Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs's Books

House of Lords - Economic Affairs Committee: The Draft Finance Bill 2014 - HL 146

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

House of Lords - Economic Affairs Committee: The Draft Finance Bill 2014 - HL 146

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

The Government proposes introducing legislative tests to determine if an Limited Liability Partnership member is an employee or truly a partner. Failing these tests would make the member liable for income tax and National Insurance Contributions (NIC) as an employee and the LLP would pay employer NICs. Nearly all the evidence received by the Committee was that the legislative tests failed to achieve the policy objective. Many suggested that existing case law could be used instead. A delay in implementation until April 2015 would allow for further consultation to target the legislation better and for businesses to adapt to the changes. The Committee also raised concerns that the proposed changes to tax arrangements for LLPs would apply only to UK registered LLPs and not those conducting business here but formed outside the UK. The Committee is content in principle with proposed measures to counter shifting of profit to corporate members of partnerships to minimise tax liability and highlights the extent of this practice in the Alternative Investment Fund Management (AIFM) Sector. But the Committee wants to see the legislation drafted more precisely. And it is concerned that the Government's revised estimates of the tax yield from these measures, and particularly the additional £1.92bn in 2015-2019 from the AIFM sector, show that the Government's original estimates of tax yield were very wide of the mark.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108553469

ISBN 13

9780108553462

The Economic Impact of Immigration

1st Report of Session 2007-08

By: Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Economic Impact of Immigration

1st Report of Session 2007-08

By: Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

Immigration has become highly significant to the UK economy: immigrants comprise 12 per cent of the total workforce. The Committee found no evidence for the argument, made by the Government, business and others, that net immigration generates significant economic benefits for the existing UK population. The Committee criticises use of GDP as a criterion for assessing the economic impacts of immigration on the UK. The total size of an economy is not an index of prosperity. The focus of analysis should be on the effects of immigration on income per head of the resident population, and theory and the available empirical evidence indicate that these effects are small. The economic impacts of immigration depend critically on the skills of immigrants. The Committee does not support the general claims that net immigration is indispensable to fill labour and skills shortages, and also questions the Government's claim that immigration has generated fiscal benefits. Rising population density has potentially important economic consequences for the resident population, including impacts on housing, as well as wider welfare effects, especially where immigrants are most concentrated. Immigration does exert a significant impact on the housing market in particular areas. Data on immigration and immigrants in the UK, and those leaving the country, are inadequate. The Committee recommends the Government should: improve radically the immigration statistics; review immigration polices and explain the reasons and objectives; better enforce the minimum wage; clarify the objectives and implications of the new points-based immigration system; monitor immigration by publishing regular reports on the numbers and characteristics of immigrants; further consider which channels of immigration should lead to settlement and citizenship; review the implications of its projection of net immigration of 190,000 a year.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0104012536

ISBN 13

9780104012536

Government Policy on the Management of Risk

5th Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

Government Policy on the Management of Risk

5th Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Government policy on the management of Risk : 5th report of session 2005-06, Vol. 2: Evidence

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

260

Publisher

The Stationery Office

Published Date

ISBN 10

0104008695

ISBN 13

9780104008690

The impact of economic sanctions

2nd report of session 2006-07, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The impact of economic sanctions

2nd report of session 2006-07, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

This report is concerned with the effectiveness of economic sanctions and the part they should play in supporting British foreign policy. It is based on the examination of past and current sanctions, particularly in relation to Iraq, Burma, North Korea and Iran. It concludes that economic sanctions, when used in isolation, are extremely unlikely to change behaviour. Often, greater emphasis on economic, diplomatic and security incentives can be more effective. Sanctions can be adopted with little sense of how objectives are to be achieved. The Government should ensure that objectives are always clear and realistic and that an exit strategy is developed before the sanctions are imposed. The Government should also be more active in promoting systematic review and independent monitoring of sanctions policy.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0104010606

ISBN 13

9780104010600

The economic impact and effectiveness of development aid

6th report of session 2010-12

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The economic impact and effectiveness of development aid

