Debate Pack
IR35 Tax Reforms
A Westminster Hall debate on IR35 Tax Reforms was held on Thursday 4 April 2019. The subject for debate was selected by the Backbench Business Committee. The Member leading the debate was Ged Killen MP.
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Debate Pack
Introduction of the 2019 Loan Charge
On Thursday 4 April the House debated a motion relating to the introduction of the 2019 Loan Charge. The subject for the debate had been selected by the Backbench Business Committee.
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Research Briefing
Direct taxes: rates and allowances 2019/20
This paper sets out direct tax rates and principal tax allowances for the 2019/20 tax year, as announced in the 2018 Budget on 29 October 2018. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.
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Debate Pack
Debate on a Motion of Section 5 of the European Communities (Amendment) Act 1993
This landing page gives background to the debate on a motion of section 5 of the European Communities (Amendment) Act 1993, which will take place on 26 March 2019.
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Research Briefing
Tax relief on landlords’ finance costs: s24 of Finance (No.2) Act 2015
This note looks at the way that landlords have been able to offset their finance costs against tax, the changes made to these rules by s24 of Finance (No.2) Act 2015, and the debate there has been over their likely impact. It looks briefly at the introduction from April 2016 of higher rates of stamp duty on the purchase of additional residential properties, as the Government has explicitly linked these two measures as being targeted to help first time buyers.
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Research Briefing
Spring Statement 2019: A summary
A summary of Spring Statement 2019 and the Office for Budget Responsibility's forecasts for the economy and public finances.
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Research Briefing
Spring Statement 2019: The background in 7 charts
Ahead of the Spring Statement on Wednesday (13 March) we examine how the economy and public finances are performing. What’s the current economic situation? GDP growth of 1.4% in 2018 was the slowest since 2012, with growth easing towards the end of the year. Two key factors behind this slowdown were a weaker global economy
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Research Briefing
Spring Statement 2019: Background briefing
This briefing sets out the background to Spring Statement 2019 which will take place on Wednesday 13 March. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
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Debate Pack
2018 Budget & Finance (No.3) Bill 2017-19
The Chancellor Philip Hammond presented the 2018 Budget on 29 October. The Finance (No.3) Bill 2017-19 was published on 7 November, and the Bill's Second Reading was on 12 November. It completed its consideration in the House of Commons on 8 January 2019, and the Finance Act 2019 received Royal Assent on 12 February 2019.
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Research Briefing
People claiming unemployment benefits by constituency, January 2019
This paper provides figures for the number of people claiming unemployment benefits (the “claimant count”) by parliamentary constituency, as well as a summary of the latest labour market statistics for the UK as a whole.
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Debate Pack
Costs and benefits of free childcare
On 19 February 2019, there will be a Westminster Hall debate on the Costs and benefits of free childcare, starting at 9:30am. The debate is sponsored by Darren Jones MP.
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Research Briefing
Air passenger duty: the approach of the Labour Government (2007-2010)
Concerns about the impact of aviation on carbon emissions lead the Labour Government to review air passenger duty (APD) in 2008. A number of changes were made to the structure of the tax from November 2009. This historical note discusses this reform.
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Research Briefing
Air passenger duty: introduction
Air passenger duty (APD) is charged on all passenger flights from UK airports. It was introduced in the November 1993 Budget and came into effect on 1 November 1994. This note discusses the introduction of APD, and the first years of its operation.
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Research Briefing
What if there’s no Brexit deal?
What could happen if the EU and UK negotiators don't agree a withdrawal agreement in time and the UK has to leave the EU on 29 March 2019 without one - and with no framework for future relations either? This paper looks at how such a situation might come about, the constitutional implications for the UK and in some cases for the devolved administrations, and what the impact might be in a range of policy areas.
Total results (page 38 of 96)