Debate Pack
A Westminster Hall debate on the fiscal impact of the Autumn Budget 2024 on Scotland is scheduled for Tuesday 7 January 2025 from 2.30pm until 4.00pm. The debate will be led by Greg Poynton MP.
Research Briefing
A summary of the announcements in the 2024 Autumn Budget and an overview of the latest economic forecasts.
Research Briefing
Ahead of the 2024 Autumn Budget on 30 October, this briefing looks at the economic situation, economic forecasts and the public finances.
Research Briefing
The government has announced the Furnished Holiday Letting regime will be abolished from 1 April 2025. This briefing discusses the operation of the regime and proposals for change.
Research Briefing
Looks at the Labour government's proposals on independent schools, VAT and charitable (business rates) relief
Research Briefing
One of Parliament’s most important roles is to control and scrutinise tax and spending. Here we explain how it does this and how it compares internationally.
Research Briefing
Tourist taxes, on accommodation such as hotels and bed and breakfasts, have been suggested in many quarters as a new source of funding for local authorities.
Insight
Tourist taxes, on accommodation such as hotels and bed and breakfasts, have been suggested in many quarters as a new source of funding for local authorities.
Research Briefing
The creative industries tax reliefs allow companies involved in the production of several artistic outputs to reduce their corporation tax liability. The first one was the film tax relief, and it was introduced in 2007.
Research Briefing
This bill would mean 'fiscally significant' announcements are subject to an independent assessment by the Office for Budget Responsibility.
Research Briefing
This Briefing Paper provides a general introduction to council tax, a tax levied on domestic properties in England, Scotland and Wales. It explains what council tax is, who has to pay it, how council tax is calculated and set, and whether any exemptions or discounts may be available.
Research Briefing
This briefing provides an overview of the legal concept of employment status and reviews and proposals for reform of the law in this area
Research Briefing
This briefing covers rising prices including food and energy inflation, Government support, and how the cost of living affects households.
Research Briefing
HMRC estimates that 4.8% of tax owed was not paid in 2021/22, making a ‘tax gap’ of £35.8 billion. It estimates 45% of this was due to error or carelessness.
Research Briefing
The National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023 [Bill 174 of 2023-24] was introduced on 7 March 2024.
Total results (page 6 of 36)