Introduction
The political parties have recently published their manifestos, setting out their intended policies should they form the next Government. But which proposals will affect your organisation? What do you need to have on your radar now?
We've reviewed all of the key manifestos and have summarised the promises by practice area so that you can see at a glance what new legislation we can expect to see in the future in each area of law.
{C} {C}The latest BBC "poll of polls" (30 April) shows Conservative and Labour almost neck-and-neck on 34% and 33% respectively, UKIP on 14%, Liberal Democrats on 8% and Green on 6%. It therefore looks as if we're heading for another hung Parliament and the more minor parties could have a key role in forming new policy.
The manifestos represent a written declaration of each party's promises to the electorate for the coming Parliament. In what is likely to be the closest election for a generation, the manifestos assume even greater importance than would normally be the case. They are likely to form the basis for negotiations on a coalition agreement or a confidence and supply arrangement. In addition, the parties will use them to define their "red lines" and what they are prepared to give up if invited to form a Government.
We hope you find this guide useful.
Kind regards
Claire-Jane Nicol
Partner
Contents
Please click on the links below to view each area:
Commercial ………………………………………………………………………………………4
Corporate …………………………………………………………………………………………8
Corporate immigration ………………………………………………………………………..10
Corporate tax …………………………………………………………………………………..14
Employment ……………………………………………………………………………………16
Energy …………………………………………………………………………………………...22
Environment ……………………………………………………………………………………24
European Union ………………………………………………………………………………..28
Pensions ………………………………………………………………………………………..30
Planning and infrastructure …………………………………………………………………...32
Private wealth ………………………………………………………………………………….37
Real estate ……………………………………………………………………………………...41
Transport ………………………………………………………………………………………..45
This communication is provided for general information only and does not constitute legal or other professional advice.
You should consult a suitably qualified lawyer on any specific legal problem or matter.
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Commercial
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Competition
{C}· {C}Implement the recommendations of the Competition and Markets Authority Inquiry into energy supply
Trade
{C}· {C}Push for freer global trade, concluding major trade deals with the US, India and Japan and re-invigorating the World Trade Organisation
{C}· {C}Increase British exports by pushing for an EU-India trade deal and championing an EU-China trade deal, strengthening economic links with China, and doubling support for British firms selling goods there
IT
{C}· {C}Secure the delivery of superfast broadband in urban and rural areas to provide coverage to 95% of the UK by the end of 2017
{C}· {C}Hold mobile operators to their new agreement to ensure that 90% of the UK will have voice and SMS coverage by 2017
{C}· {C}Working with public libraries to ensure remote access to e-books, without charge and with appropriate compensation for authors that enhances the Public Lending Right scheme
IP
{C}· {C}Protect intellectual property by continuing to require internet service providers to block sites that carry large amounts of illegal content and build on anti-privacy projects to warn internet users when they are breaching copyright
Public Procurement
{C}· {C}Raise the target for SMEs’ share of central Government procurement to one third, strengthen the Prompt Payment Code and ensure that all major Government suppliers sign up
Competition
{C}· {C}Strengthen the public interest test, which allows political involvement in certain takeovers and mergers if they have the potential to raise wider public interest concerns based on specified considerations, such as national security
{C}· {C}In the context of banking, increase competition in the High Street, introduce a market share test and at least two new challenger banks following the Competition and Market Authority’s Inquiry
Public Procurement
{C}· {C}Give small businesses a voice at the heart of Government, introduction of a Small Business Administration to ensure procurement contracts are accessible and regulations are designed with small firms in mind
Trade
{C}· {C}Establish a British Investment Bank to improve access to finance for small and medium-sized businesses
IT