6th report of session 2010-12

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

This report examines the Government's plans for a real terms increase of 37% in official aid spending in the four years to 2015. The report does not address humanitarian aid for relief of acute distress following conflict, famine, natural disasters or other emergencies, which is less than 10% of official aid spending. This inquiry has shown that finding ways to realise the simple ambition of reducing poverty by means of development aid is hugely challenging. Economic growth is essential if poverty is to be reduced. There is however no agreement amongst experts as to the effectiveness of development aid in promoting growth. There is far from universal agreement amongst experts as to what the aim of aid should be or forms of aid are the most effective. There is also disagreement as to what is the best way to channel aid and whether aid should focus on those countries where poverty is most acute - often where without better governance, aid will prove a waste of time or worse. Yet further, there is disagreement as to whether aid is a tool enabling donor countries to combat corruption and bring about internal peace, or whether it tends to feed corruption and sustain damaging internal conflicts. Expert opinion is however virtually united in agreement that DFID enjoys an outstanding reputation internationally as an effective aid agent. The Committee makes recommendations designed to improve DFID's performance further. In particular it is feared that, sometimes, it is pursuing various good objectives that are likely to prove mutually incompatible

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108475751

ISBN 13

9780108475757

The Economic Implications for the United Kingdom of Scottish Independence

2nd Report of Session 2012-13

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Economic Implications for the United Kingdom of Scottish Independence

2nd Report of Session 2012-13

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

The report The Economic Implications for the United Kingdom of Scottish Independence (HL 152) examines the effects on the United Kingdom economy should the Scottish people vote in favor of independence in 2014, creating an independent Scottish state. The decision the Scots will have to make is not a simple one. It will have far-reaching constitutional, political and social, as well as economic consequences. This report considers a number of economic aspects of separation, including: impact on the single market in the UK; international investment in Scotland; location implications for medium and small companies; Scotland's currency; the role of the Bank of England if Scottish financial institutions needed emergency support; regulation of Scottish financial institutions; division of assets and liabilities; underlying fiscal position of Scotland post-indepen

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108550613

ISBN 13

9780108550614

The Economics of Climate Change

2nd Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Economics of Climate Change

2nd Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

This report examines the economic aspects of climate change under the headings: the uncertain science of climate change; future impacts of the enhanced greenhouse effect; forecasting greenhouse gas emissions and temperature change; the cost of tackling climate change; benefits of climate change control; the Intergovernmental Panel on Climate Change (IPCC) process; international negotiations. The Committee think that the role of economic policy instruments and in the control of greenhouse gas emissions and economic arguments have not had sufficient attention in the debates over climate change. They want HM Treasury to have a more extensive role in examining costs and benefits of policy and in the work of the IPCC process, which they suspect is overly influenced by political considerations. Other conclusions include the need for: better information on the monetary costs of global warming; more adaptive measures; the retention of nuclear power capacity; the replacement of the Climate Change Levy with a carbon tax; new international protocols which are not tied to emission targets.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0104007192

ISBN 13

9780104007198

Government response to the the current state of monetary policy

report, 3rd report of session 2006-07

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

Government response to the the current state of monetary policy

report, 3rd report of session 2006-07

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Government response to HLP 14, session 2006-07 (ISBN 9780104009758)

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0104010622

ISBN 13

9780104010624

Auditors

market concentration and their role, second report of session 2010-11, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

Auditors

market concentration and their role, second report of session 2010-11, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

The Economic Affairs Committee's inquiry into Auditors: market concentration and their role aimed to look into two main issues: the dominance of the Big Four (Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers) and its effects on competition and choice; and whether traditional, statutory audit still meets today's needs. Also the Committee focussed on two other important issues: the effect on audit of the adoption of International Financial Reporting Standards (IFRS); and how banks were audited before and during the financial crisis and what changes there should be, including in auditors' relationships with financial regulators. The large-firm audit market is clearly an oligopoly with all the attendant concerns about competition, choice, quality and conflict of interest. It gave no warning of the banking crisis. The narrowness of the assurance it offers is much criticised. Its regulatory structure, in the UK and internationally, is complex and unclear. Yet investors, regulators and commentators regard rigorous and reliable external audit as an essential underpinning of business and the capital markets which finance it, in Britain and elsewhere. The assurance offered by audit is especially needed in the case of banks, with their attendant risks and where loss of confidence can imperil the financial system. The Big Four's domination of the large firm audit market in the UK is almost complete: in 2010 they audited 99 of the FTSE 100 largest listed companies, which change auditors every 48 years on average. In bank audit in the UK there is only a Big Three, since Ernst & Young are not active. This report highlights the risk that one of the Big Four might leave the audit market, leading to an even greater and wholly unacceptable degree of concentration unless preventive action were taken. The Committee makes three main recommendations: first, a detailed investigation of the large-firm audit market by the Office of Fair Trading, with a view to an inquiry by the Competition Commission so that all the interrelated issues surrounding concentration, competition and choice can be thoroughly examined in depth; that prudence should be reasserted as the guiding principle of audit; that the new framework of banking supervision should provide for bank audit to contribute more to the transparency and stability of the financial system.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108473260

