Insurance Contributions (Reduction in Rates) Bill 2023-24
The National Insurance Contributions (Reduction in Rates) Bill [Bill 12 of 2023-24] was introduced on 23 November 2023.
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Research Briefing
Business rates: Reliefs and grants
Reliefs available to ratepayers on business rate bills in England
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Debate Pack
Public registers of beneficial ownership in the Overseas Territories and Crown Dependencies
A debate on the implementation of public registers of beneficial ownership in the UK’s Overseas Territories and Crown Dependencies will take place on Thursday 7 December 2023, in the House of Commons Chamber. The debate has been scheduled by the Backbench Business Committee and will be led by Dame Margaret Hodge MP
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Research Briefing
Autumn Statement 2023: A summary
A summary of the announcements in the 2023 Autumn Statement and an overview of the latest economic forecasts.
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Research Briefing
Autumn Statement 2023: Background briefing
Ahead of the 2023 Autumn Statement on 22 November, this briefing looks at the UK’s economic situation, economic forecasts and the public finances.
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Debate Pack
Tax-free shopping for international visitors
A debate on tax-free shopping for international visitors is to be held in Westminster Hall on 7 September 2023 at 3pm. The subject has been chosen by the Backbench Business Committee, and the debate was requested by Sir Geoffrey Clifton-Brown. The debate will last 90 minutes.
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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
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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