Research Briefing
VAT : zero-rating e-publications
In the 2020 Budget the government announced that e-publications would be charged VAT at the zero rate, in the same way as books, newspapers and magazines. This change took effect from 1 May 2020.
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Research Briefing
The 2019 Loan Charge
In the 2016 Budget the government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.
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Research Briefing
Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
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Debate Pack
Support for rural businesses
A debate on support for rural businesses will take place in Westminster Hall on 18 June 2025 at 2:30pm. The Library will publish briefing materials ahead of the debate.
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Debate Pack
Impact of changes to business rate relief on high street business
Background information for the debate "Impact of changes to business rate relief on high street business", taking place on 4 June 2025
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Research Briefing
Direct taxes: Rates and allowances for 2025/26
The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.
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Research Briefing
Spring Statement 2025: A summary
A summary of the announcements in Spring Statement 2025 and an overview of the latest economic forecasts.
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Research Briefing
Spring Statement 2025: Background briefing
Ahead of the 2025 Spring Statement on 26 March, this briefing explains what will happen on the day and summarises the economic situation.
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Research Briefing
National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25: Progress of the Bill (Lords stages)
The House of Lords agreed to several amendments to the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25. The consideration of the Lords' amendments in the Commons is scheduled to take place on 19 March.
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Constituency casework
Getting a National Insurance number (NINO)
Find out how National Insurance numbers are issued in Great Britain and what to do if someone doesn’t have one or can’t find it.
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Research Briefing
Autumn Budget 2024 and Finance Bill 2024-25: Progress of the Bill
The Budget was delivered by Chancellor Rachel Reeves on 30 October 2024. The Finance Bill 2024-25 received its second reading on 27 November.
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Research Briefing
Impact of planned changes to employer National Insurance contributions on police forces
On Wednesday 11 February 2025 there will be a Westminster Hall debate on the impact of planned changes to employer National Insurance contributions on police forces. The debate will start at 4.30pm and will be led by Esther McVey MP.
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Research Briefing
What will happen to the tax on wine from 1 February 2025?
Since August 2023, most wines sold in the UK have been taxed differently to other alcoholic products. This will change on 1 February 2025.
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Insight
What will happen to the tax on wine from 1 February 2025?
Since August 2023, most wines sold in the UK have been taxed differently to other alcoholic products. This will change on 1 February 2025.
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Research Briefing
Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
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