• Research Briefing

    Trophy Hunting

    There is ongoing debate about trophy hunting, its contribution to wildlife conservation and links to wildlife trafficking. Those opposed to trophy hunting are calling for a ban on imports of hunting trophies into the UK.

  • Research Briefing

    EU Defence: the realisation of Permanent Structured Cooperation (PESCO)

    In November 2017, 23 EU Member States submitted a Joint Notification to the EU Council of Ministers setting out their intention to utilise the Permanent Structured Cooperation (PESCO) mechanism to further European defence (CSDP). Ireland and Portugal subsequently joined in early December and a Decision formally launching PESCO was adopted on 11 December 2017. The first 17 capability projects were formally launched in March 2018, with a second tranche of 17 projects agreed in November 2018. The UK did not sign the Joint Notification and will, therefore, remain outside of PESCO. In doing so, the UK has no decision making rights over its governance, its projects, or a veto over its future strategic direction.

  • Research Briefing

    The European Intervention Initiative (EII/EI2)

    The European Intervention Initiative (EII/EI2) is a French-led initiative set out by President Macron in September 2017 as part of his vision for a “sovereign, united and democratic Europe”. In order to achieve that ambition he put forward proposals for a common European intervention force and a common doctrine for action, independent of the European Union. Ten European countries, including the UK, are involved in the initiative. Italy indicated its willingness to join in September 2019.

  • Research Briefing

    Inheritance tax and civil partnerships

    This note looks at the debate on the treatment of spouses and civil partners for the purposes of inheritance tax, principally in the context of the passage of the Civil Partnerships Act 2004, and the provisions in Budget 2005 to ensure the tax system treated each in the same way.

  • Research Briefing

    UK replacement of the EU’s external agreements after Brexit

    The EU has over a thousand international agreements with non-EU countries, covering trade, aviation, nuclear co-operation and other issues. These will cease to apply to the UK when it leaves the EU. The Government has identified 157 agreements with non-EU countries that it is seeking in order to replace these arrangements in the event of a no deal Brexit. Some agreements have already been concluded, but engagement is ongoing for most of these and some will not be in place by the scheduled Brexit day of 31 October.

  • Research Briefing

    Income tax – cap on unlimited reliefs

    In Budget 2012 the Government announced that from April 2013 it would introduce a cap on certain unlimited income tax reliefs. Initially many charities raised concerns that this could have a very serious impact on the incentives for those on higher incomes to make charitable donations. In December 2012 the Government confirmed it would proceed with the cap, though tax relief on charitable donations would be excluded from its scope. This note gives more details.

  • Research Briefing

    Resignation from the House of Commons

    Under a Resolution of the House of 2 March 1624, Members of Parliament cannot directly resign their seat. This means that MPs wishing to resign their seat must be appointed to one of two paid offices of the Crown. These are the Crown Steward and Bailiff of the Chiltern Hundreds and the Crown Steward and Bailiff of the Manor of Northstead. This briefing paper explains how this process works, and the historical background behind it.

  • Research Briefing

    European defence: where is it heading?

    In light of Brexit, an increasingly assertive Russia and the unpredictable attitude of the current US administration toward European security, there is, at present. a political appetite for progress in the development of the EU's Common Security and Defence Policy. Much has been achieved in the last few years and without the UK, which has historically opposed deeper defence integration, Brexit undoubtedly offers opportunities. The question is: how far will the EU at 27 be willing to go? This is an update to earlier versions of this paper published in May 2018 and May 2019.

  • Research Briefing

    Age-related personal allowance

    All taxpayers are entitled to receive a personal allowance to set against their income for tax purposes. Individuals aged 65 and over have been entitled to receive an additional allowance; an extra addition has been made for those age 75 and over. This note gives details of the allowance and the Coalition Government's decision, first announced in Budget 2012, to phase it out from 2013/14.

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