ISBN 13

9780108473265

House of Lords - Select Committee on Economic Affairs: Tackling Corporate Tax Avoidance: Is a New Approach Needed? - HL 48

Is a New Approach Needed?, 1st Report of Session 2013-14

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

House of Lords - Select Committee on Economic Affairs: Tackling Corporate Tax Avoidance: Is a New Approach Needed? - HL 48

Is a New Approach Needed?, 1st Report of Session 2013-14

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

The report Tackling Corporate Tax Avoidance In A Global Economy: Is A New Approach Needed? (HL 48) examines the problem of the avoidance of corporation tax by multinational companies. The UK faces a serious problem of avoidance of corporation tax, due in part to the complexity of the tax regime in the UK, but mainly because the international tax system gives multinational companies opportunities to shift profits between countries in ways that reduce their liabilities in the UK. This damages the economy and undermines trust in the tax system. The Committee supports the case for fundamental reform of the international corporate tax framework being pursued in the OECD, but it not clear that the reforms will be effective or whether they can be achieved within the proposed two year timescale. The present system can encourage multinational companies to take on excessive debt in the UK, including by borrowing money from an overseas subsidiary, to reduce

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108551350

ISBN 13

9780108551352

Government Response to Report on the Economics of Renewable Energy

1st Report of Session 2008-09

By: Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

Government Response to Report on the Economics of Renewable Energy

1st Report of Session 2008-09

By: Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

Government response to the Committee's 4th report, HLP 195-I, session 2007-08, (ISBN 9780104013779)

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0104014326

ISBN 13

9780104014325

The Draft Finance Bill 2013

1st Report of Session 2012-13

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Draft Finance Bill 2013

1st Report of Session 2012-13

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

The Draft Finance Bill 2013 (HL 139) evaluates the draft Finance Bill which, following detailed consultations based on the findings of an independent study group, includes proposals for a General Anti-Abuse Rule (GAAR), narrowly targeted at abusive transactions which fail a stringent 'double reasonableness' test. The provisions also include the formation of an Advisory Panel to agree guidance and give its opinion on the application of the double reasonableness test to a given set of tax arrangements. Most agree the narrow focus was appropriate. Some witnesses argued that HM Revenue and Customs (HMRC) should set up a clearance system to reduce uncertainty about where the GAAR would apply. Many witnesses were very concerned at the application of the GAAR to transactions involving inheritance tax planning. The Bill also includes an Annual Residential Property Tax Package (ARPT) which is part of a package of measures to address Stamp Duty Land Tax avoidance by

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108550486

ISBN 13

9780108550485

The Economics of Renewable Energy

By: Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Economics of Renewable Energy

By: Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

The Government aims to increase renewable energy from 1.8 per cent to 15 per cent of energy consumption by 2020, in line with European Commission proposals. This report looks at the economics of renewable energy given the Government's policy to reduce carbon emissions. Chapter 2 gives a brief overview of Britain's energy system and outlines the Government's energy policy objectives. Chapter 3 examines the different renewable technologies used to generate electricity, and compares generation costs between them and contrasts them with fossil fuel-fired plants and nuclear power. Chapter 4 looks at the issues involved in balancing the irregular supply from renewable generators which depend on weather conditions against the continuous demand for electricity. The potential for renewable sources of heat and of transport fuels - an overlooked area even though they account for 80 per cent of UK energy consumption. - is examined in chapter 5. Chapter 6 reviews the key policy issues, the impact of renewable policy on fuel poverty, the planning system for renewable energy, and whether the 15 per cent EU target is achievable. The Committee finds that costs of renewable energy generation are more than conventional means. It recommends that the Government prioritise the development and promotion of the other effective and economic options, both to bring down carbon dioxide emissions and to achieve security of electricity supply. The most reliable renewable sources are tidal barrage and biomass, which are problematic for other reasons, and hydro-power which is near the limit of its potential in the UK. The most reliable low-carbon alternative to renewables is nuclear power, together with conventional fossil fuel generation with carbon capture and storage (if and when that becomes available).

