The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
Key documents: taxation
This note lists a series of key documents on taxation.
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
Spring Budget 2023: A summary
A summary of the announcements in the Spring Budget of 15 March 2023 and an overview of the latest economic forecasts.
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Research Briefing
Banking, investments and credit FAQs
Answers to frequently asked questions relating to banking services, general investments and credit scores
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Research Briefing
Background to Spring Budget 2023
Ahead of the 2023 Spring Budget on 15 March, this briefing looks at the UK’s economic situation, economic forecasts, and the public finances.
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Research Briefing
Mileage Allowance Payments
This briefing discusses the topic of Mileage Allowance Payments (MAPs) and Approved Mileage Allowance Payments (AMAPs) in the UK. It explains how the current rates work, how they have evolved over the years, and any calls for them to be changed.
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Research Briefing
Cryptocurrencies
What cryptocurrencies are, how they work, the benefits and challenges they offer, and how regulators have reacted to them.
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Research Briefing
Research on the increasing cost of living and inflation
House of Commons Library publications on the rising cost of living in the UK, including causes of inflation, the effect on households, and Government support.
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Research Briefing
Rising cost of living in the UK
This briefing covers rising prices including food and energy inflation, Government support, and how the cost of living affects households.
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Research Briefing
The UK’s fiscal targets
Since the 1990s, UK governments have had debt and borrowing targets. Here we look at the UK's fiscal targets and wider policy for managing the public finances.
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Research Briefing
Government policy on freeports
This briefing looks at the UK Government's freeports policy. It also contains information on freeports in Scotland and Wales.
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Research Briefing
The 2019 Loan Charge
In the 2016 Budget the Government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.
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Debate Pack
Debate on VAT on sunscreen products
A Westminster Hall debate on ‘VAT on sunscreen products’ has been scheduled for Thursday 9 February 2023 at 3pm. The debate has been initiated by Amy Callaghan MP.
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Research Briefing
The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
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