Research Briefing
VAT on children’s clothes
Young children's clothes and footwear are charged a zero rate of VAT. This note discusses the scope of the zero rate and the case that has been made for extending it.
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Research Briefing
VAT on postal services
At present public postal services are exempt from VAT, though the European Commission has argued that this hinders competition in postal services across the EU. This note looks at the prospects for reform.
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Research Briefing
Direct taxes: rates and allowances 2013/14
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 20 March 2013. It lists the principal personal allowances which will be available against income tax in the tax year 2013/14, and it outlines the conditions necessary for eligibility for these allowances.
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Research Briefing
Background to the 2013 Budget
This note sets out the economic and public finance background to the 2013 Budget.
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Research Briefing
Income tax : the 10p starting rate
In his 2007 Budget the then Chancellor Gordon Brown announced a series of changes to personal tax to take effect from 6 April 2008, including two major changes to income tax rates: the withdrawal of the 10% starting rate and a cut in the basic rate from 22% to 20%. Initially it was estimated that although 21 million households would be better off or no worse off as a result of these reforms, 5.3 million households would pay more in tax. This note looks at the reaction there was to this reform, and the Labour Government's approach after the 2007 Budget to compensate lower-income households who had lost out.
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Research Briefing
Groceries Code Adjudicator Bill [HL] : Committee Stage Report
This Bill creates the office of the Groceries Code Adjudicator, whose role is to enforce and oversee the Groceries Code – a code of practice that regulates the relationship between large retailers and their suppliers
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Research Briefing
Small Charitable Donations Bill : Committee Stage Report
The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS).
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Research Briefing
EU Savings Directive : recent developments
In July 2005 legislation to tackle tax evasion on savings income held in one State for individuals resident in another - the EU Savings Directive (Council Directive 2003/48/EC). There have been concerns that the Directive is not as effective as initially hoped. This note looks at recent debates on amending it.
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Research Briefing
EU Savings Directive : background history
This note discusses the background to the adoption of the EU Savings Directive - which seeks to prevent tax evasion on savings income paid from accounts in one Member State to individuals resident in another. The Directive took effect in July 2005. A second note looks at recent discussions as to its reform (SN03273).
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Research Briefing
Enterprise and Regulatory Reform Bill: Committee Stage Report
This is a report on the Public Bill Committee Stage of the Enterprise and Regulatory Reform Bill. It is designed to complement the Research Paper Enterprise and Regulatory Reform Bill (RP 12/33), which covers in more detail the background to the Bill
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Research Briefing
Small Charitable Donations Bill
The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced at Budget 2011.
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Research Briefing
Groceries Code Adjudicator Bill [HL]
The Bill creates a new office – the Groceries Code Adjudicator – to enforce and oversee the Groceries Code – a code of practice that regulates the relationship between large retailers and their suppliers.
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Research Briefing
Supermarkets : competition inquiries into the groceries market
This note looks at long-running concerns about the dominance of the four major supermarkets in the UK groceries market - and the two inquiries undertaken by the competition authorities in the last decade.
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Research Briefing
VAT on historic building repairs
This note sets out the VAT treatment of construction work and the UK's discretion in setting VAT rates with respect to European VAT law, before discussing the debate there has been on cutting VAT on historic building repair and recent proposals to withdraw the zero rate that applies to alteration work on listed buildings.
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Research Briefing
Enterprise and Regulatory Reform Bill
The Enterprise and Regulatory Reform Bill introduces reforms in a number of areas.
Total results (page 16 of 26)