• Research Briefing

    Furnished Holiday Lettings

    Under the Furnished Holiday Letting (FHL) rules, income from furnished holiday accommodation may be treated in the same way as trading income for tax purposes. In 2009 the Labour Government proposed to repeal these rules from 2011, rather than extend their scope to property held across the EU, to ensure compliance with EU law. In the 2011 Budget the Coalition Government confirmed a number of changes to ensure the relief was complaint with EU law while mitigating its cost to the Exchequer.

  • Research Briefing

    Iran’s nuclear programme: an update

    Shortly after taking office, US President Obama gave negotiations with Iran over its nuclear programme one year to produce results, promising to push for a new set of United Nations sanctions if there was no progress. The E3+3 countries, France, Germany and the United Kingdom plus China, Russia and the United States reached agreement on a fourth round of sanctions in June 2010 This note looks at Iran’s nuclear programme, the effects of UN, US and EU sanctions and possible alternative approaches to the problem.

  • Research Briefing

    Tax relief for private medical insurance

    In 1990 a new tax relief for private medical insurance, paid for those aged 60 and over, was introduced. In 1997 the then Labour Government abolished this relief on the grounds of cost, and the view that it had failed to encourage take-up. This note discusses the short life of this tax relief, and recent debate as to whether it should be reintroduced.

  • Research Briefing

    Defence Reform

    The Independent Report into the Structure and Management of the MOD was published by the Defence Reform Unit on 27 June 2011. That report makes 53 recommendations on the reorganisation of the MOD.

  • Research Briefing

    Turkey’s 2011 elections and beyond

    At Turkey’s general elections on 12 June 2011, the governing Justice and Development Party (AK Party) won nearly 50% of the overall vote. This was the first time that a ruling party in Turkey has increased its vote in a third term. In the medium term its biggest challenges will be drafting a new constitution, stabilising the economy, and negotiating changing regional relationships, but in the short term it needs to diffuse a crisis over MPs boycotting parliament.

  • Research Briefing

    Private sewers

    Approximately 200,000 kilometres of privately owned sewers and lateral drains in England will be transferred to water and sewerage companies from 1 October 2011. This transfer will help to address many of the problems associated with these sewers.

  • Research Briefing

    The demise of the cheque?

    Cheques are an old and familiar form of payment that threatened to come to an end in 2018. this note sets out the reasons why and why the decision was reversed.

  • Research Briefing

    HIV and Hepatitis C infection from contaminated blood and blood products

    This Note summarises the background and current areas of debate relating to an episode of HIV and Hepatitis C infection from contaminated blood and blood products during the 1970s and 1980s. This includes existing support for those affected, the recommendations of an independent inquiry on this matter (the Archer Inquiry), and ongoing debate relating to levels of support in comparison with other countries.

  • Research Briefing

    AV and electoral reform

    The Coalition Programme of May 2010 included a commitment to introduce a Referendum Bill on electoral reform. The Parliamentary Voting System and Constituencies Bill was introduced on 22 July 2010 and made provision for the introduction of the Alternative Vote system for the House of Commons if there is a positive result in the referendum to be held on 5 May 2011. The Bill received Royal Assent on 16 February 2011. This note provides a summary of the main provisions of the Act; full details on the introduction of the Bill are given in Library Research Paper 10/55.

  • Research Briefing

    Aviation: security

    This Note gives an overview of how the UK and other governments are working to secure air transport from terrorist attacks. It includes information on the responses to 9/11 and subsequent terror attacks or attempted attacks, including the restrictions on hand luggage introduced in 2006 and the introduction of body scanners at UK airports in 2010.

  • Research Briefing

    Sovereign Grant Bill

    The Sovereign Grant Bill concerns the way in which the monarchy is funded. It seeks to replace the Civil List and other grants that support the Queen’s official duties with a new Sovereign Grant, based on a percentage of the profits of the Crown Estate. The new grant is designed to deliver at first a broadly similar level of finance in cash terms to what is available at present. There are mechanisms for adjusting the level in future, and for using any significant surplus as a means to reduce the grant. The Sovereign Grant is intended to be a typical government grant that will lead to the royal finances being audited by the National Audit Office, and subjected to full parliamentary scrutiny.

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