This note discusses the introduction in April 2000 of 'IR35' - legislation to tackle the exploitation of personal service companies as a means to avoid tax.
This note discusses the introduction in 2007 of the 'Managed Service Companies' (MSCs) legislation, which sought to prevent the exploitation of this corporate form for tax avoidance.
This House of Commons Library briefing paper explains the requirement to pay 10% commission on the sale price of a mobile home to the site owner and provides information on various reviews of that requirement. Mobile home owners regard the commission charge as "unfair and out of date", whilst site owners regard it as an important source of income.
This House of Commons Library Briefing Paper provides a summary of how funding for 16-19 education in England has changed since 2010.
Reforms to corporate governance are multiple and varied. This briefing discusses the Government's plans and work in this area, and other proposals.
This House of Commons Library Briefing Paper provides a summary of how funding for adult further education (including apprenticeships) in England has changed since 2010.
‘Global Britain’ has become a rallying cry for those who want to see the UK stride confidently into a post-Brexit future. This reading list draws together a wide range of material on this topic. It is one of several reading lists published by the Library in the context of Brexit.
This House of Lords Library Briefing was prepared in advance of a debate which was due to take place on 14 June 2018 in the House of Lords. The motion, which was to be moved by Lord Knight of Weymouth (Labour), was that “this House takes note of the use of personal data harvested from social media sites in recent election campaigns and Her Majesty’s Government’s response to this”. This debate is no longer taking place.
This paper gives an overview of how EU air quality legislation and policy is currently enshrined in the UK legal framework. It sets out the speculation and what is known so far about what could change in respect of air quality following Brexit.
A Westminster Hall debate on Immigration detention of victims of torture and other vulnerable people is scheduled for Thursday 14 June 2018 at 3.00pm. The Member leading the debate is Joan Ryan MP.