Debate Pack
Rebalancing the public finances
A debate will be held on balancing the public finances in Westminster Hall on Tuesday 11 July at 9:30am. The subject for the debate has been chosen by Mark Harper MP.
-
-
Research Briefing
UK tax after the EU referendum
Taxation is very largely a Member State competence. The implications of the UK lying outside the EU are likely to be less significant for taxation compared with other policy areas. This short note discusses the balance of competences between the UK and the EU with regard to tax law, before looking at the brief comment that has been made, to date, on this aspect of Brexit.
-
Research Briefing
Paying for the State Pension
In 2016/17 the State Pension accounted for around £93 billion of Government spending – around 43% of total spending on social security and tax credits in Great Britain. Total social security expenditure directed at pensioners, of which the State Pension made up the vast majority (78%), was around £119 billion. This made up over half
-
-
Research Briefing
Key Issues 2017
Key Issues 2017 is a series of short briefings on the topics that will take centre stage in UK and international politics in the new Parliament. Written by impartial Commons Library specialists, these articles are designed to help the reader get up to speed quickly on issues such as; Brexit, the housing crisis, the future of devolution and much more.
-
Research Briefing
VAT on postal packages
Imports into the EU worth 10 euros or less are VAT-exempt, though Member States may apply a threshold up to 22 euros, and the UK has done this. (Personal gifts are subject to a higher limit set at 45 euros.) The Channel Islands lie outside the EU for VAT purposes. Following concerns that some UK retailers had been exploiting low value consignment relief, as it is known, by selling goods over the internet VAT-free from subsidiaries based in Jersey and Guernsey, this relief was withdrawn from imports from the Channel Islands from April 2012. This note gives a short summary of the rules regarding VAT on small-value imports, before discussing this reform.
-
Research Briefing
Local Government Finance Bill 2016-17: progress of the Bill
This briefing paper monitors the progress through Parliament of the Local Government Finance Bill 2016-17.
-
Research Briefing
The Soft Drinks Industry Levy
This briefing provides an overview of the proposed Soft Drinks Industry Levy, and a background on sugar and health.
-
Research Briefing
Legislating for Brexit: EU directives
What are EU directives and what will happen to them when the UK leaves the EU? This paper looks at EU directives in force and how they are implemented in the UK. This will give some idea of the task ahead for UK legislators.
-
Debate Pack
Debate on a Motion of Section 5 of the European Communities (Amendment) Act 1993
This landing page gives background to the debate on a motion of section 5 of the European Communities (Amendment) Act 1993, which will take place on 19 April 2017.
-
Research Briefing
Business rates: the 2017 revaluation
This Commons Library briefing note explains the processes governing the 2017 business rates revaluation.
-
Research Briefing
Direct taxes: rates and allowances 2017/18
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 8 March 2017. It lists the principal personal allowances which will be available against income tax in the tax year 2016/17, and it outlines the conditions necessary for eligibility for these allowances. The paper provides a summary of the general tax position in straightforward cases only. It should be noted that it deals just with tax allowances. No reference is made to cash benefits provided under the social security system, or to child tax credit and working tax credit.
-
Research Briefing
Spring Budget 2017: A summary
A summary of Spring Budget 2017 and the Office for Budget Responsibility's forecasts for the economy and public finances. This briefing now includes detailed discussion of changes to National Insurance contributions for the self-employed and the tax-free allowance for dividend income.
-
Research Briefing
VAT and Sports Clubs
This note examines the VAT treatment of sports clubs - in the context of the change made in UK VAT law in 1994 to exempt from VAT certain sport supplies, and subsequent debate as to how these rules have affected golf clubs.
-
Research Briefing
Spring Budget 2017: Background briefing
The briefing sets out the background to Spring Budget 2017 which will take place on Wednesday 8 March 2017. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Total results (page 20 of 36)