{C}· {C}Ensure that all parts of the country benefit from affordable high speed broadband by the end of the Parliament. Labour will work with the industry and the regulator to maximise private sector investment and deliver the mobile infrastructure needed to extend coverage and reduce ‘not spots’, including in areas of market failure. Support community-based campaigns to reduce the proportion of citizens unable to use the internet and help those who need it to get the skills to make the most of digital technology
Data Protection
{C}· {C}Extend the scope of the Freedom of Information laws, so that public services run by large private companies are included
Competition
{C}· {C}In the context of the Single Market, support single market disciplines in relation to competition and state aid rules
{C}· {C}Create a stronger public interest test for takeovers in research intensive activities. The public interest test allows political involvement in certain takeovers and mergers if they have the potential to raise wider public concerns based on specified concerns such as national security
Trade
{C}· {C}Complete the single market in areas including online industries, the energy market and services, and help negotiate EU international trade agreements, opening opportunities for British businesses
{C}· {C}Scrap national barriers to British firms trading online
{C}· {C}Conclude ambitious EU trade agreements with key markets like Japan and India
{C}· {C}Support negotiations at the World Trade Organisation as well as an ambitious transatlantic trade and Investment Partnership between the EU and the USA, which will uphold EU standards of consumer protection
IP
{C}· {C}Support growth in the creative industries, including video gaming, by continuing to support the Creative Industries Council, promoting creative skills, supporting modern and flexible patent, copyright and licensing rules, and addressing the barriers to finance faced by small creative businesses
IT
{C}· {C}Complete the rollout of high speed broadband to reach almost every household (99.9%) in the UK as well as small businesses in both rural and urban areas
Data Protection
{C}· {C}Continue and expand the midata project, which works with businesses to give consumers better access to the electrical personal data that companies hold about them, into new sectors
{C}· {C}Extend Freedom of Information laws to cover private companies delivering public services
{C}· {C}A Digital Bill of Rights, to define and enshrine the rights of the citizen to control their own personal data and that everyone should be able to view, correct and (where appropriate and proportionate) delete their personal data wherever it is held. Forbid public bodies from collecting, storing or processing personal data without statutory authority
{C}· {C}Introduce, after consultation, the changes to the Data Protection Act 1988 recommended by Lord Justice Leveson to provide a fairer balance between personal privacy and the requirements of journalism
Public Procurement
{C}· {C}In order to stimulate local economies, use central Government public procurement policy as a tool of local growth and community development, for example by purchasing from diverse sources and using local labour, goods and services, and encourage local government to do the same
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Contracting/Trade
{C}· {C}Introduce fines where large companies are found to be systematically exceeding their contractual terms of payment with small businesses
{C}· {C}Introduce measures to end a growing practice whereby large companies extend payment terms to small companies by arranging for their supplier to take a bank loan to facilitate their demands
{C}· {C}Broker a bespoke UK-EU trade agreement once the UK leaves the EU
Public Procurement
{C}· {C}Make public sector contracts more accessible to small and medium-sized businesses by removing the requirement for small and medium-sized businesses with 250 employees or less to demonstrate compliance in areas irrelevant to the public sector contract being tendered for
Contracting/Trade
{C}· {C}Ensure UK companies operating abroad respect international human rights and environmental standards and do not encourage corruption, enforcing the UN Convention against Corruption and the OECD Anti-Bribery Convention
IP
{C}· {C}Make copyright shorter in length, fair and flexible, and prevent patents applying to software
Data Protection
{C}· {C}Support the EU’s proposals to strengthen data protection laws
IT
{C}· {C}Introduce a more satisfactory law on so-called malicious comments made on social media than the blanket and crude s127 Communications Act 2003
{C}· {C}Ensure that all have digital access and give BT and other telecommunications operators an obligation to provide an affordable high-speed broadband-capable infrastructure to every household and small business
