The Modernising Judicial Terms and Conditions Consultation Document sets out proposals to introduce a new tenure for fee paid office holders, provide for fixed term leadership positions, and modernise judicial terms and conditions. The Tax Law Review Committee is responding to the proposals regarding the introduction of new tenures to newly appointed and possibly existing fee paid judges. It is responding from the perspective of expertise in tax and with particular regard to the impact of the proposals on the Tax Chamber. Although many of the comments may apply to other Chambers, practitioners in those areas will be able to offer better informed insight.
In this new work, the researchers compared what happened to the labour market outcomes of mothers and fathers as their children moved from being entitled to a free part-time nursery place (offering 15 hours of free childcare per week) to a full-time place at primary school (which effectively offers parents 30–35 hours of free childcare per week).
The economy and post-Brexit uncertainties, rather than public services, was clearly uppermost in the Chancellor’s mind when he announced the Autumn Statement. The Statement, informed by the OBR’s first forecasts since the Referendum, contained mixed news for Wales. This blog post looks at some of the key takeaway messages for Wales.
This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state in a historical context.
This paper exploits the gradual roll-out of the obligation for employers to enrol their employees into a pension to estimate its effect on how much is saved in workplace pensions for private sector employees.
New IFS research finds that providing school breakfasts free to all children in disadvantaged English primary schools helps pupils to make two months’ additional progress over the course of a year. These gains seem to be driven by better behaviour and concentration in the classroom, meaning that even students who don’t eat breakfast at school can benefit from the improved learning environment. These benefits come at a low cost relative to other programmes with a similar impact on attainment.
This paper describes all the main benefits in the UK system, giving details of rates and allowances, as well as numbers and types of claimants and levels of expenditure.
This paper offers an economic model of smoking and body weight and provides new empirical evidence on the extent to which the demand for cigarettes is derived from the demand for weight loss. In the model, smoking causes weight loss in addition to having direct utility benefits and direct health consequences. It predicts that some individuals smoke for weight loss and that the practice is more common among those who consider themselves overweight and those who experience greater disutility from excess weight.
Adolescents make up a larger proportion of the population in lower- and middle-income countries than ever before. Given that adolescence is critical in determining later life opportunities and outcomes, this youth bulge brings both unprecedented risks and opportunities. This report presents baseline data for a large study assessing the effect of an integrated community-based programme, PAnKH, that aims to delay age at marriage, increase school retention and improve sexual reproductive health (SRH) of adolescent girls in India.
This briefing note provides an up-to-date and comprehensive picture of the incomes and wealth of different cohorts as they have moved through their lives.
