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Government finances and spending

Our research covers a wide range of topics related to businesses and their investments, including firm productivity,

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Election 2001

Collection
Our analysis of the 2001 General Election.

7 May 2001

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Overall tax and spending

Report

This Briefing Note looks at the current government's record on public spending, borrowing and taxation.

1 May 2001

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The Government's fiscal rules

Report

This short paper starts by describing the two fiscal rules and then looks at the latest set of HM Treasury forecasts, which suggest that these rules will indeed be met. We then go on to discuss the level of uncertainty that is implicit in any public finance forecasts.

1 April 2001

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Employed or self-employed? Tax classification of workers and the changing labour market

Working Paper

In this report, the Committee considers the issue of tax equity between the employed and self-employed. This complex topic raises many questions, one of which relates to the way in which the tax system classifies workers. Do changing work patterns indicate the need for a new approach to classification for tax purposes? Is the case law that currently governs the area sufficiently robust and clear, especially in the light of the new burden placed upon it by the so-called IR35 legislation on personal service companies? What is the relation between classification of workers for taxation and their classification in other areas of law, particularly employment law? These are some of the issues addressed in this paper.

1 February 2001