Research Briefing
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
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
The Government has selected its preferred bidder to build the Royal Navy's new frigates. This Commons Library update examines progress on the shipbuilding strategy and the main surface ship programmes: frigates, support ships and offshore patrol vessels.
Research Briefing
In August 2019 the United States formally withdrew from the Intermediate-Range Nuclear Forces (INF) Treaty.
Research Briefing
Divisions are the main form of voting in the House of Commons. This briefing paper describes how it works and how it developed.
Research Briefing
This briefing paper sets out the implications for UK trade with EU and non-EU countries of a no deal Brexit.
Research Briefing
This Commons briefing paper considers the UK’s conformity with product standards and safety marking in the lead up to Brexit.
Research Briefing
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
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
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
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.
Research Briefing
The Overseas Electors Bill 2017-19 was a Private Member’s Bill to extend the basis on which British citizens outside the UK qualify to participate in Parliamentary elections. It will remove the '15-year rule' which prevents British citizens living overseas from registering to vote if they have lived abroad for more than 15 years.
Research Briefing
This paper provides figures for the number of people claiming unemployment benefits (the “claimant count”) by parliamentary constituency, as well as a summary of the latest labour market statistics for the UK as a whole.
Research Briefing
The Parliamentary Constituencies (Amendment) Bill 2017-19 is a Private Member's Bill that sought to change the Rules for Redistribution of Parliamentary constituencies. This briefing summarises the main changes that the Bill would make if passed.
Research Briefing
Looks at changes to the tax treatment of unused pension funds on death, introduced as part of the 'pension freedoms', with effect from 6 April 2015
Total results (page 196 of 560)