Research Briefing
Pension tax relief: The annual allowance and lifetime allowance
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
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Research Briefing
Pensions tax
Pensions contributions are generally tax-free but when pensions are paid out they are subject to certain taxes. However, there are forms of pension tax relief.
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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
Budget 2025: Employee Ownership Trusts
In the 2025 Budget the government announced that it would amend the tax treatment of the sale of shares to the trustees of Employee Ownership Trusts (EOTs).
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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
Government support for the cost of heating oil
This briefing provides information on heating oil, recent events that have caused heating oil prices to increase, and government support for those facing increased costs.
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Constituency casework,Research Briefing
Should I be paying council tax on…?
Some common questions on whether a constituent is liable for council tax.
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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
The UK’s fiscal targets
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
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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
2026 spring forecast: A summary
New forecasts for the economy and public finances were published, on 3 March. The Chancellor responded to the forecasts in a statement to the House of Commons.
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Data dashboards,Research Briefing
Constituency data: Businesses and industries
Use the interactive dashboard to explore constituency-level data on businesses and jobs by industry.
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Data dashboards,Research Briefing
Constituency data: Apprenticeships
Use the interactive dashboard to find constituency-level data on apprenticeships.
Total results (page 7 of 96)