Insight
An introduction to the UK tax gap
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.
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Research Briefing
Corporate tax reform
This briefing discusses the reforms to corporation tax in the Spring 2021 Budget, and further reforms announced in the Spring 2023 Budget, Autumn Statement 2023 and the Spring 2024 Budget.
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Research Briefing
Budget 2024 and Finance (No. 2) Act 2024
The Finance (No. 2) Act 2024 was introduced on 12 March 2024 as the Finance (No. 2) Bill 2023-24. It follows the 2024 Budget, which took place on 6 March. The Bill received Royal Assent on 24 May.
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Debate Pack
Taxation of furnished holiday lettings
There will be a Westminster Hall debate on the taxation of furnished holiday lettings on Wednesday 1 May 2024. The debate will start at 4.00pm and will be led by Peter Aldous MP.
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Research Briefing
Council tax: empty properties
A briefing paper explaining how council tax is applied to empty properties in England, Scotland and Wales, including the 'empty homes premium' and 'second homes premium'
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Research Briefing
Direct taxes: rates and allowances for 2024/25
The 2024/25 financial year began on 6 April 2024. The direct tax rates and principal tax allowances for this year were confirmed in the 2024 Spring Budget.
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Research Briefing
Child Trust Funds & Junior ISA transferability
Child Trust Funds and Junior Isa transferability
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Research Briefing
Autumn Statement 2023 and Finance Bill 2023-24
The Finance Bill 2023-24 was introduced on 27 November 2023. It received Royal Assent on 22 February 2024.
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Research Briefing
Spring Budget 2024: Reaction
This page provides links to analysis of the 2024 Spring Budget from selected think tanks, business groups, political parties and other organisations.
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Research Briefing
Spring Budget 2024: A summary
A summary of the announcements in the 2024 Spring Budget and an overview of the latest economic forecasts.
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Research Briefing
Spring Budget 2024: Background briefing
Ahead of the 2024 Spring Budget on 6 March, this briefing looks at the UK’s economic situation, economic forecasts and the public finances.
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Constituency casework
How do I challenge my business rates bill in England?
How business rates bills in England are calculated and how ratepayers can challenge them.
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Research Briefing
Non-Domestic Rating Act 2023
Parliamentary consdideration of the Biill that became the Non-Domestic Rating Act 2023, which made minor amendments to business rates legislation and introduced three-yearly instead of five-yearly revaluations
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Research Briefing
Digital Services Tax
This briefing discusses the introduction of the Digital Services Tax in April 2020, in the context of developments for an international agreement to reform the corporate tax system.
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Research Briefing
Direct taxes: rates and allowances 2023/24
This briefing sets out direct tax rates and principal tax allowances for the 2023/24 tax year.
Total results (page 7 of 36)