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Research Briefing
Taxation of charities
A number of changes were introduced from April 2000 in charity taxation “to encourage more individuals and businesses to give more, and to make the taxation system simpler for donors and charities to use” (Cm 4479 November 1999 p 90). These measures grew out of a consultation exercise on charity taxation launched at the time of the July 1997 Budget, followed by the Treasury’s publication of Review of Charity Taxation: a consultation document in March 1999. This paper provides a summary of the tax reliefs charities now enjoy, and some background to the 1997 review.
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Research Briefing
Direct taxes: rates and allowances 2001-02
This paper sets out the main changes to direct tax rates and allowances announced in the Budget of 7 March 2001.
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Research Briefing
Social sec. war pension and National Insurance provisions in the Child Support Pensions and Social Security Bill (Bill 9 1999/2000)
Social security, war pension and National Insurance provisions in the Child Support Pensions and Social Security Bill (Bill 9 of 1999/2000). House of Commons Library Research Paper 99/108.
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Research Briefing
Social Security Contributions (Transfer of Functions, Etc) Bill (HL) (Bill 38 of 1998/99).
Social Security Contributions (Transfer of Functions, Etc) Bill (HL) (Bill 38 of 1998/99). House of Commons Library Research Paper 99/12.
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Research Briefing
Tax varying powers for a Scottish Parliament
Tax varying powers for a Scottish Parliament. By Antony Seely. SN/BT/119.
Total results (page 36 of 36)