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

010401377X

ISBN 13

9780104013779

The Finance Bill 2008

2nd Report of Session 2007-08, Vol. 1: Report

By: Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Finance Bill 2008

2nd Report of Session 2007-08, Vol. 1: Report

By: Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

This report on the Finance Bill 2008 concentrates on three areas: capital gains tax (CGT); residence and domicile; and encouraging enterprise. It also considers two issues which cut across these and other topics: consultation and competitiveness. On consultation, there was disagreement between private sector witnesses who felt consultation on both CGT and residence and domicile had been very poorly handled and Treasury and Revenue & Customs witnesses who did not. The Committee feels there could have been earlier and more open consultation., especially as consultation is deemed to be a key part of getting tax policy right. The possible negative impact of the proposed residence and domicile regime on UK competitiveness concerns the Committee. On CGT the Committee makes a number of recommendations designed to restore the certainty and predictability which investors need. On residence and domicile the Committee criticises the fact that the Finance Bill was not complete at the time of publication. The Committee recommends the Government provides a statutory definition of UK residence. The report surveys the clauses which make changes to the tax rules for encouraging enterprise, but would like to see the case for changes being made and published. The overall impression is that the formulation of tax policy this year has been marked by uncertainty of direction, exacerbated by poor consultation leading to a concern that the tax system is no longer sustainable or predictable. The feeling that the system is unstable and subject to severe shocks cannot be good for the competitiveness of the UK economy.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0104013052

ISBN 13

9780104013052

Monetary Policy

Report with Evidence; 4th Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

Monetary Policy

Report with Evidence; 4th Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

This is the Committee's fourth report on the work of the Monetary Policy Committee (MPC) of the Bank of England. It examines the conduct of monetary policy and interest rate decisions of the MPC for the 12 month period since November 2004, including the current state of inflation and the implications for monetary policy.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0104007680

ISBN 13

9780104007686

The Finance Bill 2011

4th report of session 2010-12

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Finance Bill 2011

4th report of session 2010-12

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

The House of Lords Economic Affairs Committee reports on aspects of the Government's taxation plans before the House of Commons again discusses this year's Finance Bill at Report Stage. The Committee, which brings together economic and financial experience from business and politics, points to four main areas for Government attention: tax policy; scrutiny; tax avoidance and evasion; and corporation tax reforms. The Government must stick to its own commitment to a new, consultative approach to tax policymaking if it is to achieve its aim of giving the UK the clear, stable and predictable tax system which it needs to be competitive. The Government's new approach is welcomed but has so far not been implemented consistently. The Government's failure to consult on the increased charges on oil and gas production it announced in the Budget was criticised for putting investment in the oil and gas industry at risk. Many witnesses called for earlier Parliamentary scrutiny of the Finance Bill measures. The Government must act earlier to curb tax avoidance and evasion. The Committee criticises proposed legislation against "disguised remuneration" for tackling the problem too late and for being excessively long and complex. The Government should consult earlier so that it can put forward better Finance Bill legislation. The Committee also calls for the Government to develop a strategy to tackle tax evasion. The Government should monitor its corporation tax reforms to make sure that they do not accidentally disadvantage particular groups, for example small and medium-sized businesses.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

010847349X

ISBN 13

9780108473494

Banking supervision and regulation

2nd report of session 2008-09, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

Banking supervision and regulation

2nd report of session 2008-09, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

