The United Kingdom constitution – a mapping exercise
A briefing paper which "maps" (or summarises) the main elements of the United Kingdom's uncodified constitution.
Documents to download
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Local Audit and Accountability Bill [HL] (570 KB , PDF)
The Local Audit and Accountability Bill [HL] would abolish the Audit Commission and replace it with a new audit regime for local authorities, local health bodies and other public bodies covered by the Commission’s remit. The Bill would also amend the current regulations on council tax referendums, and permit the Secretary of State to direct local authorities to comply with the local authority publicity code.
The Bill follows a process of consultation and Parliamentary scrutiny undertaken since the decision to abolish the Commission was taken in August 2010. The Bill has completed its passage through the House of Lords. This Paper has been prepared to inform the Second Reading of the Bill in the House of Commons.
Documents to download
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Local Audit and Accountability Bill [HL] (570 KB , PDF)
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British Steel and government special measures
The government has taken control of British Steel’s Scunthorpe plant operations. What are the next steps if nationalisation follows?
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VAT Registration
Businesses are required to register for VAT if their turnover of taxable goods and/or services is above a given threshold. This note discusses how the registration threshold has been set in recent years and the debate there has been about whether the threshold is too high or too low.
