Research Briefing
Pensions in the UK
This briefing gives an overview of pensions in the UK, including key data on the new and old state pension and private (occupational and personal) pensions
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Research Briefing
Pensions tax
Pensions contributions are generally tax-free but when pensions are paid out they are subject to certain taxes. However, there are forms of pension tax relief.
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Research Briefing
Inheritance tax: Current policy and debates
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
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Research Briefing
Budget 2025: income tax rates on income from property, savings and dividends
In the 2025 Budget the government announced new separate tax rates on income from property, and an increase in tax rates on both savings income and dividend income.
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Research Briefing
Direct taxes: Rates and allowances for 2026/27
The new tax year started on 6 April 2026. Direct taxes’ rates and allowances were confirmed in the 2025 Budget. These are taxes paid directly by the taxpayer to the government.
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Research Briefing
Budget 2025: Employee Ownership Trusts
In the 2025 Budget the government announced that it would amend the tax treatment of the sale of shares to the trustees of Employee Ownership Trusts (EOTs).
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Research Briefing
Public service pension increases
Public service pension payments are required by statute to increase each April, in line with prices.
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Research Briefing
Fiscal drag: An explainer
Several tax thresholds have not been increased since 2022. This briefing looks at fiscal drag in the context of taxation in the UK, with a specific focus on income tax thresholds.
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Research Briefing
Changing positions on the EU and Ukraine in central Europe
The Visegrad countries (Hungary, Slovakia, Poland and Czech Republic) have increasingly diverged in their positions on the EU and support for Ukraine
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Research Briefing
Alternative education provision in England
The number of pupils in alternative education provision has increased in recent years. Outcomes for these pupils are often worse than average.
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Research Briefing
The switch to digital landlines
This briefing addresses frequently asked questions about the switch of traditional landline phones to digital, Voice over Internet Protocol (VOIP) services.
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Research Briefing
Modernisation Committee
An overview of the current Modernisation Committee, established in 2024, and the work of the previous Modernisation Committee, which sat from 1997 to 2010.
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Research Briefing
The Independent Inquiry into Grooming Gangs
The government has announced that it is establishing a statutory public inquiry into grooming gangs. The inquiry begins work on 13 April 2026.
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Constituency casework,Research Briefing
Problems with parcel deliveries
It is often a retailer’s responsibility to ensure that parcels are delivered safely. Find out more about consumers’ rights in relation to parcel deliveries.
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Research Briefing
Rights of Rivers
This briefing outlines the concept of the rights of rivers, and explores the implications of affording such rights through a series of case study examples. It also sets out developments in England, as well as stakeholder and Parliamentary commentary.
Total results (page 49 of 870)