Capital gains tax (CGT) was first introduced in 1965 on gains made on the disposal of assets by individuals, personal representatives and trustees. This note provides a short history of the tax up to 2007.
This Note is intended to be a companion to Library Standard Note 831 Fixed Term Parliaments. It explains how fixed term parliaments operate in a number of other advanced democracies, both parliamentary and presidential.
This Research Paper series summarises the main economic indicators currently available for the UK, along with comparisons with other major OECD countries.
[Article: 'Is the recent rise in inflation temporary?' and 'Household income and poverty in 2008/09']
In order to make sense of Sudan's present and possible futures, it is vital to know something of its recent past. This is the purpose of this Standard Note, which provides a detailed account of events in Sudan, including their regional impact, between 2003 and 2009. It will not be updated.
There are a number of offences that can be committed by aircraft passengers under the Air Navigation Order 2009, such as: entering an aircraft while drunk; being drunk on an aircraft; using threatening language or engaging in threatening behaviour; interfering with an aircraft or its crew; endangering an aircraft; and refusing to obey an order from the aircraft commander. Various penalties are available for these offences, as set out in the following note.
This note gives an overview of recent changes to the funding of education and training for 16 -19 year olds. It provides general background and also covers the roles of the new funding agencies, the funding formula used to determine allocations and issues emerging from the transfer of planning and funding responsibilities from the Learning and Skills Council to local authorities.
The Armed Forces Compensation Scheme (AFCS) replaced both the War Pensions Scheme and 'attributable' benefits payable under the old Armed Forces Pension Scheme (AFPS) for service personnel experiencing ill health, injury or death arising from service-related incidents on or after 6 April 2005. This note outlines the scheme and changes made to it since its introduction.
Following the May 2010 elections, the UK has a coalition government for the first time in decades. This note shows that coalitions are an established form of government in western Europe and the UK.
Women make up 51% of the population of the UK, but only 22% of MPs are women. This note looks at women in Parliament, Government and other areas of public life.
In 2003 the Government introduced a new Direct Payment scheme, to deal with a problem created by the interaction between the conditions placed on an estate before a grant of probate is issued, and the requirements to pay inheritance tax on that estate. This note describes the introduction of the new scheme.
National improvements on the headline GCSE attainment measure have quickened in recent years. This has been accompanied by a fall in the performance gaps between different groups of pupils. Some substantial gaps remain, especially by different levels of poverty or deprivation. Others, such as those for most ethnic groups have virtually disappeared.
These patterns raise the possibility that this headline indicator is no longer an an adequate measure of performance gaps that still exist and are clear on other measures.
By April 2011 most lone parents with a youngest child aged seven or over will no longer be able to claim Income Support but will instead have to claim Jobseeker's Allowance and be available for and seek paid work.
The Welfare Reform Act 2009 includes provisions to enable piloting of mandatory 'work-related activity' for lone parents on Income Support and partners of benefit claimants with a youngest child aged 3-6. The Labour Government announced proposals to run 'pathfinders' in four Jobcentre Plus districts in England from October 2010.