Research Briefing
Direct taxes: Rates and allowances for 2026/27
The new tax year started on 6 April 2026. Direct taxes’ rates and allowances were confirmed in the 2025 Budget. These are taxes paid directly by the taxpayer to the government.
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Research Briefing
Budget 2025: Employee Ownership Trusts
In the 2025 Budget the government announced that it would amend the tax treatment of the sale of shares to the trustees of Employee Ownership Trusts (EOTs).
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Research Briefing
Public service pension increases
Public service pension payments are required by statute to increase each April, in line with prices.
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Research Briefing
Fiscal drag: An explainer
Several tax thresholds have not been increased since 2022. This briefing looks at fiscal drag in the context of taxation in the UK, with a specific focus on income tax thresholds.
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Research Briefing
Changing positions on the EU and Ukraine in central Europe
The Visegrad countries (Hungary, Slovakia, Poland and Czech Republic) have increasingly diverged in their positions on the EU and support for Ukraine
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Research Briefing
The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of a set threshold, now set at £60,000.
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Research Briefing
Alternative education provision in England
The number of pupils in alternative education provision has increased in recent years. Outcomes for these pupils are often worse than average.
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Research Briefing
The switch to digital landlines
This briefing addresses frequently asked questions about the switch of traditional landline phones to digital, Voice over Internet Protocol (VOIP) services.
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Research Briefing
Modernisation Committee
An overview of the current Modernisation Committee, established in 2024, and the work of the previous Modernisation Committee, which sat from 1997 to 2010.
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Research Briefing
The Independent Inquiry into Grooming Gangs
The government has announced that it is establishing a statutory public inquiry into grooming gangs. The inquiry begins work on 13 April 2026.
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Constituency casework,Research Briefing
Problems with parcel deliveries
It is often a retailer’s responsibility to ensure that parcels are delivered safely. Find out more about consumers’ rights in relation to parcel deliveries.
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Research Briefing
Rights of Rivers
This briefing outlines the concept of the rights of rivers, and explores the implications of affording such rights through a series of case study examples. It also sets out developments in England, as well as stakeholder and Parliamentary commentary.
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Research Briefing
Liaison Committee: Taking evidence from the Prime Minister
The Liaison Committee has held oral evidence sessions with the Prime Minister since 2002.
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Research Briefing
The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
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Research Briefing
Yemen in 2025/26: Changing balance of power in the south
While the frontlines in Yemen’s civil war have long been frozen, the balance of power in anti-Houthi forces is changing. Houthis are restricting aid groups.
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