Tax Archives

Research Briefing

Key Issues for the 2015 Parliament

Tuesday, 19 May, 2015

This book examines the key issues facing the House of Commons over the course of the 2015 Parliament - from the public finances to the UK’s membership of the EU and from school places for children to climate change.
Research Briefing

Direct taxes: rates and allowances 2015/16

Friday, 27 March, 2015

This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 18 March 2015, for the tax year 2015/16.
Research Briefing

The Parties’ housing policy commitments 2015

Thursday, 19 March, 2015

This note collates public commitments made on housing policy by the Conservatives, Labour, the Liberal Democrats, UKIP and the Green Party ahead of the publication of the parties' 2015 election manifestos.
Research Briefing

Budget 2015: a summary

Wednesday, 18 March, 2015

This note provides an overview of the 2015 Budget along with analysis of the Office for Budget Responsibility’s forecasts.
Research Briefing

Budget 2015: Background briefing

Friday, 13 March, 2015

This note sets out the background to the 2015 Budget, the last of the current Parliament.
Research Briefing

Taxation of Pensions Bill – debates in Parliament

Wednesday, 18 February, 2015

A guide to debates in Parliament on the Taxation of Pensions Bill 2014-15
Research Briefing

The National Insurance Contributions Bill 2014-15: Parliamentary scrutiny

Wednesday, 11 February, 2015

The National Insurance Contributions Bill 2014-15 would allow for both categories of National Insurance contributions (NICs) which are payable by the self-employed – Class 2 and Class 4 – to be collected through self assessment from April 2016. The Bill would also extend existing tax rules regarding ‘accelerated payments’ and ‘high-risk’ tax promoters to NICs, and introduce a Targeted Anti-Avoidance Rule to prevent the avoidance of NICs by ‘intermediaires’.
Research Briefing

Draft Scotland Clauses: summary

Wednesday, 28 January, 2015

The Government has published draft clauses on further devolution to Scotland, taking forward the Smith Commission Agreement. This note provides a summary.
Research Briefing

Devolution of tax powers to the Scottish Parliament: the Scotland Act 2012

Friday, 23 January, 2015

This note looks at the debates over devolving tax powers in the context of the passage of the Scotland Bill, and the introduction of the tax provisions in the 2012 Act.
Research Briefing

Local Government Finance Settlement 2015/16 – initial analysis

Friday, 09 January, 2015

Settlement funding assessments for local authorities will decrease by 13.9% and the overall reduction in Spending power, a measure of The total funding available to local authorities (excluding the GLA), was confirmed as 1.8%. The Government will again be offering Council Tax Freeze Grant to those authorities that freeze their council tax in 2015/16. Local authorities raising their council tax by 2% or more will have to hold a local referendum on the proposal.
Research Briefing

Autumn Statement 2014: a summary

Wednesday, 03 December, 2014

This note provides a summary of the 2014 Autumn Statement, including changes to Stamp Duty, and the Office for Budget Responsibility's (OBR) latest economic and fiscal forecasts.
Research Briefing

Local government devolution: fiscal proposals

Tuesday, 02 December, 2014

This note analyses proposals in the mid-2010s for new taxes, charges and fiscal powers for local government in England, plus proposed changes to the system of local government finance and for additional powers to borrow.
Research Briefing

Autumn Statement 2014: Background briefing

Friday, 28 November, 2014

This note sets out the background to the 2014 Autumn Statement.
Research Briefing

Land Value Taxation

Monday, 17 November, 2014

This note discusses recent debates over the case for taxing land values and proposals for a 'mansions tax' - an annual levy on the most valuable residential properties.
Research Briefing

HMRC’s new annual tax summary: what’s in ‘welfare’?

Tuesday, 04 November, 2014

The Government has announced that over 24 million people will soon start receiving their first personalised Annual Tax Summary from HM Revenue and Customs (HMRC), which will provide a breakdown of how each person’s annual direct tax bill (income tax and NI contributions) is spent. The Chancellor of the Exchequer George Osborne described the measure

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