Trade
{C}· {C}To help small businesses with cash flow the SNP will press for legal protections to ensure small businesses are paid on time. Small businesses should have rights within key utility markets, more akin to those of household consumers
{C}· {C}The SNP support a levy on tobacco firms and increases to the bank levy
IT
{C}· {C}Seek additional investment to support a more rapid roll out of superfast broadband and 4G across Scotland
{C}· {C}A Universal Service Obligation to be applied to telecoms and broadband providers, ensuring everyone is able to access the communications they need
Trade
{C}· {C}Develop an Overseas Trade Initiative to support better Welsh exports around the world, growing new markets in Europe and in developing countries
{C}· {C}Introduction of a Financial Transaction Tax on financial transactions and legislation to ensure that appropriate credit is available to individuals and businesses wherever they are based
Contact us
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David Crone
Professional Support Lawyer
Corporate (incl Corporate Tax & Cosec)
T: +44 (0)191 279 9114
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Corporate
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{C}· {C}Continue with the Red Tape Challenge which aims to reduce bureaucracy for businesses and has already resulted in a number of changes to company law
{C}· {C}Changes to the Takeover Rules including enhancing the role of long term investors by restricting voting to those already holding shares when a bid is made
{C}· {C}Reform corporate governance to prioritise long-term growth potential
{C}· {C}Institutional investors will have a duty to act in the best interests of ordinary savers and prioritise long-term growth over short-term profits
{C}· {C}Change company law to permit a German-style two-tier board structure
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{C}· {C}No relevant corporate issues
{C}· {C}No relevant corporate issues
{C}· {C}No relevant corporate issues
{C}· {C}Encourage alternative company models to the limited company/plc model and consider the benefits of establishing a Welsh Institute of Employee Ownership to encourage the creation of companies which are owned or controlled by employees
** Please refer to the employment section for executive pay, diversity and employee representation on boards.
Contact us
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Stephen Pierce
Partner
T: 02380 20 8460
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Suzanne Gado
Associate (Practice Development Lawyer)
T: 01752 67 7805
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Corporate immigration
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{C}· {C}Negotiation of new rules with EU, including the end of the ability of EU jobseekers to claim any job-seeking benefits at all. If jobseekers have not found a job within six months, they will be required to leave
{C}· {C}Toughen requirements for non-EU spouses to join EU citizens, including an income threshold and English language test
{C}· {C}Insistence that free movement cannot apply to new members until their economies have converged much more closely with existing member states
{C}· {C}Maintain the cap on workers from outside the EU (20,700)
{C}· {C}Targeted sanctions for those colleges or businesses that fail to ensure that migrants comply with the terms of their visa
{C}· {C}Extension of the ‘deport first, appeal later’ rule to all immigration appeals and judicial reviews
{C}· {C}Introduction of a requirement for all landlords to check the immigration status of their tenants (which could affect employers who provide accommodation)
{C}· {C}Harness data from multiple agencies, including Exit Checks data, to identify illegal immigrants and businesses that employ illegal workers
{C}· {C}Requirement for employers regularly utilising the Shortage Occupation List to provide long-term plans for training British workers
{C}· {C}Legislate to ensure that every public sector worker operating in a customer-facing role must speak fluent English
{C}· {C}Under a Labour Government it will be illegal to undercut wages by exploiting migrant workers
{C}· {C}Introduction of a ban on recruitment agencies from hiring only from overseas and also a crack-down on rogue agencies by extending the remit of the Gangmasters Licensing Authority where there is evidence of abuse
{C}· {C}People working in public services, in public facing roles, will be required to speak English
{C}· {C}Recruitment of an additional 1,000 border staff, paid for by a small charge on non-visa visitors to the UK
