The 2012 Alcohol Strategy for England
A Westminster Hall debate has been scheduled for Wednesday 18 January on the Government’s Alcohol Strategy (2012). The debate will be opened by Dan Carden MP.
Autumn Statement 2022 and Finance Bill 2022-23
Following the Autumn Statement 2022 the Finance Bill 2022-23 was published on 22 November 2022.
Landfill Tax fraud: Backbench Business Debate
A House of Commons debate on ‘Landfill Tax Fraud’ has been scheduled for Thursday 12 January 2023. The debate has been initiated by Mr David Davis MP and Mr Kevan Jones MP.
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Research Briefing
National Insurance numbers (NINOs)
This note discusses the process by which National Insurance numbers (NINOs) are allocated and the uses to which they are put.
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Research Briefing
Income tax allowances for married couples
In general married couples are taxed as individuals, though a minority of older couples & civil partners may still claim a 'married couple's allowance'. Since 6 April 2015 individuals have been entitled to transfer part of their personal tax allowance to their spouse or civil partner, if neither they nor their partner are higher rate taxpayers.
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Research Briefing
Coronavirus: Self-Employment Income Support Scheme
To support the self-employed through the coronavirus outbreak the Government introduced the Self-Employment Income Support Scheme (SEISS).
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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
Stamp Duty Land Tax (Reduction) Bill 2022-23
The Stamp Duty Land Tax (Reduction) Bill 2022-23 is scheduled for all remaining stages on 10 January 2023. The Bill would reduce the amount of SDLT paid by many house buyers up to 31 March 2025.
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Research Briefing
Financial Services and Markets Bill 2022-23
Background to and discussion of the Bill, which would implement changes to the regulation of financial services arising from the UK's departure from the EU.
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Research Briefing
Autumn Statement 2022: Vehicle Excise Duty
This briefing looks at the proposal to introduce Vehicle Excise Duty on electric vehicles from 1 April 2025, included in the Finance Bill 2022-23
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Debate Pack
Stamp Duty Land Tax (Reduction) Bill 2022-23
The Government introduced the Stamp Duty Land Tax (Reduction) Bill on 24 October 2022.This briefing explains the main changes to stamp duty land tax and how they will be implemented.
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Research Briefing
Taxation of North Sea oil and gas
This Library briefing gives an overview of how the profits from North Sea oil and gas production are taxed, and how the fiscal regime has been reformed in recent years.
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Research Briefing
Spring Budget 2021: personal allowance and higher rate threshold
In the 2021 Budget the then Chancellor Rishi Sunak announced that the income tax personal allowance and the higher rate threshold would be frozen for four years from 2022/23 to 2025/26.
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Research Briefing
Fiscal drag: An explainer
This briefing looks at fiscal drag in the context of taxation in the UK, focusing on income tax and National Insurance Contributions (NICs) rates being frozen.
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Total results (page 1 of 20)