-
-
Research Briefing
Income shifting
This note looks at the Government's recent legislative proposals to prevent 'income shifting' - arrangements used by the main earner in a family businesses to divert part of his income through the business to another person in a lower tax bracket, often their spouse, to mitigate their overall tax bill. These proposals proved controversial, and in the Pre Budget Report in November 2008 the Government confirmed that it was deferring any legislation, but would keep the issue under review.
-
Research Briefing
Welfare Reform Bill: social security provisions
This paper is one of two which examine the main proposals of the Welfare Reform Bill 2008-09. It deals with Part 1 of the Bill, which includes provisions to establish a 'work for your benefit' scheme for the long-term unemployed, to allow piloting of the 'personalised conditionality' regime, and to enable the future abolition of income support. See also Research Paper 09/09.
-
Research Briefing
Unemployment by constituency, December 2008
This paper shows the number of people claiming Jobseeker's Allowance recorded as resident in each constituency in the United Kingdom in December 2008, together with comparisons with the levels in December 2007 and December 1997. This paper also presents residence-based unemployment rates for all 646 constituencies in the United Kingdom.
-
Research Briefing
Saving Gateway Accounts Bill (Bill 3 of 2008-09)
This short Bill establishes a government subsidised savings scheme for people of working age on low incomes. The Saving Gateway has been trialled in several regions; the Bill establishes a scheme for the whole of the country.
-
Research Briefing
Economic indicators, January 2009
This Research Paper series summarises the main economic indicators currently available for the UK, along with comparisons with other major OECD countries for selected indicators. [Indicator-only edition]
-
Research Briefing
EU trade preferences for developing countries: the GSP & ‘Everything But Arms’
The European Union offers developing countries unilateral preferential trading arrangements under its Generalised System of Preferences (GSP), which is split into three parts: standard GSP, GSP+ and 'Everything But Arms'. A new GSP Regulation is to enter into force on 1 January 2009, running to the end of 2011. This note outlines the changes that have been made, providing a background and history to the GSP.
-
Research Briefing
Unemployment by constituency, November 2008
Unemployment by constituency, November 2008. House of Commons Library Research Paper 08/92. This paper shows the number of people claiming Jobseeker’s Allowance recorded as resident in each constituency in the United Kingdom in November 2008, together with comparisons with the levels in November 2007 and November 1997. This paper also presents residence-based unemployment rates for all 646 constituencies in the United Kingdom.
-
Research Briefing
The Lloyds-TSB and HBOS Merger: Competition Issues
This note sets out how competition law was used to allow the merger of the Lloyds TSB and HBOS banks to be cleared by the competition authorities and the Secretary of State. It also sets out competition concerns raised by this merger.
-
Research Briefing
Tax Law Rewrite: the Corporation Tax Bill 2008-09
The Corporation Tax Bill is the fifth to be produced by the Tax Law Rewrite Project - established in December 1996 with the aim of rewriting the UK's existing primary direct tax legislation to make it clearer and easier to use. This note gives an update of the project, and a short introduction to the Bill.
-
Research Briefing
Pension tax simplification
Covers development of "pension tax simplification" rules introduced by Finance Act 2004. Updated to include Pre-Budget 2008 announcement.
-
Research Briefing
UK Tax Burden
The UK tax burden for 2008/09 is estimated at 35.3% of GDP and is projected to increase to 36.0% by 2013/14. In 2008/09, income tax accounted for 29% of tax receipts, with national insurance contributions accounting for 19%.
-
-
Research Briefing
Economic indicators, December 2008
This Research Paper series summarises the main economic indicators currently available for the UK, along with comparisons with other major OECD countries for selected indicators. [Article: Pre-Budget Report 2008: public finances and tax measures]
-
Research Briefing
Means-tested benefits: help with mortgage costs (archived)
This Commons Library briefing paper has been archived as it no longer offers up-to-date information. However, we have published other papers which may be of interest.
Total results (page 197 of 225)