• Research Briefing

    Laser Misuse (Vehicles) Act 2018

    This paper provides an overview of the Laser Misuse (Vehicles) Act 2018. The Act provides for new offences of shining or directing a laser beam towards a vehicle or air traffic facility, for which the maximum penalty would be imprisonment up to 5 years, an unlimited fine, or both.

  • Research Briefing

    Brexit: Parliament’s role in approving and implementing agreements with the European Union

    There is no domestic legal or constitutional requirement for a vote to be held in Parliament to approve the Withdrawal Agreement before it is concluded by the UK and the EU under Article 50 of the Treaty on the European Union (TEU). The Government can negotiate and sign an international treaty using its prerogative powers and without any formal parliamentary involvement. Article 50 TEU requires the consent of the European Parliament for the Withdrawal Agreement to be approved.

  • Research Briefing

    Railway passenger franchises

    This is one of two briefing papers on rail passenger franchising. This paper sets out the terms of the various rail franchises in England, Wales and Scotland. A second paper, CBP 6521, sets out in more detail how franchising works and the franchising policy of successive governments.

  • Research Briefing

    Voter ID pilots

    At the 2018 local elections in England, five local authorities held voter ID pilot schemes - Bromley, Gosport, Swindon, Watford and Woking.

  • Research Briefing

    The 2018 Venezuelan Presidential elections

    Venezuela is facing a growing political, economic and social crisis. With Presidential elections scheduled for Sunday, can things get better? This paper looks at the political developments in Venezuela from Hugo Chavez’s death in 2013 to today, the candidates and their prospects, and what might happen afterwards. Most analysts believe the incumbent President Nicolás Maduro, will win another term. However, a lot will depend on how many voters heed the main opposition bloc's call to boycott the elections, or whether they will turn out to vote for Maduro's opponent- former Chavista -Henri Falcón. With the economy in crisis, and growing poverty, hunger and disease fuelling mass migration, the prospects for Venezuela, regardless of who wins the election, do not look bright.

  • Research Briefing

    Starter Homes for First-Time Buyers (England)

    This briefing paper explains the Coalition Government's starter homes initiative. The homes were to be available at a minimum 20% discount on market value to first-time buyers under the age of 40. The paper outlines legislative provisions in the Housing and Planning Act 2016 to enact the initiative, together with planning policy reforms and a £1.2 billion Starter Homes Land Fund to support starter homes delivery. No starter homes were built and the policy appears to have been replaced by First Homes. This paper is historic and will not be updated.

  • Research Briefing

    Insurance Premium Tax

    Insurance Premium Tax (IPT) is charged on insurance premiums and covers most general insurance. This note gives a short history of the tax since it was introduced in 1993, including the rise in the main rate of tax confirmed in the Spring 2017 Budget.

  • Research Briefing

    Corporation tax in Northern Ireland

    In March 2015 Parliament passed the Corporation Tax (Northern Ireland) Act 2015 which, subject to commencement regulations, will devolve corporation tax rate setting powers to the Northern Ireland Assembly. The Government has committed to commencing the regime if the NI Executive demonstrates its finances are on a sustainable footing. This note discusses the development of the Government’s policy and the wider debate over corporate tax competition.

  • Research Briefing

    Taxation of non-domiciles: recent developments

    A person's 'domicile' is their permanent home, and while this is a concept of general law, it has long been an important consideration in an individual's liability to pay tax in the UK. "Non-domiciles" who live in the UK have been entitled to be taxed under the "remittance basis", where any overseas income or gains is only subject to UK tax if remitted to this country. In the Summer 2015 Budget the Government announced a number of major changes to non-domicile taxation which are to take effect from April 2017. This paper discusses the background to these proposals and the current debate as to their impact.