Debate Pack
Fire and rehire practices
A Westminster Hall debate on ‘Fire and rehire tactics’ has been scheduled for Tuesday 27 April 2021 from 2.30-4pm. The debate has been initiated by Kate Osborne MP.
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Debate Pack
Proposed closure of GKN Automotive plant in Birmingham
A Westminster Hall debate on the ‘Proposed closure of GKN Automotive plant in Birmingham’ has been scheduled for Wednesday 28 April 2021 from 9.25 am. The debate has been initiated by Jack Dromey MP.
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Research Briefing
Coronavirus: Self-Employment Income Support Scheme
To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
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Research Briefing
Protecting access to cash
Cash remains a vital payment method for more vulnerable people, but its wider use is in decline. How will Government and industry protect access to cash?
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Research Briefing
Suicide Prevention: Policy and Strategy
This briefing paper examines suicide prevention policies and strategies throughout the UK. It outlines national and local approaches to prevention policy in England, as well as Scotland, Wales, and Northern Ireland.
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Research Briefing
Tax avoidance and tax evasion
In recent years concerns as to the scale of mass marketed tax avoidance schemes have led to three major initiatives to undermine this market, and encourage a sea change in attitudes, both in the accountancy industry and its customers: the Disclosure of Tax Avoidance Schemes regime (DOTAS); the General Anti-Abuse Rule (GAAR); and the system of follower notices & accelerated payments. Following these initiatives the Government has continued to introduce provisions to tackle both tax avoidance and tax evasion, including measures in both the Spring & Autumn Budgets in 2017, and the 2018 Budget. This note provides an introduction to the issue of tax avoidance, looking in detail at the development of follower notices and accelerated payments, before discussing the current Government’s approach.
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Research Briefing
Inheritance Tax
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
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Research Briefing
Tax avoidance: a General Anti-Abuse Rule
UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.
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Research Briefing
Direct taxes: rates and allowances 2021/22
This paper sets out direct tax rates and principal tax allowances for the 2021/22 tax year, as confirmed in the 2021 Budget on 3 March 2021. The paper outlines the conditions necessary for eligibility for these tax allowances, and provides a summary of the general tax position in straightforward cases.
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Research Briefing
Corporate tax reform (2010-2020)
This note discusses the Coalition Government’s approach to corporate tax reform since 2010, focusing on the reductions made to the main rate, the decision to set a single rate of tax, and the reforms made to tax reliefs for capital investment. It goes on to examine the debate over corporate tax avoidance and the international efforts, led by the OECD, to tackle avoidance by multinationals through ‘Base Erosion and Profit Shifting’ (BEPS). It concludes by providing an update on these issues up to the end of 2020.
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Research Briefing
Corporate tax reform
This note discusses the reforms to corporation tax announced by the Chancellor Rishi Sunak in his 2021 Budget.
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Research Briefing
Budget 2021: personal allowance & higher rate threshold
In the 2021 Budget the Chancellor Rishi Sunak announced that the income tax personal allowance and the higher rate threshold would be frozen for four years from 2022/23 to 2025/26.
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Research Briefing
Disabled people in employment
This note summarises the key statistics available on disabled people in employment in the UK.
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Research Briefing
Inheritance Tax : a basic guide
This paper provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
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Research Briefing
Poverty in the UK: statistics
This note sets out information on the levels and rates of poverty in the UK, including historical trends and forecasts for future years, as well as poverty by employment status, tenure, ethnic group, disability, region and constituency.
Total results (page 3 of 67)