Research Briefing
In the Autumn 2021 Budget the Government announced that it would reform income tax 'basis periods' so businesses’ profit or loss for a tax year would be the profit or loss arising in the tax year itself, regardless of its accounting date.
Research Briefing
This paper provides statistics and analysis of the Coronavirus Job Retention Scheme.
Research Briefing
This page provides an overview of what is known about the Omicron variant so far and a summary of the UK Government's response.
Research Briefing
The future of town centres and high streets has long been a matter of concern, with the most recent debate in the House of Commons in December 2020. This briefing highlights some of the key trends and discussions.
Insight
Which groups have the most and least household income based on their ethnic group, region, if they are a home-owner and their disability status?
Research Briefing
Coronavirus lockdowns in 2020 and 2021 meant many employers and employees were compelled to rapidly move to remote working. For many, this was their first sustained experience of homeworking. This briefing focuses on remote and hybrid work patterns in the context of the coronavirus pandemic and what this might mean for the future of work.
Debate Pack
A debate on community debt services will take place in Westminster Hall scheduled for Wednesday 1 December 2021, at 9.30 am. Emma Hardy MP will open the debate.
Research Briefing
Covid-19 status certification (also referred to as a "vaccine passport") has been proposed as a means of reducing the risk of transmitting the Covid-19 virus in a number of settings. This briefing explores the Government's policy on certification. It also provides discussion on the scientific evidence and other issues associated with the use of certification.
Research Briefing
In recent years tax avoidance has been the subject of considerable public concern, although there is no statutory definition of what tax avoidance consists of. Tax avoidance is to be distinguished from tax evasion, where someone acts against the law. By contrast tax avoidance is compliant with the law, though aggressive or abusive avoidance, as opposed to simple tax planning, will seek to comply with the letter of the law, but to subvert its purpose.
Debate Pack
A debate on International Men's Day will take place in Westminster Hall on Thursday 25th November 2021, from 1:30pm. Nick Fletcher and Philip Davies MP will open the debate.
Debate Pack
A Westminster Hall debate on the promotion and regulation of financial products on Black Friday has been scheduled for Tuesday 23 November 2021 from 2.30 to 4pm. The debate has been initiated by Stella Creasy MP.
Insight
Who used the Coronavirus Job Retention Scheme, how successful was it, and who is likely to be most affected by it ending?
Research Briefing
On 27 October, the Chancellor presented the Autumn Budget and Spending Review to Parliament. The Office for Budget Responsibility also published new forecasts for the economy and public finances. This briefing summarises the key announcements.
Research Briefing
This short briefing looks at some of the cross-cutting themes that are causing supply chain disruption in the UK, how UK businesses are being affected, and the Government’s response.
Research Briefing
This briefing sets out the background to the Autumn Budget and Spending Review 2021, which will take place on 27 October 2021. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.
Total results (page 24 of 96)