Research Briefing
Employment status
This briefing provides an overview of the legal concept of employment status and reviews and proposals for reform of the law in this area
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Research Briefing
Rising cost of living in the UK
This briefing covers rising prices including food and energy inflation, Government support, and how the cost of living affects households.
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Data dashboards
Headline statistics for your constituency
Use our interactive dashboard to explore data for parliamentary constituencies, covering topics such as demographics, unemployment, and child poverty.
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Research Briefing
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
National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023-24
The National Insurance Contributions (Reduction in Rates) (No.2) Bill 2023 [Bill 174 of 2023-24] was introduced on 7 March 2024.
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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
Miners and mining communities
A debate on miners and mining communities will take place in the House of Commons Chamber on Thursday 9 May 2024
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Research Briefing
Degree apprenticeships
This briefing explains what degree apprenticeships are, how they are regulated and funded, and how many people start one.
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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
Shared Parental Leave and Pay (Bereavement) Bill 2023-24 [formerly the Shared Parental Leave and Pay (Bereavement) Bill]: Progress
This briefing paper provides information on the Shared Parental Leave and Pay (Bereavement) Bill 2023-24 [formerly the Shared Parental Leave and Pay (Bereavement) Bill] and its parliamentary progress.
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Debate Pack
Digital skills and careers
There will be a Westminster Hall debate on Digital skills and careers on Tuesday 16 April at 4:30pm
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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
What employment laws are changing from April 2024?
New legislation has expanded rights for employees around flexible working, paid and unpaid leave, and protection from redundancy during parental leave.
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