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
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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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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