Research Briefing
Local Government Finance Settlement 2022/23
This Settlement will provide £16.3 billion in funding to English councils. This briefing looks at the changes in local funding and what might happen next.
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Research Briefing
Autumn 2021 Budget: Economic Crime (Anti-Money Laundering) Levy
In the Autumn 2021 Budget the Government announced it would introduce a new levy to raise approximately £100 million per year to help fund anti-money laundering and economic crime reforms.
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Research Briefing
Taxation of banking
This Commons Library briefing looks at the public debate over the tax treatment of the banking sector in the wake of the 2008 financial crisis, before discussing the different approaches taken in successive years by Labour, Coalition and Conservative Governments.
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Debate Pack
Opposition day debates: VAT on household energy bills, and Reducing costs for business
This landing page provides material for two Opposition day debates: the first on VAT on household energy bills, the second on reducing costs for business, to be held on 11 January 2022.
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Research Briefing
Autumn 2021 Budget: Basis period reform
In the Autumn 2021 Budget the Government announced that it would reform income tax 'basis periods' so businesses’ profit or loss for a tax year would be the profit or loss arising in the tax year itself, regardless of its accounting date.
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Research Briefing
Town centre regeneration
The future of town centres and high streets has long been a matter of concern, with the most recent debate in the House of Commons in December 2020. This briefing highlights some of the key trends and discussions.
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Research Briefing
Tax avoidance and tax evasion
In recent years tax avoidance has been the subject of considerable public concern, although there is no statutory definition of what tax avoidance consists of. Tax avoidance is to be distinguished from tax evasion, where someone acts against the law. By contrast tax avoidance is compliant with the law, though aggressive or abusive avoidance, as opposed to simple tax planning, will seek to comply with the letter of the law, but to subvert its purpose.
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Research Briefing
Autumn Budget and Spending Review 2021: A summary
On 27 October, the Chancellor presented the Autumn Budget and Spending Review to Parliament. The Office for Budget Responsibility also published new forecasts for the economy and public finances. This briefing summarises the key announcements.
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Research Briefing
Background to the Autumn Budget and Spending Review 2021
This briefing sets out the background to the Autumn Budget and Spending Review 2021, which will take place on 27 October 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
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Research Briefing
Opposition Day Debate: Effect of Government policy on the finances of working people
On Tuesday 21 September there will be an Opposition Day Debate on the "Effect of Government policy on the finances of working people"
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Research Briefing
Tax Strategy and Government Policy
What principles should shape the tax system? This briefing paper examines what can be learnt from research and policy.
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Research Briefing
Scotland: Public spending and revenue
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.
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Debate Pack
Stamp Duty Land Tax (Temporary Relief) Bill 2019-21
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.
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Research Briefing
Tax Relief for Childcare
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.
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Research Briefing
Air passenger duty: recent debates & reform
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).
Total results (page 9 of 33)