Research Briefing
Telecommunications Infrastructure (Relief from Non-Domestic Rates) Bill 2017-19
A briefing on the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Bill 2017-19.
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Research Briefing
Carbon Price Floor (CPF) and the price support mechanism
This Commons Library Briefing Paper provides an overview of the introduction of a Carbon Floor Price and the Government's freeze of Carbon Price Support until 2021. The Government confirmed the price support would continue until coal was phased out.
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Research Briefing
EU (Withdrawal) Bill: Financial provision and fees and charges
This Commons Library briefing paper has been prepared for day 5 of the Committee Stage of the European Union (Withdrawal) Bill (the EUW Bill) in the House of Commons. It discusses clause 12 and Schedule 4 of the Bill. The Library briefing 'The European Union (Withdrawal) Bill: Devolution', covers clause 10 and Schedule 2, which are also due to be debated on day five.
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Research Briefing
Local Authorities (Removal of Council Tax Restrictions) Bill 2017-19
This Library briefing explains the background to and provisions of a Private Member's Bill to remove restrictions on local authority powers to set council tax levels.
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Debate Pack
Spring Budget & Finance Bill 2017
Following the 2017 Budget on 8 March 2017, the Government published the Finance (No.2) Bill 2016/17 on 20 March 2017. Due to the timing of the General Election, the Bill completed all its remaining stages in the Commons on 25 April, in 'wash up' before Dissolution. In light of the abbreviated timetable for the Bill's scrutiny, the Government removed a significant number of clauses, to be introduced in a Finance Bill later this year. This second Finance Bill was published on 8 September and received Royal Assent on 16 November.
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Research Briefing
Autumn Budget 2017: A summary
A summary of Autumn Budget 2017 and the Office for Budget Responsibility's forecasts for the economy and public finances.
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Debate Pack
Public country-by-country reporting
A debate on public country-by-country reporting is to be held in Westminster Hall on Wednesday 22 November, at 4.30pm. The debate is sponsored by Nigel Mills MP, and is scheduled to last an hour.
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Research Briefing
Autumn Budget 2017: Background briefing
The briefing sets out the background to Autumn Budget 2017 which will take place on Wednesday 22 November 2017. 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
Resolutions on the Taxation (Cross-Border Trade) Bill
This note has been prepared for the Ways and Means resolutions relating to the Taxation (Cross-Border Trade) Bill
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Debate Pack
The Paradise Papers
On Tuesday 14 November the House is scheduled to debate the 'Paradise Papers', a large tranche of material gathered by the International Consortium of Investigative Journalists, leaked from two offshore service providers and 19 tax havens' company registries. Details of the financial holdings of both wealthy individuals and multinational enterprises has been reported by the BBC, the Guardian, and other media organisations that are part of the consortium, reiterating public concerns as to the scale of tax avoidance and evasion, and the ability of offshore jurisdictions to facilitate these activities. This note gives some background on this issue.
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Debate Pack
Taxation of beer and pubs sector
A Westminster Hall debate on "Taxation of the beer and pubs sector" was held on Tuesday October 31 2017. The Member leading the debate was Mike Wood MP.
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Debate Pack
Effect of taxes on small businesses
A Westminster Hall debate on the "Effect of taxes on small businesses" was held Wednesday 18 October 2017 at 2.30pm. The Member leading the debate was Derek Thomas MP.
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Research Briefing
Flights of fancy: the truth about the ‘staircase tax’
In August 2017 a number of articles appeared criticising a development dubbed the ‘staircase tax’. The BBC reported: …business rates in England and Wales are being set depending on how many rooms are being used and how they are linked. Those with more than one office linked by a communal lift, corridors or stairs are
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Research Briefing
Tobacco control policy overview
The Government’s new tobacco control plan was published in 2017, and seeks to reduce smoking overall and target this inequality in smoking rates. The ambitions in the plans include reducing smoking in adults, young people and pregnant women, ensuring a parity of esteem for those with mental health problems, and supporting evidence based use of innovative technologies to reduce smoking, such as e-cigarettes (now the most popular method for quitting smoking in England ).
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Research Briefing
Taxation of non-domiciles: the 2008 reforms
This Library briefing provides a short introduction to the taxation of non-domiciles, before discussing the reforms to these rules introduced in the 2008 Budget.
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