"Common law marriage" and cohabitation
Published Tuesday, August 13, 2019 | Commons Briefing papers SN03372
This Commons Library briefing paper provides general information about how the law applies to cohabitants, the number of cohabiting couples, and about the Law Commission’s proposals for reform.
Published Tuesday, August 13, 2019 | Commons Briefing papers CBP-8643
This briefing paper provides information on how to spot pension scams and aims to answer some of the frequently asked questions on which constituents ask for help with from their MPs. It does not provide legal or financial advice.
Registration of stillbirth
Published Monday, August 12, 2019 | Commons Briefing papers SN05595
This Commons Library briefing paper deals with the registration of stillbirth and with calls for the law to be changed
VAT on solar panels
Published Friday, August 9, 2019 | Commons Briefing papers CBP-8602
At present VAT is charged at the reduced 5% rate on the installation of energy saving materials (ESMs), including solar panels, in residential accommodation. The Government has introduced secondary legislation to amend the scope of the 5% rate to comply with European VAT rules (SI 2019/958). This is to take effect from 1 October 2019, although the Government has stated that the majority of solar panel installations is expected to be unaffected.
Pension tax rules - impact on NHS consultants and GPs
Published Friday, August 9, 2019 | Commons Briefing papers CBP-8626
This short note focuses on the current debate about the impact of pension tax rules on some senior NHS staff. The broader issues are discussed in Library Briefing Paper CBP 5901 Restricting pension tax relief.
Service industries: Key Economic Indicators
Published Friday, August 9, 2019 | Commons Briefing papers SN02786
Service industries: Data for the sector that incorporates the retail sector, the financial sector, the public sector, business administration and cultural activities.
Components of GDP: Key Economic Indicators
Published Friday, August 9, 2019 | Commons Briefing papers SN02787
Components of GDP: data on the components that make up GDP, including household consumption, government spending, investment, trade and output by sector.
Trade: Key Economic Indicators
Published Friday, August 9, 2019 | Commons Briefing papers SN02815
Latest statistics on UK's trade performance and balance of payments
Membership of UK political parties
Published Friday, August 9, 2019 | Commons Briefing papers SN05125
As of July 2019, Labour had 485,000 members, compared to the Conservatives, who had 180,000 members. The SNP had around 125,500 members (December 2018), the Liberal Democrats 115,000 (August 2019), Green Party 48,500 (July 2019), UKIP 29,000 (April 2019) and Plaid Cymru 10,000 (October 2018). Party membership has risen notably since 2013, both in total and as a percentage of the electorate.
This briefing paper will be updated as further information on party membership levels becomes available.
Taxation in the construction industry
Published Friday, August 9, 2019 | Commons Briefing papers SN00814
For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform, and recent reforms to tackle VAT fraud in this sector.
Published Thursday, August 8, 2019 | Commons Briefing papers CBP-7682
The government's industrial strategy, first published in 2017, includes R&D policy, sector deals, measures to boost productivity and Local Industrial Strategies.
Leadership Elections: Conservative Party
Published Thursday, August 8, 2019 | Commons Briefing papers SN01366
This House of Commons Library briefing paper sets out the current rules for election of a Conservative Party leader, and the background to their introduction.
Published Thursday, August 8, 2019 | Commons Briefing papers SN05923
British citizens living overseas are currently entitled to be registered to vote in UK Parliamentary elections for up to 15 years in the constituency they were registered in before leaving the UK. The Government has committed to end the 15-year limit and introduce 'votes for life'. This Briefing Paper provides details of the provisions relating to overseas voters in the Representation of the People Act 1985 and the proposals for change. It also summarises earlier attempts to change the 15 year rule.
Personal service companies & IR35
Published Thursday, August 8, 2019 | Commons Briefing papers SN05976
The 'IR35' rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains unpopular among freelancers who use this corporate form to provide services. This note looks at debates as to the effectiveness of these rules and wider concerns about the use of employment intermediaries to avoid tax, before discussing recent developments as to their application in the public and private sector.
The Troubled Families programme (England)
Published Thursday, August 8, 2019 | Commons Briefing papers CBP-7585
This House of Commons Library briefing looks at the design, policy debate, outcomes and results of the Troubled Families programme in England, a targeted family intervention programme run by local authorities.
British citizenship by naturalisation
Published Thursday, August 8, 2019 | Commons Briefing papers CBP-8580
This briefing explores the process for adults to become British citizens by naturalisation under the British Nationality Act 1981. The briefing considers the current requirements for naturalisation and provides some historical context. It addresses the requirements for naturalisation including the good character requirement and the requirement to show knowledge of language and life in the UK. It also address naturalisation fees over the past decade.