Research Briefing
This note looks at the slow progress towards a statutory system of regulation of the pub company - tenant relationship. A second Library note discusses recent developments in this area (SN7074).
Research Briefing
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 18 March 2015, for the tax year 2015/16.
Research Briefing
The National Insurance Contributions Bill 2014-15 would allow for both categories of National Insurance contributions (NICs) which are payable by the self-employed – Class 2 and Class 4 – to be collected through self assessment from April 2016. The Bill would also extend existing tax rules regarding ‘accelerated payments’ and ‘high-risk’ tax promoters to NICs, and introduce a Targeted Anti-Avoidance Rule to prevent the avoidance of NICs by ‘intermediaires’.
Research Briefing
This note looks at the debates over devolving tax powers in the context of the passage of the Scotland Bill, and the introduction of the tax provisions in the 2012 Act.
Research Briefing
This note provides a summary of the 2014 Autumn Statement, including changes to Stamp Duty, and the Office for Budget Responsibility's (OBR) latest economic and fiscal forecasts.
Research Briefing
This note discusses recent debates over the case for taxing land values and proposals for a 'mansions tax' - an annual levy on the most valuable residential properties.
Research Briefing
This is a report on the House of Commons Committee stage of the Small Business, Enterprise and Employment Bill.
Research Briefing
The National Insurance Contributions Bill 2014-15 would allow for both categories of National Insurance contributions (NICs) which are payable by the self-employed – Class 2 and Class 4 – to be collected through self assessment from April 2016. The Bill would also extend existing tax rules regarding ‘accelerated payments’ and ‘high-risk’ tax promoters to NICs, and introduce a Targeted Anti-Avoidance Rule to prevent the avoidance of NICs by intermediaires.
Research Briefing
Self-employed people are eligible for the same contributory benefits and pension as employed earners, with one exception. Self-employed people cannot claim contribution-based Jobseeker’s Allowance (JSA).
Research Briefing
The Small Business, Enterprise and Employment Bill will receive its Second Reading in the House of Commons on 16 July 2014.
Research Briefing
This Bill introduces a new Tax-free Childcare scheme to support eligible parents with childcare costs. Under the scheme, the Government would provide 20 per cent support on costs up to £10,000 per year for each child via an online account. The Government would top up any payments made into the account, capped at a maximum Government contribution of £2,000 a year for each child.
Research Briefing
This note discusses the development of the current structure of bingo duty, before looking at the decision by the Government to cut the rate of bingo duty to 10% in Budget 2014.
Research Briefing
The American economist James Tobin first made the suggestion for a tax on currency transactions to dissuade short term currency speculation in the 1970s. Recently the idea of a more general 'Tobin-like' tax on financial transactions has been discussed, in the wake of the global financial crisis. In January 2013 eleven Member States agreed to pursue the introduction of a Tobin-like tax, as consensus on an EU-wide tax proved impossible. The UK is not one of the participating States. This note looks at these developments, while a second note (SN1346) gives some historical background to the issue.
Research Briefing
This is a report on the House of Commons Committee Stage of the Consumer Rights Bill. It complements Research Paper 14/5 prepared for Commons Second Reading.
Research Briefing
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 19 March 2014.
Total results (page 14 of 26)