Research Briefing
The green economy
The green economy is an important area of policy. It sits at the centre of the government’s plans to support economic growth and to meet the UK’s commitment to reach net zero by 2050.
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Research Briefing
Vehicle excise duty and zero emission vehicles
Zero emission vehicles will begin paying vehicle excise duty from 1 April 2025. The Conservative government announced this policy at Autumn Statement 2022, and the Labour government confirmed it at Autumn Budget 2024.
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Research Briefing
VAT Registration
Businesses are required to register for VAT if their turnover of taxable goods and/or services is above a given threshold. This note discusses how the registration threshold has been set in recent years and the debate there has been about whether the threshold is too high or too low.
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Research Briefing
US trade tariffs
The US has imposed tariffs on most UK goods imported into the US. Why has the Trump administration done so, and how will the UK-US deal mitigate that?
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Research Briefing
Inheritance Tax : a basic guide
This Commons Library research briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
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Research Briefing
Statutory Sick Pay
This Commons Library briefing sets out the rules governing statutory sick pay (SSP) and how the scheme operates.
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Research Briefing
Hidden credit liabilities and the role of the Financial Conduct Authority
Allegations that banks put hidden credit lines in business loans, leading to business failures, will be debated in Westminster Hall on 14 April 2026.
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Research Briefing
Budget 2025: Gambling taxation
In the 2025 Budget the government announced three measures to reform the taxation of gambling.
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Research Briefing
Carbon Border Adjustment Mechanism
This briefing outlines the purpose of a Carbon Border Adjustment Mechanism (CBAM), the UK Government plans for a UK CBAM, the impact of the EU CBAM, and international trade considerations. It also sets out commentary on a need for global cooperation, and further reading.
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Debate Pack
E-petition relating to statutory menstrual leave for people with endometriosis and adenomyosis
E-petition 732342 to Introduce Statutory Menstrual Leave for People with Endometriosis & Adenomyosis received over 100,000 signatures and will be debated in Westminster Hall.
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Research Briefing
Changes to agricultural and business property reliefs for inheritance tax
From April 2026, inheritance tax relief available for agricultural and business property became restricted. There has been significant debate over how many farms and other businesses this measure would affect.
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Research Briefing
Pension tax relief: The annual allowance and lifetime allowance
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
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Research Briefing
Nature based solutions for climate change
Nature-based solutions are actions to protect, conserve and restore the natural world while simultaneously benefitting and society. This paper examines how nature based solutions harness nature to address issues such as climate change, and how they can also contribute to improvements in health and wellbeing, development, and infrastructure.
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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.
Total results (page 14 of 265)