Research Briefing
The National Insurance Fund had been in healthy surplus, but this has been declining sharply in recent years to the extent that without Treasury finance the balance on the Fund is projected to fall below the recommended minimum in 2014/15.
Research Briefing
The American economist James Tobin first made the suggestion for a tax on currency transactions to dissuade short term currency speculation in the 1970s. Recently the idea of a more general 'Tobin-like' tax on financial transactions has been discussed, in the wake of the global financial crisis. In January 2013 eleven Member States agreed to pursue the introduction of a Tobin-like tax, as consensus on an EU-wide tax proved impossible. The UK is not one of the participating States. This note looks at these developments, while a second note (SN1346) gives some historical background to the issue.
Research Briefing
This paper contains labour market figures for parliamentary constituencies, as well as a summary of the latest national and regional statistics.
Research Briefing
The Bill proposes a range of measures in line with the Government’s aim to reduce regulatory burdens on businesses and public authorities.
Research Briefing
New ONS figures suggest there were 1.4 million zero-hours contracts (more precisely, employee contracts that do not guarantee a minimum number of hours) providing work in January-February 2014. Didn’t they previously say 583,000 people were on zero-hours contracts?
Research Briefing
Public interest disclosure law now protects whistleblowers that disclose information to Members of Parliament, provided certain conditions are satisfied.
Research Briefing
This paper contains labour market figures for parliamentary constituencies, as well as a summary of the latest national and regional statistics
Research Briefing
The number of food banks in the UK has increased substantially in recent years. This note explains how food banks work, examines their growth and discusses possible contributing factors and policy developments.
Research Briefing
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 19 March 2014.
Research Briefing
The Wales Bill had its first reading in the House of Commons on 20 March 2014; it is due to have its second reading on 31 March 2014. The Bill devolves some tax-raising powers to the National Assembly for Wales. Stamp duty and landfill tax are devolved, while a power is created to reduce income tax by 10 pence in the pound and put a Welsh rate of income tax in its place. The Bill allows these powers over income tax to be devolved only if they are approved in a referendum, the calling of which is subject to parliamentary approval and a two-thirds majority in the Assembly.
Research Briefing
Budget 2014 and Office for Budget Responsibility forecasts: a summary. Includes overview along with analysis of forecasts and changes to pensions and savings, the welfare cap and the treatment of disputed tax.
Research Briefing
Construction Industry Training Board Levy is paid by eligation construction firms. Money raised is used to pay for training and skill development.
Research Briefing
This Note brings together documents relevant to the proposed “posting of workers enforcement directive” and its scrutiny in the UK and EU. It is not an attempt to define policy in this area. For information on policy developments contact Jacqueline Parker on extn 4317
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