The Budget and the annual Finance Bill

This paper discusses the way that Parliament scrutinises the Government’s proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and the decision in 2017 to move the Budget from the Spring to the Autumn. It also provides some suggestions for further reading.…

Read more

Spring Budget 2020: Background briefing

This briefing sets out the background to Spring Budget 2020 which will take place on 11 March 2020. The Office for Budget Responsibility (OBR) will publish revised forecasts for the economy and public finances on the same day.

Read more

The UK-EU future relationship negotiations: process and issues

The UK and EU begin negotiations over their future relationship this week. This paper outlines the UK and EU’s objectives, the main issues of contention and the process being followed in the negotiations …

Read more