{C}· {C}Introduction of a full exit check upon departure from the UK
{C}· {C}Maintain the cap on workers from outside the EU (20,700)
{C}· {C}Push for stronger transitional controls for new EU member states
{C}· {C}Reintroduction of a post-study work visa for science, technology, engineering and maths students who can find graduate level employment within six months of completing their degree
{C}· {C}Lengthen the period of transitional controls for new EU member states
{C}· {C}Complete the restoration of full entry and exit checks at borders
{C}· {C}Double the number of inspections on employers to ensure all statutory employment legislation is being respected
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{C}· {C}UK Government to retake control of UK borders
{C}· {C}Any EU citizen who is resident in the UK at the time of the referendum will be permitted to remain and work here. They will be able to enjoy the benefits of the UK as before and have the opportunity to apply for UK citizenship after five years
{C}· {C}Introduce a five year moratorium on immigration for unskilled workers
{C}· {C}Introduce an Australian-style points based system to manage immigration, which would treat all migrants on an equal basis
{C}· {C}Implementation of new border control technology solutions to ensure all passport and visa holders are counted in and out
{C}· {C}Limit highly skilled work visas to 50,000 per annum, including those from the EU
{C}· {C}Revise the visa system to introduce five principal visa categories
{C}· {C}Cease grant of 'Permanent Leave to Remain' status. Migrants on work visas may apply for British citizenship once they have been in the UK for five years
{C}· {C}Restrict access to EURES (the European Job Mobility Portal)
{C}· {C}Increase the number of immigration compliance and enforcement teams
{C}· {C}Insist that all migrants and visitors who come to Britain have approved medical insurance
{C}· {C}Seek to promote policies in the EU that improve opportunities across the Union
{C}· {C}Rejection of an open borders approach and of an arbitrary numerical cap on migration
{C}· {C}Remove immigration restrictions on foreign students
{C}· {C}Reintroduction of a post-study work visa for two years for students who have qualified
{C}· {C}Widen the Youth Mobility Scheme to further countries
{C}· {C}Review of rules for those wishing to set up or do business in the UK
{C}· {C}Provision of free English or Welsh lessons to all new migrants
{C}· {C}Open up existing 'irregular' routes to settlement, particularly for those who cannot be returned to their country of origin owing to the political situation there
{C}· {C}Reintroduction of a post-study work visa for two years for students who have been educated in Scotland
{C}· {C}Creation of a Welsh Migration Service and introduction of a skills shortage list of trades and skills which are not currently being met by Welsh workers
{C}· {C}Reintroduction of a post-study work visa for two years for students who have qualified from a Welsh university
{C}· {C}Plans for the Welsh Government to have control over sponsorship of migrant workers in Wales
{C}· {C}Strengthen the Gangmasters Licensing Act to make it illegal to offer an incentive to migrant workers over local workers
Contact us
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Rachel Jones
Associate
T: 01752 67 7677
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Corporate tax
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{C}· {C}Employment allowance for employers taking on new staff whereby first £2,000 of national insurance is abolished
{C}· {C}Expansion of Office of Tax Simplification and placing it on a permanent basis
{C}· {C}Complete devolution of corporation tax to Northern Ireland
{C}· {C}Maintain the banking levy
{C}· {C}No increase in rates of VAT, income tax or national insurance
{C}· {C}Introduction of criminal offence for economic crimes including tax evasion
{C}· {C}Maintain competitive corporation tax rate
{C}· {C}Introduce another general anti avoidance rule
{C}· {C}Require overseas territories and dependencies to produce registers of company owners
{C}· {C}Abolition of the employee shareholder scheme and curtailing of carried interest
{C}· {C}Tax rebates for companies that pay a living wage
{C}· {C}New bank bonus tax
{C}· {C}New levy on tobacco firms
{C}· {C}National Audit Office to scrutinise use of tax reliefs
{C}· {C}Limit tax deductibility of interest payments and restriction of loss relief
{C}· {C}8% supplementary charge on banks operating in the UK (in addition to the banking levy)
{C}· {C}Restriction of entrepreneurs' relief whereby the shareholder must have held 10% of shares within prior 3 years
