Taxation

This page highlights some of the current parliamentary material available on taxation. This includes select committee reports, briefing papers on current legislation and other subjects produced by the parliamentary research services, and the latest Early Day Motions put down by MPs.

Standard Notes

Date	Description
16.05.2012	Gift Aid scheme for small donations
	In the 2012 Budget the Government announced proposals to introduce a new scheme to allow charities to claim additional payments on small donations - equivalent to the way they may claim tax relief on donations made under Gift Aid. Legislation to introduce the scheme is expected in the 2012/13 Session. This note gives some background to the proposed scheme.
15.05.2012	Age-related personal allowance
	All taxpayers are entitled to receive a personal allowance to set against their income for tax purposes. Individuals aged 65 and over are entitled to receive an additional allowance; an extra addition is made for those age 75 and over. This note gives details of the allowance and some of the concerns have been raised about its provision, before looking at proposals for its withdrawal made in Budget 2012.
14.05.2012	VAT on postal packages
	Imports into the EU worth 10 euros or less are VAT-exempt, though Member States may apply a higher threshold up to 22 euros - worth £18 - and the UK has done this. The Channel Islands lie outside the EU for VAT purposes, and there have been concerns that some UK retailers are exploiting low value consignment relief, as it is known, by selling goods over the internet VAT-free from subsidiaries based in Jersey and Guernsey. This note gives a short introduction to this issue.
11.05.2012	Tax avoidance : a General Anti-Avoidance Rule (GAAR)
	UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule - or GAAR for short.
10.05.2012	VAT and Churches
	This note examines how construction work for churches is treated for VAT in the UK, proposals for reform in this area, and the Government's recent proposals in Budget 2012 to amend the VAT liability of alteration work on listed buildings. It also gives details of the current grant scheme for church repairs.

Research Papers

Date	Description
02.04.2012	Direct Taxes : rates and allowances 2012/12
	This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 21 March 2012.
14.06.2011	Scotland Bill: Committee Stage Report
	This is a report on the Commons committee stage of the Scotland Bill 2010-12. Introduced to the House of Commons on 30 November 2010, its second reading was on 27 January 2011, and its committee stage took place on the floor of the House on 7, 14 and 15 March 2011. Report and third reading are scheduled for 21 June 2011. On 13 June 2011 the Secretary of State for Scotland, Michael Moore, announced a package of changes to the Bill in response to issues that had been raised in the UK and Scottish Parliaments, and by the Scottish Government.
06.04.2011	Direct taxes: rates and allowances 2011/12
	This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 23 March 2011.
18.01.2011	Scotland Bill [Bill No 115 of 2010-11]
	The Scotland Bill was published on 30 November 2010, and is scheduled for second reading on 27 January 2011. The Bill contains provisions to give the Scottish Parliament greater responsibility for raising its own revenue, in addition the borrowing powers of the Scottish Government are extended. The Bill also changes the boundary of devolved powers by amending some of the reserved matters in the Scotland Act 1998. Some new matters are devolved, some are reserved. The Bill also proposes small changes to provisions concerning the Scottish Parliament and the Scottish Government.
14.12.2010	National Insurance Contributions Bill: Committee Stage Report
	The National Insurance Contributions Bill increases the rates of National Insurance contributions (NICs) paid by employees, employers and the self-employed from April 2011 - and provides for the regional employer contributions holiday for new businesses. The Bill was published on 14 October and given a second reading in the Commons on 23 November. It was considered in Public Bill Committee in four sittings between 2 and 9 December. It was not amended.

Select Committee Reports

Date	Description
18.01.2012	Corporation tax in Northern Ireland: Government response to the Committee's first report.
	Government response. Northern Ireland Affairs Select Committee report [Commons]
19.10.2011	Administration and effectiveness of HM Revenue and Customs.
	Government response. Treasury Select Committee; Treasury report [Commons]
05.07.2011	Air passenger duty: implications for Northern Ireland.
	Northern Ireland Affairs Select Committee report [Commons]
20.06.2011	Budget 2011.
	Government response. Treasury Select Committee; Treasury; Office for Budget Responsibility report [Commons]
14.06.2011	Finance Bill 2011.
	Economic Affairs Select Committee (HL) report [Lords]

Early Day Motions

Date	Description
07.02.2012	TAX ON ADDED SUGAR
	That this House is concerned that one in five students leaving primary school are now obese and that consumption of sugar has tripled worldwide over the past 50 years; notes that obesity ...
10.01.2012	HM REVENUE AND CUSTOMS CONTACT CENTRE TRIAL OF PRIVATE CONTRACTORS
	That this House congratulates staff working in HM Revenue and Customs (HMRC) contact centres on increasing the positive answering rate to 71 per cent. of calls to date in 2011-12; notes ...
20.12.2011	UK UNCUT LEGAL ACTION
	That this House supports UK Uncut Legal Action's initiative to challenge HM Revenue and Customs in the High Court so thatits alleged decision to let Goldman Sachs off its unpaid tax ...
14.12.2011	FINANCIAL TRANSACTION TAX (No. 3)
	That this House notes that the European Commission is desperate to save the Euro and is proposing a tax on financial transactions that would raise 50 billion a year; further notes that ...
08.12.2011	VAT AND FIVE-A-SIDE FOOTBALL LEAGUES
	That this House believes that the decision by HM Revenue and Customs (HMRC) to apply the standard rate of VAT to the provision of five-a-side football leagues will be damaging to participation ...

Lords Library Notes

Date	Description
22.03.2012	Budget 2012: Reaction
	This Library Note summarises reaction to the 2012 Budget Statement from a range of commentators and organisations.
22.01.2010	Debate on 28th January: the case For a fairer and more progressive tax system. LLN 2010/003
	Debate on 28th January: the case For a fairer and more progressive tax system This Library Note aims to provide background reading for the debate to be held on Thursday 28th January: 'To call attention to the case for a fairer and more progressive tax system' This Note examines the differing perspectives recently put forward by interest groups and policy think-tanks on whether reforms should be introduced aimed at providing for a fairer and more progressive system of taxation in the UK.