Research Briefing
Direct taxes: rates and allowances 2022/23
This briefing sets out direct tax rates and principal tax allowances for the 2022/23 tax year.
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Research Briefing
Health and Social Care Levy Act 2021
The Health and Social Care Levy Act 2021 received Royal Assent on 20 October 2021.
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Debate Pack
Spending of the Department for Work and Pensions on the cost of living measures
An Estimates Day debate on the spending of the Department for Work and Pensions on the cost of living measures will take place in the House of Commons Chamber on Tuesday 5 July 2022.
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Debate Pack
Spending of the Department for Work and Pensions on the cost of living measures
An Estimates Day debate on the spending of the Department for Work and Pensions on the cost of living measures will take place in the House of Commons Chamber on Tuesday 5 July 2022.
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Debate Pack
National Insurance Contributions (Increase of Thresholds) Bill 2021-22
The National Insurance Contributions (Increase of Thresholds) Bill [Bill 292 of 2021-22] was introduced on 24 March 2022, and had its second reading on this day.
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Research Briefing
National Insurance Contributions Bill 2021-22
The National Insurance Contributions Bill 2021-22 [Bill 10 of 2021-22] was introduced on 12 May 2021. The Bill had its second reading on 14 June 2021.
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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
Personal service companies & IR35
The 'IR35' rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains unpopular among freelancers who use this corporate form to provide services. This note looks at debates as to the effectiveness of these rules and wider concerns about the use of employment intermediaries to avoid tax, before discussing recent developments as to their application in the public and private sector.
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Debate Pack
Debate on e-petitions relating to financial rewards for government workers and keyworkers
Westminster Hall debate on e-petitions relating to financial rewards for government workers and keyworkers
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Research Briefing
The Chancellor’s summer economic update: Background briefing
The Chancellor will make a statement to the House on Wednesday 8 July. He will outline plans to support the economy. The Chancellor’s statement is being labelled as a ‘summer economic update’.
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Research Briefing
Coronavirus Bill: Overview
The Coronavirus Bill (Bill 122 of 2019-21) was introduced to the House of Commons on 19 March 2020. The Bill is part of the Government's response to the Covid-19 pandemic and is intended to enable the Government to respond to an emergency situation and manage the effects of a pandemic.
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Research Briefing
Coronavirus Bill: Statutory Sick Pay & National Insurance Contributions
This Commons Library briefing paper provides information the provisions relating to statutory sick pay and National Insurance Contributions in the Coronavirus Bill, which was introduced in the House of Commons on 19 March 2020 (Bill 122).
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Research Briefing
Self-employment in the construction industry
This note gives some background to the question of employment status and the difficulties it has caused in the construction sector, before discussing initiatives by both the Labour Government in 2009 and the Coalition Government in 2014, and more recent debates as to the possibility of a longer-term solution to this issue.
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Research Briefing
National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill 2017-19
The National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, Bill 381 of 2017-19, was presented on 25 April 2018.
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Research Briefing
Taxation of termination payments
In the 2017 Budget the Government confirmed that it would introduce legislation to amend the tax treatment of termination payments. Provision to this effect is made by s5 of the Finance (No.2) Act 2017. This note discusses the background to this reform.
Total results (page 2 of 4)