2007 and 2008 saw the biggest financial crisis since the 1930s. Banks looking for better yields from plentiful, cheap money made much more use of complex financial instruments, without fully understanding the risks to which they were exposing themselves and the financial system. Defaults on subprime mortgages underlying some of the instruments shattered confidence and financial markets seized up. The framework of regulation and supervision in Britain failed to avoid or mitigate the crisis. The tripartite authorities in the United Kingdom (Bank of England, Financial Services Authority (FSA) and Treasury) failed to maintain financial stability and were found wanting, in part because the roles of the three parties were not well enough defined and it was not clear who was in charge. Too little attention was paid to macro-prudential supervision (oversight of the aggregate impact on financial stability of individual banks' actions); only the Bank of England and the FSA were in a position to assess it. The FSA concentrated on its responsibility for conduct-of-business supervision (concerned mainly with consumer protection) and did not pay full attention to the solvency and sustainability of individual banks. It also had an inadequate understanding of the complexity and limitations of the risk assessment models used by the banks it was supervising. The Banking Act 2009 showed the Government had learnt the lesson that special resolution provisions are needed for banks since their failure can threaten the whole financial system. The Committee calls on the Government urgently to revisit the tripartite supervisory system in the United Kingdom and it should return responsibility for macro-prudential supervision to the Bank of England. Other recommendations cover bank capital regulation, ratings agencies and bank governance.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108444333

ISBN 13

9780108444333

Private finance projects and off-balance sheet debt

1st report of session 2009-10, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

Private finance projects and off-balance sheet debt

1st report of session 2009-10, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

This report recommends a reform of the way financial liabilities arising from private finance projects (PFPs) are treated in public accounts. The Government should publish figures for total PFP liabilities as a separate item alongside figures for public sector net debt. The Committee believes that PFPs' whole life approach to projects, in which the private contractor is responsible for long-term maintenance as well as construction, can have benefits and could be adopted more widely in public procurement. PFPs' scope could be broadened to include the transfer of further risks to the private sector, including those of some mainstream services (for example, in the health and education sectors), rather than just ancillary services as at present. The report also deals with the growth in the secondary market for PFPs where investors sell on their stake in a project, in many cases once the construction period of that project has been completed. The Committee is concerned that the ability of construction companies to do this might negate one of the key advantages of PFPs over traditional procurement - that the developers have an ongoing responsibility for maintenance and are therefore motivated to use high quality materials and construction processes. The Committee queries some aspects of the value for money tests public authorities are required to undertake when comparing estimates of costs for PFPs with traditional procurement.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108459640

ISBN 13

9780108459641

The Finance Bill 2009

3rd report of session 2008-09, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Finance Bill 2009

3rd report of session 2008-09, Vol. 1: Report

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

This report focuses on the Finance Bill's measures on the taxation of foreign profits, real estate investment trusts (REITs) and pensions. In addition, as last year, the Committee considers two issues which cut across these and other topics: the effectiveness of the process of consultation and the likely impact of the proposed measures on the international competitiveness of the United Kingdom. Consultation on foreign profits had been well conducted but the Committee recognises it would have been difficult for the Government to consult on pensions. The likely impact on the UK's competitiveness of the Bill's provision overall is not clear. On the taxation of pensions, the Committee regrets that significant changes were introduced so soon after the redesign of the whole system. There seems little official recognition that this precedent has undermined simplicity, consistency and certainty or that it risks a reduction in pensions savings. The reforms to the taxation of foreign profits represented a move towards a more territorial system of taxing foreign subsidiaries. But the Committee cannot properly assess the measures as they are still being developed. REITs were introduced after careful planning and amidst high hopes. But they have not lived up to expectations, since there are no residential REITs, nor any new ones not converted from property companies. It is difficult to conclude that this is wholly due to economic circumstances and not also to structural defects. The measures in the Bill do not go far enough and officials should take a more flexible and responsive approach.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108444449

ISBN 13

9780108444449

The Finance Bill 2006

6th Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Finance Bill 2006

6th Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Examines the technical issues of tax administration, clarification and simplification. This report reviews three topics: measures to counter avoidance of direct tax; measures to help combat fraud in respect of VAT; and provisions to change the basis on which Inheritance Tax (IHT) is applied to trusts.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0104009047

