Research Briefing
Retrospective tax legislation imposes or increases a tax charge prior to the legislation being introduced. Although this is a controversial practice, retrospective provisions are often introduced to mitigate the risks to the Exchequer from tax avoidance.
Research Briefing
This guide sets out a the basic principles of a good statistical table.
Research Briefing
Looks at some of the issues currently raised in connection with Pension Credit
Research Briefing
This House of Commons Library Briefing Paper provides information on the implementation of local Council Tax Reduction Schemes since 1 April 2013. These local support schemes have replaced the national scheme of Council Tax Benefit.
Research Briefing
On 26 February 2020, the Prime Minister set out the government’s approach to the Integrated Review of security, defence, development and foreign affairs. This paper provides links to a selection of news, analysis and comment on the upcoming Integrated Review.
Research Briefing
This House of Commons Library briefing note sets out the rules on variations under the “2012 scheme” administered by the Child Maintenance Service (CMS). From a policy standpoint, it compares the current variation rules to those for the legacy “2003 scheme”, and notes criticism of the changes and parliamentary debate of them. This Briefing was last updated in March 2019.
Research Briefing
This Commons Library research briefing provides information about changes to the treatment of earnings (for child maintenance purposes) from certain "special occupations", including reserve or territorial force members and local authority councillors. This Briefing was last updated in March 2017.
Research Briefing
This House of Commons Library briefing paper sets out how the Child Maintenance Service (CMS) uses, collects and reviews the income of the non-resident parent under the 2012 statutory child maintenance scheme. This Briefing was last updated in December 2018.
Research Briefing
This Commons Library Briefing Paper discusses the rights of workers who are required to self-isolate after travelling abroad (quarantine). It provides an overview of the quarantine rules and discusses how this could impact on issues such as pay and disciplinary action against workers who are required to quarantine.
Research Briefing
Armed Forces Pension Scheme and preserved pensions
Research Briefing
This briefing was last updated in August 2018.
Research Briefing
This briefing was last updated in January 2017.
Research Briefing
Active travel means making journeys by physically active means, like walking or cycling. Given active travel is a devolved policy area, this briefing relates primarily to active travel policies in England.
Research Briefing
This Commons Library Briefing Paper discusses business closure and re-opening across the UK. It considered which businesses were required to close under the four lockdown regulations and how each of the four nations are lifting these regulations. As well as looking at which businesses can re-open it outlines the steps that they must take to do so safely.
Research Briefing
This paper gives an overview of the concept of national road pricing, including its history in the UK and current debates about its attractions as a replacement for fuel duty and vehicle excise duty in the future.
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