Research Briefing
This historical note examines the difficulty of designing effective tax incentives for small companies, in the context of the four year history of the zero rate of corporation tax, introduced in April 2002.
Research Briefing
This note discusses the reforms to taxing small businesses set out in the 2007 Budget - in particular, the phased increase in the small companies tax rate - before looking at the recent change in the Government's approach, signalled in the 2008 Pre-Budget Report.
Research Briefing
Legislation to outlaw discrimination has existed for over 40 years. Typically, new Acts have had as their focus one area of policy, for example, pay, equal treatment of women, race discrimination etc. Almost inevitably, the body of current law, introduced piece meal over such a long period, has developed inconsistencies of both content and approach. As well as introducing new requirements one of the main aims of this Bill is to harmonise existing law into a more coherent whole.
Research Briefing
Updated with details of the changes to permit the display of national symbols on number plates, which came into force in April 2009.
Research Briefing
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: The 2009 Budget - economic and public finance forecasts]
Research Briefing
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 22 April 2009. It lists the principal personal allowances which will be available against income tax in the tax year 2009/10, and it outlines the conditions necessary for eligibility for these allowances.
Research Briefing
Inflation as measured by the RPI was -0.3% in March 2009, the first time it has been negative since 1960. It is likely to continue to be negative for some months to come in 2009 with possible consequences for pensions, benefits and taxes.
Research Briefing
This note describes a Private Members Bill, introduced by Malcolm Wicks MP, with government support, to modernise industrial provident societies and other third sector business forms.
Research Briefing
The financial crisis in the US: key events, causes and responses House of Commons Library Research Paper 09/34
Research Briefing
This paper shows the number of people claiming Jobseeker's Allowance recorded as resident in each constituency in the United Kingdom in March 2009, together with comparisons with the levels in March 2008 and March 1997. This paper also presents residence-based unemployment rates for all 646 constituencies in the United Kingdom.
Research Briefing
This is a report of the House of Commons Committee Stage of the Apprenticeships, Skills, Children and Learning Bill. It complements Research Papers 09/14 and 09/15 prepared for the Commons Second Reading debate.
Research Briefing
The 2009 Budget will be presented by the Chancellor on 22 April. This note provides background on recent developments and forecasts for the economy and public finances.
Research Briefing
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: The London Summit: background and outcomes]
Research Briefing
The global financial crisis has been tumultuous for Iceland. Until recently considered a rich, successful and competitive nation, Iceland suffered a dramatic collapse of its economy and currency following the collapse of its banking sector in October 2008. It was forced to negotiate a loan from the IMF and further financial support from a number of countries, and saw the fall of its government. The crisis has led to renewed suggestions that Iceland may apply to join the EU and adopt the euro. Following the Government's fall in January 2009, a caretaker Government took over in February and elections are expected on 25 April 2009. The major partner in the caretaker left-wing coalition, the Social Democratic Alliance, was a member of the previous administration and is strongly pro-EU, but its new partner, the Left Green Movement, has said it will continue to oppose EU membership.
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