Research Briefing
This paper looks at the recent debate on taxing aviation, in the context of concerns about the structure of air passenger duty (APD), the rates of tax, earlier reforms to APD in the 2014 Budget, and the current Government's consultation on aviation tax launched in March 2021. The development of APD since its introduction is set out in two other Commons Briefing papers (CBP413 & CBP6426).
Research Briefing
This Commons Library briefing paper describes police detention powers and outlines a recent history of their reform. It also describes the police custody estate.
Research Briefing
The key differences between support with housing costs in Housing Benefit and Universal Credit.
Research Briefing
On 15 August 2021 the Taliban took control of the Afghan capital, Kabul. Afghanistan's President, Ashraf Ghani, left the country and his Government collapsed. What are the implications, and will a Taliban government be recognised by the international community?
Research Briefing
This briefing paper brings together details of the main changes to the rent safety net announced since 2010. It covers the savings achieved through changes to Housing Benefit and the Universal Credit housing costs element, as well as the impact of these policies, and the debate that surrounds them.
Research Briefing
11 September 2021 will mark the 20th anniversary of the 9/11 terrorist attacks on the United States and the end of a military presence in Afghanistan that has spanned two decades.
Research Briefing
This paper provides an overview of the rules on Covid-19 and returning to the workplace. It discusses the lifting of lockdown legislation, employer's health and safety obligations, hybrid working and circumstances when workers can refuse to go to work.
Research Briefing
For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform, and recent reforms to tackle VAT fraud in this sector.
Research Briefing
The UK has significant trading and security interests in the Gulf. The paper describes human rights in the region, international relations, and the World Cup.
Research Briefing
This briefing discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s introduction of a 5% rate from 1 January 2001, which was then the lowest rate then permissible due to EU VAT rules, and, more recently, with the UK's departure from the EU, the current Government’s introduction of a zero rate from 1 January 2021.
Research Briefing
This paper provides an introductory overview of the development of early intervention policies, their evidence-base and their impact. It also provides links to further reading. It complements the Library briefing paper Early Intervention: policy and provision (CBP 7647) which provides information on the provision of early intervention support programmes in England.
Research Briefing
The maximum number of paid ministers is set out in legislation. The Prime Minister can also appoint unpaid ministers. All ministers, combined with Parliamentary Private Secretaries make up the 'payroll vote' in the House of Commons.
Research Briefing
This briefing provides a broad overview of the rules on access to benefits for people coming to the UK from abroad. It describes the situation for asylum seekers, nationals from European Economic Area (EEA) countries, and non-EEA nationals.
Research Briefing
This briefing sets out the principles of EU rules on state aid and the WTO Agreement on Subsidies and Countervailing measures.
Research Briefing
This paper provides an overview of the governance and dispute settlement provisions of the Trade and Cooperation Agreement. The Agreement establishes a network of committees to oversee its implementation. There is also an arbitration mechanism for disputes between the UK and EU, but with exemptions and variations for different policy areas.
Total results (page 156 of 562)