Debate Pack
The Government’s Levelling Up Agenda
There will be a Westminster Hall debate on the Government’s Levelling Up Agenda at 4:30pm on Wednesday 15th September 2021.
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Research Briefing
Tax Relief for Childcare
This note discusses the current, limited, tax relief given for employer-supported childcare, and the case that has been made for wider relief on these costs.
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Research Briefing
Air passenger duty: recent debates & reform
This paper looks at the recent debate on taxing aviation, in the context of concerns about the structure of air passenger duty (APD), the rates of tax, earlier reforms to APD in the 2014 Budget, and the current Government's consultation on aviation tax launched in March 2021. The development of APD since its introduction is set out in two other Commons Briefing papers (CBP413 & CBP6426).
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Research Briefing
Coronavirus: Returning to work
This paper provides an overview of the rules on Covid-19 and returning to the workplace. It discusses the lifting of lockdown legislation, employer's health and safety obligations, hybrid working and circumstances when workers can refuse to go to work.
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Research Briefing
Taxation in the construction industry
For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform, and recent reforms to tackle VAT fraud in this sector.
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Research Briefing
VAT on sanitary protection
This briefing discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s introduction of a 5% rate from 1 January 2001, which was then the lowest rate then permissible due to EU VAT rules, and, more recently, with the UK's departure from the EU, the current Government’s introduction of a zero rate from 1 January 2021.
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Research Briefing
Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Bill 2021-22
A briefing paper on the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Bill 2021-22
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Research Briefing
Corporate tax reform (2010-2020)
This note discusses the Coalition Government’s approach to corporate tax reform since 2010, focusing on the reductions made to the main rate, the decision to set a single rate of tax, and the reforms made to tax reliefs for capital investment. It goes on to examine the debate over corporate tax avoidance and the international efforts, led by the OECD, to tackle avoidance by multinationals through ‘Base Erosion and Profit Shifting’ (BEPS). It concludes by providing an update on these issues up to the end of 2020.
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Debate Pack
Eligibility for Government support during the covid-19 outbreak
On 7 July 2021 at 4.50 pm there will be a Westminster Hall Debate on Eligibility for Government support during the covid-19 outbreak. This debate will be led by Owen Thompson MP.
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Research Briefing
Coronavirus: Impact on household savings and debt
This briefing paper provides official statistics on household savings and debt since the beginning of the coronavirus pandemic, and discusses the groups which are more likely than average to have experienced an increase in household debt. It also compares the impact of coronavirus with the 2008/09 financial crisis.
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Research Briefing
Domestic abuse: Support for victims and survivors
This paper explains the support available for victims and survivors of domestic abuse. This includes support from housing and social security agencies, and specialist domestic abuse support services such as Independent Domestic Violence Advisers (IDVAs) and refuges.
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Debate Pack
The beauty and wellbeing sector workforce
There will be a Westminster Hall debate on "The Beauty and wellbeing sector workforce" on Wednesday 23 June at 9:25am
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Debate Pack
Spring Budget 2021 and Finance (No.2) Bill 2019-21
The Chancellor Rishi Sunak presented the Spring 2021 Budget on 3 March. The Finance (No.2) Bill 2019-21 was published on 11 March, and completed its scrutiny in the House of Commons on 24 May 2021. The Finance Act 2021 received Royal Assent on 10 June 2021.
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Research Briefing
EU Settlement Scheme application deadline
This briefing is for members and their staff dealing with constituency casework related to the EU Settlement Scheme deadline.
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Debate Pack
Recommendations for the forthcoming Tobacco Control Plan
A Westminster Hall debate on 'Recommendations for the forthcoming Tobacco Control Plan' has been scheduled for Thursday 10 June 2021. The debate has been initiated by Mary Kelly Foy MP.
Total results (page 26 of 96)