Tax Archives

Research Briefing

Personal service companies & IR35

Wednesday, 10 March, 2021

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.
Research Briefing

Spring Budget 2021: A summary

Wednesday, 03 March, 2021

On 3 March, the Chancellor presented his Spring Budget 2021, and the Office for Budget Responsibility (OBR) published its latest forecasts.
Research Briefing

Passenger purchases of alcohol and tobacco

Tuesday, 02 March, 2021

This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, which have been amended as a consequence of the UK's exit from the EU Single Market from 1 January 2021.
- Research Briefing
- Tax
Research Briefing

Spring Budget 2021: Background briefing

Thursday, 25 February, 2021

Spring Budget 2021 which will take place on 3 March 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Debate Pack

Council tax increases 2021-22

Friday, 22 January, 2021

A briefing note on rises in council tax for 2021-22, for the Opposition Day debate scheduled for Monday 25 January 2021
Research Briefing

Joint Committee decisions on the Northern Ireland Protocol

Wednesday, 23 December, 2020

This paper looks at decisions made by the EU-UK Joint Committee established as part of the Withdrawal Agreement, to update and supplement the Northern Ireland Protocol.
Debate Pack

Taxation (Post-Transition Period) Bill 2019-21

Friday, 18 December, 2020

The Taxation (Post-Transition Period) Bill 2019-21 was presented on 8 December 2020, and the Bill received its Second Reading on 9 December 2020.
Debate Pack

Debate on e-petitions relating to financial rewards for government workers and keyworkers

Wednesday, 09 December, 2020

Westminster Hall debate on e-petitions relating to financial rewards for government workers and keyworkers
Research Briefing

Background to the Taxation (Post-Transition Period) Bill 2019-21

Tuesday, 08 December, 2020

This briefing has been prepared as background to the Second Reading of the Taxation (Post-Transition Period) Bill 2019-21 on 9 December 2020.
Research Briefing

Non-Domestic Rating (Lists) (No.2) Bill 2019-21

Thursday, 17 September, 2020

A briefing on the Non-Domestic Rating (Lists) (No.2) Bill 2019-21
Debate Pack

Budget 2020 and Finance Bill 2019-21

Thursday, 23 July, 2020

The Chancellor Rishi Sunak presented the 2020 Budget on 11 March. The Finance Bill 2019-21 was published on 17 March, and completed its scrutiny in the House of Commons on 2 July. The Finance Act 2020 received Royal Assent on 22 July.
- Debate Pack
- Tax
Research Briefing

Non-Domestic Rating (Public Lavatories) Bill 2019-21

Friday, 10 July, 2020

A briefing on the Non-Domestic Rating (Public Lavatories) Bill 2019-21.
Research Briefing

The Chancellor’s summer economic update: Background briefing

Tuesday, 07 July, 2020

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’.
Research Briefing

The UK-EU future relationship negotiations: Level playing field

Friday, 19 June, 2020

The so-called level playing field - rules on competition, state aid, taxation, labour and environmental standards, and climate change - are one of the main causes of disagreement between the UK and EU in the negotiations on their future partnership. This paper explains the commitments that both parties are proposing in these areas in order to come to a deal.
Research Briefing

The UK-EU future relationship: the March 2020 EU draft treaty and negotiations update

Wednesday, 27 May, 2020

This paper provides an update on the first three rounds of negotiations on the future UK-EU relationship and analysis of the draft new partnership treaty tabled by the EU in March 2020

Total results (page 13 of 36)