ISBN 13

9780104009048

The Finance Bill 2005

1st Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Finance Bill 2005

1st Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

This is the third in a series of reports, which began with the Finance Bill 2003, that examine the technical issues of tax administration. The focus of this report is 'Countering Tax Avoidance' because of it is both important to the Government's taxation strategy and the projected yields are great. The key provisions examined are: Clause 6 and Schedule 1, Disclosure of the Value -Added Tax Avoidance Schemes; Clause 12 and Schedule 2, Direct Tax-Employee Securities Anti-Avoidance; Clause 39 Schedule 7, Avoidance involving Financial Arrangements.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0104007184

ISBN 13

9780104007181

House of Commons - Scottish Affairs Committee: The Referendum on Separation for Scotland: A Defence Force For Scotland - A Conspiracy Of Optimism - HC 842

A Defence Force for Scotland - a Conspiracy of Optimism?, Third Report of Session 2013-14, Report, Together with Formal Minutes

By: Great Britain: Parliament: House of Commons: Scottish Affairs Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

House of Commons - Scottish Affairs Committee: The Referendum on Separation for Scotland: A Defence Force For Scotland - A Conspiracy Of Optimism - HC 842

A Defence Force for Scotland - a Conspiracy of Optimism?, Third Report of Session 2013-14, Report, Together with Formal Minutes

By: Great Britain: Parliament: House of Commons: Scottish Affairs Committee

The Scottish Government's White Paper must make absolutely clear the details of both its foreign and defence policies. Much of what has been suggested up to now suffers from a conspiracy of optimism. The most explicit pledges made to date include: that the whole cost of security and defence will be no more than £2.5 billion, that personnel in the armed services will total 15,000 full time and 5,000 reserve personnel, and that the defence force will include "current Scottish raised and restored UK regiments". Will we then have a defence force which is army heavy? An army which is infantry heavy? Or will historic regiments be redesignated as platoons, reserves or non-infantry units? If Faslane is to be kept at its existing workforce, how will people be retrained? What costs will be inccurred in the transition to the new Scottish Defence Force? What are the implications for procurement whether or not Scotland gets the assets it wants? Hanging over all of this is the future of Trident. Will a separate Scotland impose unilateral nuclear disarmament on the UK? Furthermore, membership for Scotland of NATO will require not only the unanimous agreement of all the existing NATO members, but also the resolution of any disputes with the UK. The Scottish Government must spell out what wages and conditions it would propose to offer to compensate those who would leave behind participation in world class armed services. The people of Scotland are entitled to expect that those who propose drastic change can explain what the consequences would be.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0215064615

ISBN 13

9780215064615

Report on 2012-13

1st report of session 2013-14

By: Great Britain: Parliament: House of Lords: European Union Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

Report on 2012-13

1st report of session 2013-14

By: Great Britain: Parliament: House of Lords: European Union Committee

This report provides an overview of the work of the European Union Committee in session 2012-13. It highlights some of the key policies examined through scrutiny work and inquiries, reflects on the Committee's work with thie EU institutinos and other national parliaments, and gives a forward look at the work being undertaken in session 2013-14.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

Stationery Office

Published Date

ISBN 10

0108551032

ISBN 13

9780108551031

HL 188 - Scottish Independence: Constitutional Implications of the Referendum

House of Lords Paper 188 Session 2013-14

By: Great Britain: Parliament: House of Lords: Select Committee on the Constitution

Write a review Read reviews Take a Quiz Solve Book Puzzle

HL 188 - Scottish Independence: Constitutional Implications of the Referendum

House of Lords Paper 188 Session 2013-14

By: Great Britain: Parliament: House of Lords: Select Committee on the Constitution

In the event of a 'yes' vote in the Scottish independence referendum, MPs for Scottish constituencies, including ministers, should retain their seats in the House of Commons until the day of independence itself. However, they should not negotiate for the rest of the UK on the terms of independence, scrutinise the UK's negotiating team nor ratify a resulting agreement, as their first duty would be to their Scottish constituents rather than the interests of the rest of the UK. The Constitution Committee also says that the wider status of MPs for Scottish constituencies, in terms of their ability to take part in other Commons proceedings not relevant to Scotland, would have to be decided before the 2015 general election if there were a 'yes' vote on 18 September. The Committee concludes that in the event of Scottish independence the remainder of the UK would be the 'continuator' state and so retain its current international status and treaty obligations, as well as UK institutions such as the BBC and the Bank of England. Scotland would become a new 'successor' state and would not have any automatic claim on those institutions. There would be no constitutional or legal requirement for the UK Government to adhere to the Scottish Government's proposed timetable for full independence by March 2016 and that they should not do so if that would undermine the interests of the rest of the UK.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108554562

