Research Briefing
Company donations in UK politics
There are concerns that company donations are a means by which foreign money can enter UK politics. Reforms have been included in the Representation of the People Bill to address this.
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Research Briefing
Energy efficiency of UK homes
Improving energy efficiency can help reduce energy bills, cut carbon emissions and improve energy security. How is the UK doing with efforts to increase energy efficiency?
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Research Briefing
Housing needs of young people
On Thursday 16 March at 1:30pm, there will be a Westminster Hall debate on the housing needs of young people. This debate is sponsored by Susan Murray MP and Gideon Amos MP.
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Research Briefing
US trade tariffs
The US has imposed tariffs on most UK goods imported into the US. Why has the Trump administration done so, and how will the UK-US deal mitigate that?
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Research Briefing
Court statistics for England and Wales
Key measures of criminal court workload and performance have not recovered to their pre-pandemic levels. In December 2025 outstanding caseloads in the magistrates’ courts and Crown Courts reached record levels. At the same time HM Courts and Tribunals Service spending on all courts and tribunals has increased.
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Research Briefing
Supreme Court judgment on the meaning of “sex” in the Equality Act 2010: For Women Scotland
The Supreme Court has ruled that references to “sex”, “man” and “woman” in the Equality Act refer to biological sex (a person’s sex at birth).
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Research Briefing
Inheritance Tax : a basic guide
This Commons Library research briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
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Research Briefing
Taxation of state pension
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
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Research Briefing
Statutory Sick Pay
This Commons Library briefing sets out the rules governing statutory sick pay (SSP) and how the scheme operates.
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Research Briefing
Pension Schemes Bill 2024-26: Consideration of Lords amendments
The House of Commons will consider Lords amendments to the Pension Schemes Bill 2024-26 on Wednesday 15 April 2026.
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Research Briefing
Hidden credit liabilities and the role of the Financial Conduct Authority
Allegations that banks put hidden credit lines in business loans, leading to business failures, will be debated in Westminster Hall on 14 April 2026.
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Research Briefing
Alternatives to ground mounted solar panels
A Westminster Hall debate has been scheduled for 4.30pm on 14 April on Alternatives to ground mounted solar panels. The debate will be opened by Lincoln Jopp MP.
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Research Briefing
Budget 2025: Gambling taxation
In the 2025 Budget the government announced three measures to reform the taxation of gambling.
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Research Briefing
Carbon Border Adjustment Mechanism
This briefing outlines the purpose of a Carbon Border Adjustment Mechanism (CBAM), the UK Government plans for a UK CBAM, the impact of the EU CBAM, and international trade considerations. It also sets out commentary on a need for global cooperation, and further reading.
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Research Briefing
Crime and Policing Bill 2024-26: Lords amendments
The Commons will consider Lords amendments to the Crime and Policing Bill on 14 April 2026.
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