Skip to main content
Visit the UK Parliament website
House of Commons Library
  • Home
  • Research
  • Resources
  • Training and events
  • About
  • Subscribe
  • Search
  1. UK Parliament
  2. House of Commons Library
  3. Economy and business
  4. Work and incomes
  5. Tax
  6. Page 7

Tax

  • Research Briefing

    Tax avoidance: a General Anti-Abuse Rule

    Wednesday, 07 April, 2021

    UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.

    • Research Briefing
    • Tax
  • Research Briefing

    Direct taxes: rates and allowances 2021/22

    Tuesday, 06 April, 2021

    This paper sets out direct tax rates and principal tax allowances for the 2021/22 tax year, as confirmed in the 2021 Budget on 3 March 2021. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.

    • Research Briefing
    • Tax
  • Insight

    Budget 2021: Additional business rate reliefs in England

    Monday, 29 March, 2021

    A further round of business rate reliefs and cash grants for businesses in England was announced in the March 2021 Budget.

    • Insight
    • Business
    • Government
    • Tax
    • Covid-19
  • Research Briefing

    Personal service companies & IR35

    Wednesday, 10 March, 2021

    The 'IR35' rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains unpopular among freelancers who use this corporate form to provide services. This note looks at debates as to the effectiveness of these rules and wider concerns about the use of employment intermediaries to avoid tax, before discussing recent developments as to their application in the public and private sector.

    • Research Briefing
    • National Insurance
    • Tax
  • Research Briefing

    Spring Budget 2021: A summary

    Wednesday, 03 March, 2021

    On 3 March, the Chancellor presented his Spring Budget 2021, and the Office for Budget Responsibility (OBR) published its latest forecasts.

    • Research Briefing
    • Economic policy
    • Economic situation
    • Public spending
    • Tax
  • Research Briefing

    Passenger purchases of alcohol and tobacco

    Tuesday, 02 March, 2021

    This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, which have been amended as a consequence of the UK's exit from the EU Single Market from 1 January 2021.

    • Research Briefing
    • Tax
  • Research Briefing

    Spring Budget 2021: Background briefing

    Thursday, 25 February, 2021

    Spring Budget 2021 which will take place on 3 March 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.

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

    Council tax increases 2021-22

    Friday, 22 January, 2021

    A briefing note on rises in council tax for 2021-22, for the Opposition Day debate scheduled for Monday 25 January 2021

    • Debate Pack
    • Local government
    • Tax
  • Research Briefing

    Joint Committee decisions on the Northern Ireland Protocol

    Wednesday, 23 December, 2020

    This paper looks at decisions made by the EU-UK Joint Committee established as part of the Withdrawal Agreement, to update and supplement the Northern Ireland Protocol.

    • Research Briefing
    • Animals
    • Business
    • Environment
    • EU institutions
    • EU law and treaties
    • Europe
    • Farming and fishing
    • International law
    • International trade
    • Tax
    • The EU
    • Brexit
  • Debate Pack

    Taxation (Post-Transition Period) Bill 2019-21

    Friday, 18 December, 2020

    The Taxation (Post-Transition Period) Bill 2019-21 was presented on 8 December 2020, and the Bill received its Second Reading on 9 December 2020.

    • Debate Pack
    • EU institutions
    • EU law and treaties
    • International trade
    • Tax
    • Brexit
  • Debate Pack

    Debate on e-petitions relating to financial rewards for government workers and keyworkers

    Wednesday, 09 December, 2020

    Westminster Hall debate on e-petitions relating to financial rewards for government workers and keyworkers

    • Debate Pack
    • National Insurance
    • Tax
    • Work and incomes
  • Research Briefing

    Background to the Taxation (Post-Transition Period) Bill 2019-21

    Tuesday, 08 December, 2020

    This briefing has been prepared as background to the Second Reading of the Taxation (Post-Transition Period) Bill 2019-21 on 9 December 2020.

    • Research Briefing
    • Economy
    • EU institutions
    • EU law and treaties
    • Europe
    • Farming and fishing
    • International trade
    • Tax
    • Brexit
  • Research Briefing

    Cycling, walking and mobility: FAQs for 2020

    Wednesday, 18 November, 2020

    This paper covers some of the most frequently asked questions on cycling, walking and micro-mobility policy of interest to MPs and their staff.

    • Research Briefing
    • Tax
    • Transport
  • Research Briefing

    Non-Domestic Rating (Lists) (No.2) Bill 2019-21

    Thursday, 17 September, 2020

    A briefing on the Non-Domestic Rating (Lists) (No.2) Bill 2019-21

    • Research Briefing
    • Local government
    • Tax
  • Research Briefing

    Capital gains tax : recent developments

    Tuesday, 08 September, 2020

    This note looks at the recent debate about the structure of capital gains tax, the Coalition Government’s reforms in the 2010 Budget, and the current Government’s approach to the tax.

    • Research Briefing
    • Tax

Total results (page 7 of 27)

  • Page 1 of 27 1
  • Page 2 of 27 2
  • Page … of 27 …
  • Page 4 of 27 4
  • Page 5 of 27 5
  • Page 6 of 27 6
  • Page 7 of 27 7
  • Page 8 of 27 8
  • Page 9 of 27 9
  • Page 10 of 27 10
  • Page … of 27 …
  • Page 26 of 27 26
  • Page 27 of 27 27

Quick Links

  • About
  • Work with us
  • Editorial policy
  • Feedback and complaints

By Topic

  • Research for Commons business
  • Brexit and the EU
  • Coronavirus
  • Economy, business and transport
  • Home affairs
  • Parliament and elections
  • Science, environment and technology
  • Social policy
  • World affairs
  • Full topic list

By Type

  • Research Briefings
  • Debate Packs
  • Insights
  • Data
  • Constituency casework
  • Research archive

Mailing List

Subscribe to receive email alerts every time we publish new research about the topics you’re interested in.

Subscribe

Follow us:

  • Twitter

© House of Commons 2023. Re-use our content freely and flexibly with only a few conditions under the Open Parliament Licence.

Privacy notice | Cookie policy | Cookie settings | Accessibility statement