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Commons Briefing Papers: latest update

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10 July 2015This paper lists some of the most useful documents and sources relating to tax policy.

10 July 2015This note looks at the way in which forming a civil partnership affects rights to state, occupational and personal pensions and at the relevant provisions in the Marriage (Same Sex Couples) Act 2013

10 July 2015This briefing provides information on developments in school sport since the London 2012 Olympics

09 July 2015This briefing paper sets out the rates of vehicle excise duty (VED) for cars and other vehicles and gives information as to the exemptions from payment and how the Government enforces its collection. It also explains the major changes to the structure of VED, including the proposed change to come into force in 2017.

09 July 2015In general married couples are taxed as individuals, though a minority of older couples & civil partners may still claim a 'married couple's allowance'. From 2015/16, individuals may transfer part of their personal tax allowance to their spouse or civil partner, if neither they nor their partner are higher rate taxpayers.

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