Research Briefing
In the 2008 Budget the Labour Government introduced a major reform to capital gains tax, introducing a new single rate of tax set at 18%, and withdrawing 'taper relief', which had been designed to encourage longer-term investment in business assets. This note examines the background to this reform.
Research Briefing
Capital gains tax (CGT) was first introduced in 1965 on gains made on the disposal of assets by individuals, personal representatives and trustees. This note provides a short history of the tax up to 2007.
Research Briefing
This Research Paper series summarises the main economic indicators currently available for the UK, along with comparisons with other major OECD countries. [Article: 'Is the recent rise in inflation temporary?' and 'Household income and poverty in 2008/09']
Research Briefing
There are a number of offences that can be committed by aircraft passengers under the Air Navigation Order 2009, such as: entering an aircraft while drunk; being drunk on an aircraft; using threatening language or engaging in threatening behaviour; interfering with an aircraft or its crew; endangering an aircraft; and refusing to obey an order from the aircraft commander. Various penalties are available for these offences, as set out in the following note.
Research Briefing
In 2003 the Government introduced a new Direct Payment scheme, to deal with a problem created by the interaction between the conditions placed on an estate before a grant of probate is issued, and the requirements to pay inheritance tax on that estate. This note describes the introduction of the new scheme.
Research Briefing
By April 2011 most lone parents with a youngest child aged seven or over will no longer be able to claim Income Support but will instead have to claim Jobseeker's Allowance and be available for and seek paid work.
Research Briefing
The Welfare Reform Act 2009 includes provisions to enable piloting of mandatory 'work-related activity' for lone parents on Income Support and partners of benefit claimants with a youngest child aged 3-6. The Labour Government announced proposals to run 'pathfinders' in four Jobcentre Plus districts in England from October 2010.
Research Briefing
This note explains the single air navigation service charge legislated for in 2006 and implemented in full in January 2010.
Research Briefing
This note sets out the debate about the continued use of imperial measures and where they are still permitted in law.
Research Briefing
This Note explains the legislative framework in which low cost airlines have flourished and looks at some of the issues associated with these airlines in recent years.
Research Briefing
A research paper series that summarises the main economic indicators currently available for the UK, along with comparisons with other major OECD countries for selected indicators. [Article:'The General Election and the financial markets' and 'Greece's debt crises']
Research Briefing
This note traces the developments in the liberalisation of the air transport market within the European Union between 1986 and 2002.
Research Briefing
This note sets out controls on workplace temperature relating to maximum and minimum temperatures.
Research Briefing
This note summarises the law under which tattooing and body piercing business are licensed and regulated
Research Briefing
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, for April 2010.
Total results (page 185 of 227)