• Research Briefing

    Capital gains tax : the 2008 reforms

    In the 2008 Budget the Labour Government introduced a major reform to capital gains tax, introducing a new single rate of tax set at 18%, and withdrawing 'taper relief', which had been designed to encourage longer-term investment in business assets. This note examines the background to this reform.

  • Research Briefing

    Sudan: Peace or war, unity or secession?

    This paper considers the current political situation in Sudan, including the impact of the April 2010 elections in which Omar al-Bashir was re-elected as national President. The prospects for Sudan over the coming year are examined, with particular reference to the two referendums to be held in January 2011, required under the 2005 Comprehensive Peace Agreement, and the recent resurgence of the conflict in Darfur.

  • Research Briefing

    Capital gains tax : background history

    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.

  • Research Briefing

    Economic indicators, June 2010

    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']

  • Research Briefing

    Aviation: disruptive passengers

    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.

  • Research Briefing

    Changes to 16-19 education funding

    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.

  • Research Briefing

    Armed Forces Compensation Scheme

    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.

  • Research Briefing

    Inheritance tax and probate

    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.

  • Research Briefing

    Trends in GCSE attainment gaps

    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.

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