ISBN 13

9780108554568

Sexual Equality in Access to Goods and Services

By: Great Britain. Parliament. House of Lords. European Union Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

Sexual Equality in Access to Goods and Services

By: Great Britain. Parliament. House of Lords. European Union Committee

Includes evidence taken before Sub-committee G (Social and Consumer Affairs)

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

226

Publisher

The Stationery Office

Published Date

ISBN 10

0104005297

ISBN 13

9780104005293

The last report

thirteenth report of session 2006-07, report, together with formal minutes, and written evidence

By: Great Britain: Parliament: House of Commons: Science and Technology Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

The last report

thirteenth report of session 2006-07, report, together with formal minutes, and written evidence

By: Great Britain: Parliament: House of Commons: Science and Technology Committee

On 28 June 2007, the Prime Minister announced changes to the machinery of Government that had an impact upon the select committee system within the House of Commons. As a result, the Science and Technology Select Committee will be dissolved and replaced by a new Innovation, Universities and Skills Select Committee at the beginning of the next session of Parliament. This Report explains the role that the Science and Technology Committee has played within Parliament and the science community. It outlines the Committee's innovations, its impact and concerns regarding future science scrutiny in the House of Commons. It concludes that, in the long term, a separate Science and Technology Committee is the only way to guarantee a permanent focus on science across Government within the select committee system and recommends that the House be given an opportunity to revisit this issue.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0215037138

ISBN 13

9780215037138

Report on 2010-12: 1st Report of Session 2012-13

House of Lords Paper 13 Session 2012-13

By: Great Britain. Parliament. House of Lords. European Union Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

Report on 2010-12: 1st Report of Session 2012-13

House of Lords Paper 13 Session 2012-13

By: Great Britain. Parliament. House of Lords. European Union Committee

This report covers the work of the Committee and its seven sub-committees during the 2010-12 Session, which ran from 25 May 2010 to 1 May 2012

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0108475956

ISBN 13

9780108475955

Audit and inspection of local authorities

fourth report of session 2010-12, Vol. 1: Report, together with formal minutes, oral and written evidence

By: Great Britain: Parliament: House of Commons: Communities and Local Government Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

Audit and inspection of local authorities

fourth report of session 2010-12, Vol. 1: Report, together with formal minutes, oral and written evidence

By: Great Britain: Parliament: House of Commons: Communities and Local Government Committee

Local authority control of audit and performance provides opportunities to improve value for money and to focus more closely on local priorities. However, there are significant risks to accountability for public money unless new legal and practical arrangements are put in place to uphold the vital principle of auditor independence. Until now the Audit Commission has been the regulator, commissioner and major provider of local government audit services (undertaking 70% of the local government audit and commissioning the remaining 30% under contract from five private audit firms). Under the changes proposed, local government will in future appoint their own auditors. The Government plans to introduce a public audit bill in the autumn. The Committee argues this legislation must set out a number of key principles to govern public audit arrangements in the future: strict adherence to the principle of auditor independence; a majority of independent members on any local audit committee; additional safeguards to ensure the continued effectiveness of public interest reporting; a proportionate and risk based approach to the scope of local government audit - to permit local innovation and application, particularly with regards to local value for money work. The Committee also welcomes the LGA's proposals for sector-led performance management, but calls on the Government to clarify arrangements for intervention in the exceptional cases of serious corporate or service failure. It also repeats its call for the Government to examine the contribution which robust local government scrutiny arrangements could make to improving local government performance.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

290

Publisher

The Stationery Office

Published Date

ISBN 10

0215560388

ISBN 13

9780215560384

The future of Britain's electricity networks

second report of session 2009-10, Vol. 2: Oral and written evidence

By: Great Britain: Parliament: House of Commons: Energy and Climate Change Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

