Research Briefing
The Corporation Tax Bill is the fifth to be produced by the Tax Law Rewrite Project - established in December 1996 with the aim of rewriting the UK's existing primary direct tax legislation to make it clearer and easier to use. This note gives an update of the project, and a short introduction to the Bill.
Research Briefing
Sets out the basis for the uprating of benefits and tax credits in 2009
Research Briefing
This note sets out how competition law was used to allow the merger of the Lloyds TSB and HBOS banks to be cleared by the competition authorities and the Secretary of State. It also sets out competition concerns raised by this merger.
Research Briefing
Covers development of "pension tax simplification" rules introduced by Finance Act 2004. Updated to include Pre-Budget 2008 announcement.
Research Briefing
The UK tax burden for 2008/09 is estimated at 35.3% of GDP and is projected to increase to 36.0% by 2013/14. In 2008/09, income tax accounted for 29% of tax receipts, with national insurance contributions accounting for 19%.
Research Briefing
This Research Paper series summarises the main economic indicators currently available for the UK, along with comparisons with other major OECD countries for selected indicators. [Article: Pre-Budget Report 2008: public finances and tax measures]
Research Briefing
This Commons Library briefing paper has been archived as it no longer offers up-to-date information. However, we have published other papers which may be of interest.
Research Briefing
This note sets out the legal and historical background to the restrictions on royal marriages, and considers their application in the case of the marriage of Prince Charles to Camilla Parker Bowles.
Research Briefing
This note looks at how time out of the labour market is credited for state pension purposes (and how this is changing); carers' benefits for people of pension age; and some recent private pension reforms including the recent change regarding class 3 National Insurance Contributions.
Research Briefing
The UK has a provisional EU target for 15% of energy to come from renewable sources by 2020. This note details the Government's proposals to meet this target.
Research Briefing
This note refers to recent school improvement strategies, existing powers of local authorities to intervene where schools become a cause for concern, and outlines proposed changes.
Total results (page 432 of 561)