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
The fallout from the explosion, ongoing political and economic pressures, and support from the international community.
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.
Research Briefing
This briefing paper considers copycat websites that offer to process services that are provided cheaper or free of charge through official government sites.
Research Briefing
This Commons Library briefing paper deals with a Government proposal to establish a single fee of £273 for applicants for probate to reflect the full cost of processing probate applications
Research Briefing
What happens to consumers' gift vouchers and other prepayments when a retailer becomes insolvent?
Economic updates,Research Briefing
While robust GDP growth of around 7% is expected for 2021 as a whole, there are indications that the economic recovery has recently lost some momentum.
Research Briefing
This Library briefing paper discusses the enforcement of coronavirus restrictions regulations in England and Wales. It explains who has powers to enforce the restrictions and what those powers are. It also summarises statistics on the number of Fixed Penalty Notices (FPNs- fines) issued by police for coronavirus offences.
Total results (page 181 of 641)