Insight
Tax strategy and Government policy
What are the different approaches to taxation that might appear in a tax strategy?
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Research Briefing
Employment by Country of Birth and Nationality
This Commons Library briefing paper analyses data on employment in the UK by country of birth and nationality. The briefing compares data from 1997 to 2021 and explains how figures for employment by nationality can differ to those for employment by country of birth.
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Research Briefing
The UK-EU Trade and Cooperation Agreement: Level playing field
This briefing covers the outcome of the UK and EU negotiations on commitments to have a level playing field for open and fair competition – an important part of the UK-EU Trade and Cooperation Agreement (TCA).
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Research Briefing
Labour market statistics: UK regions and countries
This paper gives an overview of labour market statistics across the UK’s regions and countries. The spreadsheet published alongside this paper includes a ‘profile tool’ where you can select a region and see all data for that region presented in tables and charts.
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Research Briefing
Bankers’ pay
How concerns about banking executives' pay have been addressed, in particular since the 2007/08 global financial crisis.
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Debate Pack
Fire and rehire practices
A Westminster Hall debate on ‘Fire and rehire tactics’ has been scheduled for Tuesday 27 April 2021 from 2.30-4pm. The debate has been initiated by Kate Osborne MP.
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Debate Pack
Proposed closure of GKN Automotive plant in Birmingham
A Westminster Hall debate on the ‘Proposed closure of GKN Automotive plant in Birmingham’ has been scheduled for Wednesday 28 April 2021 from 9.25 am. The debate has been initiated by Jack Dromey MP.
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Research Briefing
Tax avoidance: a General Anti-Abuse Rule
UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.
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Research Briefing
Direct taxes: rates and allowances 2021/22
This paper sets out direct tax rates and principal tax allowances for the 2021/22 tax year, as confirmed in the 2021 Budget on 3 March 2021. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.
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Research Briefing
Budget 2021: Additional business rate reliefs in England
A further round of business rate reliefs and cash grants for businesses in England was announced in the March 2021 Budget.
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Insight
Budget 2021: Additional business rate reliefs in England
A further round of business rate reliefs and cash grants for businesses in England was announced in the March 2021 Budget.
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Research Briefing
The furlough scheme: One year on
How has the Coronavirus Job Retention Scheme changed over the year and what might happen once it ends?
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Insight
The furlough scheme: One year on
How has the Coronavirus Job Retention Scheme changed over the year and what might happen once it ends?
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Research Briefing
Ministerial and other Maternity Allowances Bill 2019-2021
This Bill aims to allow Ministers to take paid maternity leave whilst remaining in government. This Briefing Paper explains the background, what the Bill does and summarises reaction to the Bill.
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Research Briefing
Public Sector Exit Payment Cap
This paper discusses the Restriction of Public Sector Exit Payment Regulations 2020. The Regulations came into force in November 2020 but were disapplied by the Treasury on 12 February 2021 and will be revoked on 19 March 2021.
Total results (page 27 of 96)