· Introduce another new anti-avoidance rule
· Abolish employee shareholder status
· Introduce new levy on tobacco firms
· Levies on companies which have facilitated tax evasion
· Introduce a Land Value Tax to replace business rates
· Removing VAT from a number of goods and services
· Establishment of Treasury Commission to monitor effectiveness of diverted profits tax
· Levying a petroleum tax on shale with proceeds to be placed in sovereign wealth fund
· Tax breaks for smaller brewers
· Raise corporation tax to 30% for larger companies
· No corporation tax deduction allowed for salaries in excess of 10 times lowest paid worker in the company
· Land Value Tax to replace council tax and business rates
· 0.1% financial transactions tax on bonds and equities and 0.01% charge on derivatives
· Banks to be obliged to provide information on company clients to HMRC
· Introduction of another anti-avoidance rule
· Increase HMRC staff and resources
· Call for global summit on tax abuse
· Increase the bank levy
· Review of controlled foreign companies exemptions
· Introduction of measures to bring UK general anti-avoidance rule in line with Scotland's
{C}· {C}Examine reduction of VAT for hospitality sector
{C}· {C}Cut tourism VAT
{C}· {C}Zero business rates for Welsh Companies
{C}· {C}Reverse the 25% staffing cuts in HMRC
{C}· {C}Transfer control of corporation tax to Wales
{C}· {C}Double the bankers levy
{C}· {C}Rename the Bank of England the Central Sterling Bank
{C}· {C}Compel the Governor of the Bank of England to attend the Welsh Assembly
{C}· {C}Introduce a Financial Transaction Tax
{C} {C}Contact us
Ronan Lowney
Managing Associate
T: 0117 989 6949
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Employment
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Apprentices
{C}· {C}Deliver three million more apprenticeships over the next five years
Equal pay
{C}· {C}Require companies with more than 250 employees to publish the difference between the average pay of their male and female employees
National minimum wage/living wage
{C}· {C}Increase the national minimum wage to over £8 per hour by the end of 2020
{C}· {C}Support the living wage and encourage organisations to pay it, if they can afford it
Trade unions/strikes
{C}· {C}Strikes will only be able to take place where at least half the workforce has voted in a ballot. For essential public services (health, education, fire and transport), industrial action will require the support of at least 40% of the workforce entitled to vote, as well as a majority of those that turn out to vote
{C}· {C}A repeal of restrictions banning employers from hiring agency staff to provide essential cover during strikes
{C}· {C}Strikes will not be able to be called based on historical ballots
{C}· {C}Tackle the intimidation of non-striking workers, introduce legislation to ensure a transparent opt-in for union subscriptions by trade unions, tighten the rules around "facility time" for union representatives and reform the role of the Certification Officer
Miscellaneous
{C}· {C}Further steps to eradicate abuses of workers, such as non-payment of the minimum wage, exclusivity in zero hours contracts and exploitation of migrant workers
{C}· {C}Introduce tougher labour market regulation to tackle illegal working and exploitation
{C}· {C}End taxpayer-funded six-figure payoffs for the best paid public sector workers
{C}· {C}Give employees working in the public sector and for large employers the right to do voluntary work for three days per year on full pay
Equal pay
{C}· {C}Require large companies to publish their gender pay gap
Employment tribunals
{C}· {C}Abolish the employment tribunal fee system
Executive pay/boards
{C}· {C}Improve the link between executive pay and performance by simplifying pay packages
{C}· {C}Require employee representation on remuneration committees
Family leave
{C}· {C}Strengthen the law against maternity discrimination
{C}· {C}Double paid paternity leave to four weeks and increase paternity pay to more than £260 per week
National minimum wage/living wage
{C}· {C}Raise the national minimum wage to more than £8 per hour by October 2019; give local authorities a role in strengthening enforcement against those paying less than the legal amount
{C}· {C}Give tax rebates to businesses who sign up to pay the living wage in the first year of a Labour Government
{C}· {C}Publicly listed companies will be required to report on whether they pay the living wage
Zero hours contracts
{C}· {C}Ban zero hours contracts and give those who work regular hours for more than 12 weeks the right to a regular contract
Miscellaneous
{C}· {C}Abolish the loophole that allows firms to undercut permanent staff by using agency workers on lower pay