The future of Britain's electricity networks

second report of session 2009-10, Vol. 2: Oral and written evidence

By: Great Britain: Parliament: House of Commons: Energy and Climate Change Committee

Incorporating HC 388-i - vi, session 2008-09

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

296

Publisher

The Stationery Office

Published Date

ISBN 10

0215544145

ISBN 13

9780215544148

The Monetary Policy Committee of the Bank of England

Appointment Hearings; First Report of Session 2005-06

By: Great Britain: Parliament: House of Commons: Treasury Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Monetary Policy Committee of the Bank of England

Appointment Hearings; First Report of Session 2005-06

By: Great Britain: Parliament: House of Commons: Treasury Committee

This report continues the practice of holding hearings with persons appointed to the Monetary Policy Committee (MPC) of the Bank of England. The Committee feels that such hearings provide a transparency of the appointment process and increases the level of information available to the public and to Parliament about the functioning of the MPC itself.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

0215025903

ISBN 13

9780215025906

Community Cohesion and Migration

Report, Together with Formal Minutes

By: Great Britain. Parliament. House of Commons. Communities and Local Government Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

Community Cohesion and Migration

Report, Together with Formal Minutes

By: Great Britain. Parliament. House of Commons. Communities and Local Government Committee

A new form of migration is evident, with many economic migrants not planning to stay long term, and this presents challenges for integration and cohesion. Many migrants make significant contributions to local communities, for instance working in our public services such as the NHS. The arrival of new migrants need not have a detrimental effect on cohesion, although it can have a negative effect on community cohesion, particularly in areas that are experiencing a rapid pace of change and/or deprivation. There is significant public anxiety about migration, some of which arises from practical concerns about its effect on local communities. Such concerns include: the limited English of new arrivals; the problems associated with Houses in Multiple Occupation (HMOs) lived in by migrants; a perceived increase in anti-social behaviour; and pressures on public services. Recent migration has placed pressures on local public services in areas that have experienced rapid inward migration, including pressures on schools, translation services, social care, English language teaching, policing and the NHS. These pressures are currently left unfunded by Government, because resource allocations are being made on the basis of flawed population data, and this shortfall should be addressed immediately. The Committee calls for concerted action by Government, local authorities and community groups to address the concerns and problem areas and to encourage integration and involvement. The Government has to ensure that English language tuition is accessible to migrants, as demand far outstrips supply at present.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

The Stationery Office

Published Date

ISBN 10

021552182X

ISBN 13

9780215521828

Ageing

Scientific Aspects; 1st Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Science and Technology Committee

Write a review Read reviews Take a Quiz Solve Book Puzzle

Ageing

Scientific Aspects; 1st Report of Session 2005-06

By: Great Britain: Parliament: House of Lords: Science and Technology Committee

In the 2001 census there were more people over 65 than under 16 for the first time, and 20 per cent of the UK population is expected to be over 65 years of age by 2020. Consideration of this trend normally looks negatively at the economic costs and social problems involved, rather than the biological and psychological processes, and so this report approaches the subject from a scientific perspective. Firstly it examines the demographic background. Then it considers why and how ageing occurs, the ageing process, and the natural degeneration of the human body and mind over time, and looks at those diseases which are particularly prevalent in old age. There are exciting developments in biological research into the causes of ageing, and into what can be done to slow the adverse effects of the ageing process and improve the quality of life of older people. In the case of the individual diseases which predominantly affect older people, research is also showing promising avenues of development in prevention and treatment. Next the report examines the environmental challenges, assistive technology, and the failure of industry to seize the opportunity to exploit the underdeveloped market that the elderly represent. The Committee comments here on the failure to apply existing technologies rather than the pace of new developments. The report also covers management by the Government of health in old age, both for the individual and for society as a whole, and the strategic direction and coordination of ageing-related research. It finds that research is being inhibited by two main factors which are the responsibility of the Government: the treatment of the scientific aspects of ageing as very much the junior partner in any consideration of older people; and a lack of coordination, in particular between the research councils.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

142

Publisher

The Stationery Office

Published Date

ISBN 10

0104007303

ISBN 13

9780104007303

Book's by Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs

Username

Password

Password again

Birthday

Email