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.

Contingency planning and resilience are of prime importance to the late modern risk society, with implications for law and for governance arrangements. Our risk society continues to seek ever more complex and detailed risk mitigation responses by law, including the UK’s Civil Contingencies Act 2004 and the US Homeland Security Act 2002, which respond to counter-terrorism, natural catastrophes, and other risks. This book seeks to analyse and criticise the legal developments in contingencies and resilience on a comparative basis, which engages with not only law and constitutionalism but also political theory and policy, including relations between public and private, national and local, and civil and military. Two transcending themes are of interest. One is institutional or structural – what bodies and power relations should we establish in a late modern world where Critical National Infrastructure is mainly held in private hands? The second is dynamic and concerns the grant of powers and arrangements for live responses. Both aspects are subjected to a strong critical stance based in 'constitutionalism', which demands state legitimacy even in extreme situations by the observance of legality, effectiveness, accountability, and individual rights. This book was originally published as a special issue of the International Journal of Human Rights.

Dated March 2011. A supporting document for the Budget 2011 (HC 836, ISBN 9780102971033)

Parliament and the legislative Process : 14th report of session 2003-04, Vol. 2: Evidence

The European Court of Human Rights has described the UK's current blanket ban on prisoner voting as 'general, automatic and indiscriminate' and found it to be in breach of article 3 of protocol 1 of the European Convention on Human Rights. The ECHR requires the UK to bring forward legislative proposals to amend our current legislation to be compliant with the Convention. The Government is putting forward three options to a Committee of both Houses for full Parliamentary scrutiny. The three options are: a ban for prisoners sentenced to 4 years or more; a ban for prisoners sentenced to more than 6 months; a continued ban for all convicted prisoners. When the Joint Committee has finished its scrutiny the Government will reflect on its recommendations it will continue the legislative process by introducing a Bill.

This is the 22nd edition of the publication which was first published in 1862. It is the authoritiative guide to procedure in the House. This edition reflects two major changes: the creation of the Supreme Court of the United Kingdom on 1 October 2009, ending the historic judicature of the House of Lords; secondly the procedures agreed for regulating the conduct of members.

Dated November 2015. Print and web pdfs available at https://www.gov.uk/government/publications Web ISBN=9781474125666

The global economy has experienced four waves of rapid debt accumulation over the past 50 years. The first three debt waves ended with financial crises in many emerging market and developing economies. During the current wave, which started in 2010, the increase in debt in these economies has already been larger, faster, and broader-based than in the previous three waves. Current low interest rates mitigate some of the risks associated with high debt. However, emerging market and developing economies are also confronted by weak growth prospects, mounting vulnerabilities, and elevated global risks. A menu of policy options is available to reduce the likelihood that the current debt wave will end in crisis and, if crises do take place, will alleviate their impact.

Systematically analyzes the impacts and the effectiveness of UN targeted sanctions over the past quarter century.

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