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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Research Briefing
e-petition 731497 relating to a disclosure and safeguarding mechanism for at-risk children
There will be a Westminster Hall debate on e-petition 731497 relating to disclosure and safeguarding mechanisms for at-risk children on Monday 13 April 2026 at 6pm. This debate will be led by Lewis Atkinson MP.
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Research Briefing
The law on extreme pornography
Extreme pornography is violent imagery intended to provoke sexual arousal. Amendments to the Crime and Policing Bill would create new offences in this category.
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Research Briefing
Changes to agricultural and business property reliefs for inheritance tax
From April 2026, inheritance tax relief available for agricultural and business property became restricted. There has been significant debate over how many farms and other businesses this measure would affect.
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Research Briefing
Pension tax relief: The annual allowance and lifetime allowance
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
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Research Briefing
Pension FAQs: Occupational and personal pensions
Frequently asked questions (FAQs) about occupational and personal pensions
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Research Briefing
Nature based solutions for climate change
Nature-based solutions are actions to protect, conserve and restore the natural world while simultaneously benefitting and society. This paper examines how nature based solutions harness nature to address issues such as climate change, and how they can also contribute to improvements in health and wellbeing, development, and infrastructure.
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Research Briefing
Pensions in the UK
This briefing gives an overview of pensions in the UK, including key data on the new and old state pension and private (occupational and personal) pensions
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Research Briefing
Pensions tax
Pensions contributions are generally tax-free but when pensions are paid out they are subject to certain taxes. However, there are forms of pension tax relief.
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Research Briefing
Key documents: taxation
This briefing lists a series of key documents on taxation.
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Research Briefing
Inheritance tax: Current policy and debates
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
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Research Briefing
Budget 2025: income tax rates on income from property, savings and dividends
In the 2025 Budget the government announced new separate tax rates on income from property, and an increase in tax rates on both savings income and dividend income.
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