Research Briefing
Managed Service Companies
This note discusses the introduction in 2007 of the 'Managed Service Companies' (MSCs) legislation, which sought to prevent the exploitation of this corporate form for tax avoidance.
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Research Briefing
Direct taxes: rates and allowances 2020/21
This paper sets out direct tax rates and principal tax allowances for the 2020/21 tax year, as announced in the 2020 Budget on 11 March 2020. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.
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Research Briefing
Coronavirus: Support for economies by European and other states
What economic support have governments given to businesses and individuals to tackle the impact of the coronavirus? This paper looks at the policies put in place by the EU, governments in Europe, the US and other developed countries.
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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
Spring Budget 2020: a summary
Spring Budget 2020 was presented by the Chancellor of the Exchequer to Parliament on 11 March. Once the Chancellor sat down the Office for Budget Responsibility (OBR) published updated forecasts in its Economic and fiscal outlook.
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Research Briefing
Budget 2020: Will the Chancellor change the rules?
The Conservative manifesto set out rules for the public finances. Will the Chancellor stick to them?
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Insight
Budget 2020: Will the Chancellor change the rules?
The Conservative manifesto set out rules for the public finances. Will the Chancellor stick to them?
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Research Briefing
The Budget: What can ‘Dr No’ tell us about the challenges in designing the tax system?
Any Chancellor faces challenges in crafting tax changes – not least because they need to encourage people to pay them and ensure they can be collected.
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Insight
The Budget: What can ‘Dr No’ tell us about the challenges in designing the tax system?
Any Chancellor faces challenges in crafting tax changes – not least because they need to encourage people to pay them and ensure they can be collected.
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Research Briefing
Spring Budget 2020: Background briefing
This briefing sets out the background to Spring Budget 2020 which will take place on 11 March 2020. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
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Research Briefing
The UK-EU future relationship negotiations: process and issues
The UK and EU begin negotiations over their future relationship this week. This paper outlines the UK and EU's objectives, the main issues of contention and the process being followed in the negotiations
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Research Briefing
Local Government Finance Settlement 2020-21
This briefing summarises and analyses the Local Government Finance Settlement for 2020-21, set to be debated in the House on Wednesday 12 February 2020.
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Debate Pack
Taxation on beer and pubs
A Westminster Hall debate on the ‘Taxation on Beer and Pubs’ has been scheduled for Wednesday 5 February 2020 from 2.30-4 pm. The debate has been initiated by Mike Wood MP.
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Research Briefing
Country and regional public sector finances
This briefing looks at estimates of public spending and revenues in UK countries and regions.
Total results (page 14 of 36)