All Commons Briefing Papers
This paper gives a brief summary of the structure of inheritance tax before looking at the debates there have been about the tax in recent years.
|09.07.2015||Inheritance Tax : reliefs|
This note provides a summary description of the structure of inheritance tax and the main reliefs which are available.
|10.03.2015||Sources of Statistics: Vital Statistics (Population, Demography and Health)|
This introductory guide provides sources of statistics on Vital Statistics (population, demography and health).
|10.09.2014||Arranging and paying for a funeral|
Reasonable funeral expenses are payable out of the deceased's estate in priority to the payment of any unsecured debts or liabilities. Anyone who arranges the funeral will generally be responsible for paying the funeral directors, so it is important to establish where the money will come from, especially if there is insufficient property in the deceased's estate to pay for the funeral.
There is no right of appeal from an inquest. However, a coroner's decision or the outcome of an inquest can sometimes be challenged by way of an application under section 13 of the Coroners Act 1988 or an application for judicial review.
|01.04.2014||Coroners' investigations and inquests|
Part 1 of the Coroners and Justice Act 2009 (the 2009 Act), which was largely implemented in July 2013, repealed and replaced most of the Coroners Act 1988. The 2009 Act has introduced a new concept of the coroner's 'investigation' into a death.
|01.11.2013||Social Fund Funeral Payments|
Payments from the Social Fund can be made to claimants of means-tested benefits and tax credits to help meet the costs of a funeral. Payments are made from the regulated Social Fund and, as such, are not limited by budgetary constraints. Over 35,000 payments were made in Great Britain in 2012-13, at a total cost of £43 million. The average award in 2012-13 was £1,225.
|27.11.2012||Presumption of Death Bill: Committee stage report|
This is a report on the House of Commons Committee Stage of the Presumption of Death Bill (the Bill). It complements Library standard note, Missing persons and the presumption of death (SN/HA/4890).
|25.11.2011||The Office of the Chief Coroner|
The Coroners and Justice Act 2009 provides for the appointment of a new Chief Coroner and associated officers, although most of the relevant provisions have not been implemented. Following the election, the Government first announced that the Office of the Chief Coroner would be abolished, because of the costs involved, and that some of the Chief Coroner's functions would be transferred to suitable alternative bodies. It then proposed to leave the Office on the statute book, but to transfer some of the functions of the Chief Coroner to the Lord Chief Justice and the Lord Chancellor, and to set up a Ministerial Board and supporting Bereaved Organisations Committee. The changes were to be effected largely through the Public Bodies Bill [HL] and associated regulations. These proposals attracted considerable criticism, both from within Parliament, mainly during consideration of the Public Bodies Bill [HL], and from interested organisations. On 22 November 2011, the Lord Chancellor and Secretary of State for Justice, Kenneth Clarke, announced that, having listened to concerns, he had decided to implement the Office of the Chief Coroner.
|02.03.2011||Estates of Deceased Persons (Forfeiture Rule and Law of Succession) Bill : Committee Stage Report|
This is a report on the House of Commons Committee Stage of the Estates of Deceased Persons (Forfeiture Rule and Law of Succession) Bill (the Bill). It complements Research Paper 11/07 prepared for the Commons Second Reading. The Bill is a Private Member's Bill. It was presented to Parliament by Greg Knight, through the ballot procedure, on 30 June 2010 as Bill 8 of 2010-11 and had its second reading on 21 January 2011. The Bill had a single sitting in a Public Bill Committee on 16 February 2011. No amendments had been tabled and there was no disagreement to any of the clauses. The Bill was reported without amendment. The Bill would, in certain circumstances, protect the inheritance rights of the descendants of people who have forfeited their inheritance by killing the deceased; or who have decided not to accept their own inheritance. Broadly, it would implement, with modifications, a number of the recommendations of the Law Commission in its 2005 report, The Forfeiture Rule and the Law of Succession. The Bill would extend to England and Wales.
|18.01.2011||Estates of Deceased Persons (Forfeiture Rule and Law of Succession) Bill|
The Estates of Deceased Persons (Forfeiture Rule and Law of Succession) Bill is a Private Member's Bill introduced by Greg Knight under the ballot procedure. The Ministry of Justice has indicated to Greg Knight that it will support the Bill and has assisted with drafting the Bill and the Explanatory Notes. The Bill would protect the inheritance rights of the descendants of people who have: • forfeited their inheritance by killing the deceased; or • decided not to accept their own inheritance. It would give general effect to the recommendations of the Law Commission in its 2005 report, The Forfeiture Rule and the Law of Succession, which were accepted by the Labour Government in 2006. Similar provisions to those contained in the Bill were included in the Draft Civil Law Reform Bill which the Labour Government published in December 2009. The Coalition Government is not proceeding with that draft Bill.
|24.05.2010||Inheritance tax and probate|
In 2003 the Government introduced a new Direct Payment scheme, to deal with a problem created by the interaction between the conditions placed on an estate before a grant of probate is issued, and the requirements to pay inheritance tax on that estate. This note describes the introduction of the new scheme.
|03.12.2009||Indicators of hospital performance published by the Care Quality Commission and Dr. Foster Research|
This note examines measures of hospital standards and patient safety published by the Care Quality Commission (CQC) and Dr. Foster Research Limited and critically appraises the methodology underpinning their assessments. Concerns have been raised about the lack of consistency between the CQC and Dr. Foster ratings; in the final section, a comparison is made between the two, and some explanations for the discrepancies are offered.
|06.11.2009||Coroners and Justice Bill: Lords amendments|
This note outlines the principal amendments made to the Coroners and Justice Bill during its Lords stages. Of particular significance are the amendments relating to secret inquests, the use of intercept evidence, the "free speech" proviso to the offence of inciting hatred on the grounds of sexual orientation, the "crime of passion" defence to murder and the introduction of an Independent Commissioner for Terrorist Suspects.
|18.05.2009||Mortality rates at Mid-Staffordshire NHS Foundation Trust|
The objective of this note is to explain the concept of hospiral standardised motality ratios, and summarise the statistics relating to HSMRs at mid-Staffordshire that were available before the March-October 2008 Healthcare Commission investigation, and those that came to light afterwards.
|15.01.2009||Excess winter mortality: Topical Social Indicators page|
This Research Paper summarises a wide range of social statistics. Subjects covered include crime and justice, defence, education, elections, health and population. This edition of Social Indicators includes an article from the Congressional Research Service of the Library of Congress, Washington , D.C.. This edition includes: Social background of the United States Congress 2009 Local authority finance in a recession 2011 UK Census of Population Underage drinking Excess winter mortality
|07.05.1999||Northern Ireland (Location of Victims Remains) Bill (Bill 92 1998/99)|
Northern Ireland (Location of Victims' Remains) Bill. (Bill 92 of 1998/99). House of Commons Library Research Paper 99/49.