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Research Briefing
Taxation of charities
A number of changes were introduced from April 2000 in charity taxation “to encourage more individuals and businesses to give more, and to make the taxation system simpler for donors and charities to use” (Cm 4479 November 1999 p 90). These measures grew out of a consultation exercise on charity taxation launched at the time of the July 1997 Budget, followed by the Treasury’s publication of Review of Charity Taxation: a consultation document in March 1999. This paper provides a summary of the tax reliefs charities now enjoy, and some background to the 1997 review.
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Research Briefing
Direct taxes: rates and allowances 2001-02
This paper sets out the main changes to direct tax rates and allowances announced in the Budget of 7 March 2001.
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Research Briefing
Social Security Contributions (Share Options) Bill (Bill 8 2000/01)
The Social Security Contributions (Share Options) Bill (Bill 8 of 2000/01). House of Commons Library Research Paper 01/07.
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Research Briefing
Tax Law Rewrite – the Capital Allowances Bill (Bill 10 of 2000/01)
Tax Law Rewrite: the Capital Allowances Bill (Bill 10 of 2000/01). House of Commons Library Research Paper 01/04.
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Research Briefing
Gaming: regulation and taxation of casinos
Gaming: regulation and taxation of casinos. House of Commons Library Research Paper 00/57.
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Research Briefing
Direct taxes: rates and allowances 2000-01
Direct taxes: rates and allowances 2000-01. House of Commons Library Research Paper 00/38
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Research Briefing
The National Lottery
This paper outlines how money raised from National Lottery ticket sales is distributed between prize money, good causes, Camelot and the Government.
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Research Briefing
Social sec. war pension and National Insurance provisions in the Child Support Pensions and Social Security Bill (Bill 9 1999/2000)
Social security, war pension and National Insurance provisions in the Child Support Pensions and Social Security Bill (Bill 9 of 1999/2000). House of Commons Library Research Paper 99/108.
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Research Briefing
The Climate Change Levy
The Climate Change Levy. House of Commons Library Research Paper 99/93
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Research Briefing
Duty Free Shopping
Duty free shopping. House of Commons Library Research Paper 99/74.
Total results (page 24 of 26)