Research Briefing
From April 2026, inheritance tax relief available for agricultural and business property became restricted. There has been significant debate over how many farms and other businesses this measure would affect.
Research Briefing
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
Research Briefing
Frequently asked questions (FAQs) about occupational and personal pensions
Research Briefing
Nature-based solutions are actions to protect, conserve and restore the natural world while simultaneously benefitting and society. This paper examines how nature based solutions harness nature to address issues such as climate change, and how they can also contribute to improvements in health and wellbeing, development, and infrastructure.
Research Briefing
This briefing gives an overview of pensions in the UK, including key data on the new and old state pension and private (occupational and personal) pensions
Research Briefing
Pensions contributions are generally tax-free but when pensions are paid out they are subject to certain taxes. However, there are forms of pension tax relief.
Research Briefing
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
Research Briefing
In the 2025 Budget the government announced new separate tax rates on income from property, and an increase in tax rates on both savings income and dividend income.
Research Briefing
The new tax year started on 6 April 2026. Direct taxes’ rates and allowances were confirmed in the 2025 Budget. These are taxes paid directly by the taxpayer to the government.
Research Briefing
In the 2025 Budget the government announced that it would amend the tax treatment of the sale of shares to the trustees of Employee Ownership Trusts (EOTs).
Research Briefing
Public service pension payments are required by statute to increase each April, in line with prices.
Research Briefing
Several tax thresholds have not been increased since 2022. This briefing looks at fiscal drag in the context of taxation in the UK, with a specific focus on income tax thresholds.
Research Briefing
The Visegrad countries (Hungary, Slovakia, Poland and Czech Republic) have increasingly diverged in their positions on the EU and support for Ukraine
Research Briefing
The number of pupils in alternative education provision has increased in recent years. Outcomes for these pupils are often worse than average.
Research Briefing
This briefing addresses frequently asked questions about the switch of traditional landline phones to digital, Voice over Internet Protocol (VOIP) services.
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