• Research Briefing

    Cyprus: a political and economic overview

    Cyprus has been divided between the Greek community in the south and the Turkish community in the north since 1974. 2008 brought a renew sense of optimism to those eager for a reunification settlement, but this has now receded somewhat, with suggestions that a 'window of opportunity' may close in the spring of 2010. The economic situation - slowing in the south and already poor in the north - could be further damaged if there is no settlement deal.

  • Research Briefing

    Newspaper and magazine distribution agreements: competition issues

    This note explains the competition issues associated with newspaper and magazine distribution agreements including: whether the distribution agreements which restrict distribution territories are compatible with competition law; the decision to let the National Newspaper Code of Practice lapse; and the OFT's September 2009 decision not to refer the sector to the Competition Commission

  • Research Briefing

    The Future For Green Taxes

    This paper sets out to explain environmental taxes and their use in the context of existing and forthcoming policy and legislation; it does not explore the arguments surrounding climate change science. In particular this paper sets out: how green taxes are defined; the arguments for and against their use; Labour government policy on green taxation; the new context for environmental taxation in terms of climate change targets; and proposals for the future use of green taxes.

  • Research Briefing

    Perpetuities and Accumulations Bill [HL]: Committee stage report

    Report on the House of Commons second reading and Bill committee stages of the Perpetuities and Accumulations Bill (HL) 2008-09. It complements Research Paper 09/78 prepared for Commons second reading. The Bill received cross-party support in Second Reading Committee and there was no debate in Public Bill Committee.

  • Research Briefing

    Additional personal allowance

    Lone parents, and married parents whose partner was incapacitated, were once entitled to claim the additional personal allowance, while they cared for at least one child. This note gives a short description of this tax allowance and the Government's reasons for its being withdrawn from April 2000.

  • Research Briefing

    Widow’s bereavement allowance

    From 1980 to 2000 widows were entitled to receive a tax allowance - the widow's bereavement allowance (WBA). In April 2000 the allowance was withdrawn as part of a wider reform in state benefits for widows and widowers. This note gives a short history of the WBA, and the efforts of widowers who lost their spouses before the WBA was withdrawn to claim it.

  • Research Briefing

    Religious representation in the House of Lords

    Within the context of House of Lords' reform proposals, there has also been discussion of the future of the Lords Spiritual, and questions of whether other faiths groups should have representation in the second chamber. This note discusses these proposals including the Government's most recent White Paper on Lords reform published in July 2008.

  • Research Briefing

    Misconduct in public office

    This Note briefly sets out the history of the Common Law offence of 'misconduct in public office'. It looks at recent use of the offence in prosecutions and considers proposals to place the offence on a statutory footing.