• Research Briefing

    Employment Law Review – workplace disputes

    Following the Coalition agreement to review employment law, the Department for Business, Innovation and Skills (BIS) announced the “Employment Law Review” in January 2011, the first strand of which was a consultation on workplace disputes. This Note considers that consultation and the background to it, and the Government’s intentions as set out in its response to the consultation published in November 2011

  • Research Briefing

    Hypothecated taxation

    Hypothecation is the term used to describe the process of assigning tax revenues to a specific end, or - in certain cases - ensuring that they are not spent on one particular end. This note looks at the case that has been made for hypothecated taxation, before looking at a number of areas where its potential use has been discussed and the very limited way it has featured to date in the UK tax system.

  • Research Briefing

    VAT on ‘labour-intensive’ services

    All Member States have limited discretion to set VAT rates under EU VAT law. Under a scheme agreed in October 1999, countries may introduce a reduced VAT rate on certain 'labour-intensive' services. Several countries have made use of the scheme, though the UK Government has shown no interest in doing so. This note discusses the development of European VAT law, before looking at this scheme in detail.

  • Research Briefing

    Furnished Holiday Lettings

    Under the Furnished Holiday Letting (FHL) rules, income from furnished holiday accommodation may be treated in the same way as trading income for tax purposes. In 2009 the Labour Government proposed to repeal these rules from 2011, rather than extend their scope to property held across the EU, to ensure compliance with EU law. In the 2011 Budget the Coalition Government confirmed a number of changes to ensure the relief was complaint with EU law while mitigating its cost to the Exchequer.

  • Research Briefing

    Tax relief for private medical insurance

    In 1990 a new tax relief for private medical insurance, paid for those aged 60 and over, was introduced. In 1997 the then Labour Government abolished this relief on the grounds of cost, and the view that it had failed to encourage take-up. This note discusses the short life of this tax relief, and recent debate as to whether it should be reintroduced.

  • Research Briefing

    Scotland Bill: Committee Stage Report

    This is a report on the Commons committee stage of the Scotland Bill 2010-12. Introduced to the House of Commons on 30 November 2010, its second reading was on 27 January 2011, and its committee stage took place on the floor of the House on 7, 14 and 15 March 2011. Report and third reading are scheduled for 21 June 2011. On 13 June 2011 the Secretary of State for Scotland, Michael Moore, announced a package of changes to the Bill in response to issues that had been raised in the UK and Scottish Parliaments, and by the Scottish Government.

  • Research Briefing

    Unemployment by Constituency, May 2011

    This paper presents labour market data for Parliamentary Constituencies. A summary of the latest national and regional labour market data is given, along with a selection of relevant constituency-level indicators including the latest Jobseeker’s Allowance (JSA) claimant count data.

Total results (page 70 of 96)