Finance Bill

The Finance Bill is a government bill intended to give lasting statutory effect to the tax measures announced in the March 2021 budget. The bill underwent a series of changes in its passage through the House of Commons. The House of Lords Economic Affairs Finance Bill Sub-Committee criticised a draft of the bill in some specific areas. The Government accepted some of the committee’s recommendations but rejected others.

Finance Bill

Queen’s Speech 2021: UK-EU relationship

The UK-EU Trade and Cooperation Agreement formally entered into force on 1 May 2021, having applied provisionally since the start of the year. However, there are still aspects of the post-Brexit relationship between the UK and the EU that remain to be settled or fully implemented. This article looks at some key dates and deadlines likely to come up in the new parliamentary session.

Queen’s Speech 2021: UK-EU relationship

UK-Turkey Free Trade Agreement

On 27 April 2021, the House of Lords is due to take note of the UK-Turkey free trade agreement. The agreement sets out the future trading relationship between the UK and Turkey. This article considers the details of the agreement, as well as scrutiny it has received from the House of Lords International Agreements Committee.

UK-Turkey Free Trade Agreement
  • In Focus

    Regret motion: pharmaceutical services

    On 26 April 2021, the House of Lords is due to debate a regret motion by Lord Hunt of Kings Heath on the National Health Service (Charges and Pharmaceutical and Local Pharmaceutical Services) (Coronavirus) (Amendment) Regulations 2021. The purpose of the regulations is to make it easier for pharmacies to distribute specific medicines during a pandemic. However, there are concerns about the financial pressures on pharmacies in England.

  • In Focus

    Botulinum Toxin and Cosmetic Fillers (Children) Bill

    The Botulinum Toxin and Cosmetic Fillers (Children) Bill would prohibit specific cosmetic procedures being performed on young people under the age of 18 in England, except under the direction of a registered health professional (such as doctors, dentists, pharmacists, nurses). It would also prohibit businesses from arranging or performing the procedures on under-18s. The bill has completed its stages in the House of Commons and is due to have its second reading in the Lords on 16 April 2021.

  • Research Briefing

    Spring Budget 2021: Tax, Spending, the Economy and Coronavirus

    The budget set out the Government’s plans for taxation and spending over the next five years. It also included the Office for Budget Responsibility’s assessment of the economy and forecasts for growth, the public sector finances, unemployment and inflation. It illustrated the effect of coronavirus on the economy and described how the Government aims to deal with the recovery from the pandemic.

  • In Focus

    Fashion retail: Time for a new look?

    As part of measures to reduce the spread of coronavirus, many retail outlets were closed for long periods during 2020. In conjunction with changes in consumer behaviour resulting from reduced socialising and travel, this had a big impact on the global fashion industry. There are concerns about job losses in clothing stores and in the supply chain as a result of these changes. But ahead of London fashion week this month, people are also asking if this is an opportunity for the fashion industry to make permanent changes to how it operates, for the good of both people and the planet.

  • Research Briefing

    National Security and Investment Bill: Briefing for Lords Stages

    The aim of the National Security and Investment Bill is to reform how inward investment in the UK is investigated to ensure hostile governments or other entities do not use this to undermine the UK’s national security. The second reading of the bill is scheduled to take place in the House of Lords on 4 February 2021. This briefing provides a summary of the bill and its passage through the House of Commons.

  • In Focus

    Church Action for Tax Justice reports: Tax for the Common Good and Fair Tax Now

    The campaign organisation Church Action for Tax Justice published two reports entitled Tax for the Common Good and Fair Tax Now, containing proposals on creating a fairer tax system. The House of Lords will debate these reports on 21 January 2021. This article summarises the reports' recommendations, the Government’s current tax policies and the impact of Covid-19 on fiscal policy.

  • In Focus

    Covid-19: Changes to the self-isolation period and the areas in tier 3

    These coronavirus regulations reduced the length of the self-isolation period from 14 days down to 10 and added new areas, including London, to the list of places in tier 3. They are part of the Government’s ongoing strategy to control the spread of coronavirus. The regulations need to be approved by both Houses of Parliament or they will cease to be law.