Research Briefing
Inheritance tax: Current policy and debates
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
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Research Briefing
Budget 2025: income tax rates on income from property, savings and dividends
In the 2025 Budget the government announced new separate tax rates on income from property, and an increase in tax rates on both savings income and dividend income.
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Research Briefing
Direct taxes: Rates and allowances for 2026/27
The new tax year started on 6 April 2026. Direct taxes’ rates and allowances were confirmed in the 2025 Budget. These are taxes paid directly by the taxpayer to the government.
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Research Briefing
Fiscal drag: An explainer
Several tax thresholds have not been increased since 2022. This briefing looks at fiscal drag in the context of taxation in the UK, with a specific focus on income tax thresholds.
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Research Briefing
Access to cash and banking services
In recent years the use of cash and bank branches has fallen, but initiatives aim to maintain access to cash and in person banking services
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Research Briefing
Making Tax Digital: Developments since 2020
The government will implement Making Tax Digital for income tax in April 2026 for the self-employed and landlords with qualifying income above £50,000.
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Research Briefing
Budget 2025 and Finance (No. 2) Bill 2024-26
The Chancellor presented the 2025 Budget on 26 November. The Finance Bill would enact several tax measures announced in the Budget. The bill's remaining stages will take place on 11 March 2026.
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Research Briefing
Alcohol duty: Current policy and developments
The alcohol duty system was reformed in August 2023. Most recently, the government has announced it would increase duty rates in line with inflation from 1 February 2026.
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Insight
What is the Budget?
On 26 November 2025 the Chancellor will present plans for the economy, including taxation and spending, in the Budget. What happens during and after the Budget?
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Debate Pack
Impact of employment rights on businesses
There will be a Westminster Hall debate on the impact of employment rights on businesses at 4:30pm on 16 September 2025. The debate will be opened by Lincoln Jopp MP.
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Research Briefing
Pension Schemes Bill 2024-25
The Pension Schemes Bill 2024-25 is a government bill introduced on 5 June 2025. This briefing sets out the background, effect and commentary on the Pension Schemes Bill 2024-25, listed for second reading on Monday 7 July 2025.
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Debate Pack
Government support for the hospitality sector
There will be a Westminster Hall debate on Government support for the hospitality sector on Tuesday 1 July at 2:30pm. The debate will be led by Mike Wood MP.
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Research Briefing
Direct taxes: Rates and allowances for 2025/26
The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.
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Research Briefing
National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25: Progress of the Bill (Lords stages)
The House of Lords agreed to several amendments to the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25. The consideration of the Lords' amendments in the Commons is scheduled to take place on 19 March.
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Research Briefing
Autumn Budget 2024 and Finance Bill 2024-25: Progress of the Bill
The Budget was delivered by Chancellor Rachel Reeves on 30 October 2024. The Finance Bill 2024-25 received its second reading on 27 November.
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