Apprentices
{C}· {C}A major expansion of high-quality and advanced apprenticeships; seek to double the number of businesses that hire apprentices
Equal pay
{C}· {C}Ensure swift implementation of the new rules requiring companies with more than 250 employees to publish details of the different pay levels of men and women
{C}· {C}Consult on requirements for companies to conduct and publish a full equality pay review
Employment tribunals
{C}· {C}Improve the enforcement of employment rights, reviewing employment tribunal fees to ensure they are not a barrier
Executive pay/boards
{C}· {C}Consult on requirements for companies to consult staff on executive pay
{C}· {C}Staff representation on remuneration committees and the right for employees who collectively own 5% of a company to be represented on the board
{C}· {C}Maintain momentum towards at least 30% of board members being women and encourage gender diversity among senior managers
{C}· {C}Encourage businesses to ensure at least one board member is a BAME person; monitor and tackle the BAME pay gap
Family leave
{C}· {C}Encourage employers to provide more flexible working and expand shared parental leave, with an additional month to encourage fathers to take time off
{C}· {C}Aim to make paternity and shared parental leave a ‘day one’ right
National minimum wage/living wage
{C}· {C}By 2020, extend transparency requirements to include publishing the number of people paid less than the living wage and the ratio between top and median pay
{C}· {C}Ask the Low Pay Commission to look at ways of raising the national minimum wage without damaging employment opportunities; improve enforcement action and clamp down on abuses by employers seeking to avoid paying the minimum wage
{C}· {C}Establish an independent review to consult on how to set a fair living wage across all sectors. Pay it in all central government departments and their agencies from April 2016 and encourage other public sector employers to do the same
Trade unions/strikes
{C}· {C}Protect the rights of trade union members to have their subscriptions deducted from their salary; encourage wider participation in trade union ballots through electronic voting
Zero hours contracts
{C}· {C}Create a formal right to request a fixed contract and consult on introducing a right to make regular patterns of work contractual after a period of time
Miscellaneous
{C}· {C}Ensure employers cannot avoid giving their staff rights by wrongly classifying them as workers or self-employed
{C}· {C}Enact the remaining unimplemented clauses of the Equality Act 2010
{C}· {C}Defend the UK opt-out to the Working Time Directive
{C}· {C}Outlaw caste discrimination
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National minimum wage/living wage
{C}· {C}Enforce the minimum wage and reverse the Government cuts in the number of minimum wage inspectors in England and Wales
Zero hours contracts
{C}· {C}Introduce a legally binding Code of Conduct on zero hours contracts, which will stipulate: businesses hiring 50 or more people must give workers on zero hours contracts a full or part-time secure contract after one year, if the workers request it; exclusivity clauses will be banned in zero hours contracts; and workers on zero hours contracts must be given at least 12 hours' advance notice of work
Miscellaneous
· Allow British businesses to choose to employ British citizens first
· Amend some EU directives (such as the Working Time Directive) and adopt workers' employment rights into UK law
{C}· {C}Make St George's Day a bank holiday in England and St David's Day a bank holiday in Wales
Apprentices
{C}· {C}Provide more training and work experience for young unemployed people through expanding apprenticeships; increase funding for apprenticeships by 30%
Employment tribunals
{C}· {C}Reduce employment tribunal fees so that tribunals are accessible to workers
Equal pay
{C}· {C}Enforce penalties against employers who continue to implement unequal pay
{C}· {C}Make equal pay for men and women a reality
Executive pay/boards
{C}· {C}Introduce a requirement that the highest wage in any organisation be no more than ten times the lowest wage
{C}· {C}Give workers a greater say in the running of their companies, including employee-elected directors in medium and larger companies
Family leave
{C}· {C}Ensure that the laws to prevent discrimination against women on the grounds of pregnancy and maternity are properly enforced
National minimum wage/living wage
{C}· {C}Increase the minimum wage so that it is a living wage, with a target of £10 per hour by 2020
Trade unions/strikes
