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
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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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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