Research Briefing
In the 2012 Budget the Government announced proposals to introduce a new scheme, to be introduced from April 2013, to allow charities to claim additional payments on small donations - equivalent to the way they may claim tax relief on donations made under Gift Aid. This note gives some background to the scheme and the changes that have been made to it since it was introduced.
Research Briefing
A briefing on the provisional Local Government Finance Settlement for 2019-20 for England.
Debate Pack
A Westminster Hall debate on Support for fathers in early parenthood is scheduled for 30 January 2019. The Member initiating the debate is Tracey Crouch MP.
Research Briefing
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.
Research Briefing
All Member States have limited discretion in setting VAT rates under EU VAT law. This note discusses the development of European law in this area, and the implications this has for the UK setting its own VAT rates.
Research Briefing
Since the introduction of independent taxation in 1990, all individuals have been assessed for tax as separate persons, entitled to their own personal tax allowance, to set against their liability to income tax. This note looks at the debate there has been about allowing partners to transfer their allowance to their spouse, so that the tax system might 'recognise' marriage.
Research Briefing
This paper looks at the way in which the self-employed are treated for the purposes of National Insurance, in the context of proposals made in the 2015 Budget to scrap Class 2 National Insurance contributions (NICs), and proposals in the Spring 2017 Budget to increase the rate of Class 4 NICs. In the latter case, the Government cancelled its plans a few days after the Budget, and in the former case announced in September 2018 that it would not proceed with the abolition of Class 2 NICs during this Parliament.
Research Briefing
Air passenger duty (APD) is charged on all passenger flights from UK airports. Some regional airports have campaigned for lower rates of tax being charged on flights from the regions.
Research Briefing
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.
Debate Pack
This pack has been produced ahead of the general debate on Tuesday 11 December 2018 on fuel poverty. It covers fuel poverty statistics and policy for the regions of the UK.
Debate Pack
There will be a general debate on State aid, public ownership and workers rights after the UK leaves the EU, held in Westminster Hall on Tuesday 11 December at 2.30. The debate has been sponsored by Laura Smith MP.
Research Briefing
This note discusses the Coalition Government's policy over 2010-15 to increase the basic personal allowance each year, with the aim that the allowance should reach £10,000 by 2015, before looking at the current Government's approach to increasing both the personal allowance and the higher rate threshold - the point at which individuals start to pay the 40% top rate of tax.
Research Briefing
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.
Debate Pack
There will be a debate entitled "Holiday hunger schemes". This will be led by Ruth Smeeth MP and will take place in Westminster Hall on Tuesday 6th November, starting at 2.30pm.
Research Briefing
This briefing discusses some of the consequences, for employment tribunals, of the Supreme Court's decision in R (Unison) v Lord Chancellor
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