{C}· {C}Revive the role of democratic trade unions, including the right to belong to a union and have the employer recognise it, and the right to take industrial action, including strikes and peaceful picketing
{C}· {C}End blacklisting, set up a full investigation into blacklisting in the construction industry and consider the creation of a new criminal offence
Zero hours contracts
{C}· {C}End zero hours contracts
Miscellaneous
{C}· {C}Progressively introduce anonymised CVs
{C}· {C}End the exploitation of interns; ensure no unpaid full-time internship lasts more than four weeks
{C}· {C}Phase in a 35-hour week
Apprentices
{C}· {C}Create 30,000 new modern apprenticeships every year
Equal pay
{C}· {C}Press for early action on equal pay audits for larger companies
{C}· {C}Demand that section 78 of the Equality Act 2010 is commenced and that regulations compelling employers of more than 250 people to publish annual gender pay gap information, starting in 2016-17, are consulted on and brought into law
{C}· {C}Introduce an Equal Pay (Scotland) Bill to deliver equal pay for women in Scotland
Executive pay/boards
{C}· {C}Take forward proposals to ensure women represent 50% on public boards in Scotland
Family leave
{C}· {C}Increase paternity leave
National minimum wage/living wage
{C}· {C}Back an increase in the adult minimum wage to £8.70 by 2020 and an increase in the rate for 18 to 21 year olds (which should also be paid to apprentices) to £6.86; support an increase in the rate for 16 to 18 year olds to £5.07
{C}· {C}Support the living wage and ensure it is paid to all staff covered by the Scottish Government's public sector pay policy. Promote it across the private sector and ensure all suppliers to the Scottish Government pay it
Zero hours contracts
· Support efforts to end zero hours contracts
Miscellaneous
· Seek to reverse recent changes, which reduced key aspects of workers' rights. For example, press for the restoration of a 90 day consultation period for redundancies affecting 100 or more employees
{C}· {C}Prioritise devolution of powers over employment policy, including the minimum wage and equality policy
Employment tribunals
{C}· {C}Review the current levels of employment tribunal fees
Equal pay
{C}· {C}Introduce a 'fair pay' scheme, to link the pay of everybody within a company
Executive pay/boards
{C}· {C}Supervisory boards of major companies who employ more than 500 staff will include elected employees
National minimum wage/living wage
{C}· {C}Increase the minimum wage to be the same level as the living wage for all by 2020
{C}· {C}Ensure that more companies alleged to pay below the minimum wage will be investigated and prosecuted
Trade unions/strikes
{C}· {C}Create an Independent Commission to consider industrial relations policy; legislate against blacklisting
Zero hours contracts
{C}· {C}End zero hours contracts
Miscellaneous
{C}· {C}Make St David's Day a bank holiday in Wales
Contact us
Glenn Calvert
Partner
T: 0191 279 9249
Karen Plumbley-Jones
Associate (Practice Development Lawyer)
T: 0175 267 7903
Energy
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Energy mix
· Continue to support development of North Sea oil and gas
· Significant expansion in new nuclear and gas
· Continue to support the safe development of shale gas
· Ensure local communities share proceeds of shale gas development through community benefit packages
· Backing good-value green energy: start-up funding for promising new renewables – but only if value for money
· Halt the spread of onshore windfarms and change the law so local people have the final say
Energy mix
· Onshore unconventional oil and gas – establish a robust environmental and regulatory regime before extraction
· Offshore oil and gas – a long term strategy which makes the most of potential for carbon storage
· Make Britain a world leader in low carbon technologies with 1 million additional green jobs
· Energy Security Board to plan and deliver energy mix including renewables, nuclear, green gas, CCS, clean coal
Regulation
· Separate generation and supply business of Big Six energy companies
· Introduction of “superpowered” regulator that could strip energy companies of their licences if they harmed the interests of consumers
· 20-month cap on energy bills until 2017
Energy mix
· Over one third electricity from renewables – fight for proper investment in renewables
· Once a shale gas well is finished it must be offered at no cost to geothermal heat developers to enable faster expansion of renewable technology
· Establish low carbon transition fund using 50% of tax revenues from shale gas to fund energy efficiency, community energy, low-carbon innovation and renewable heat
Regulation
· Properly regulate efforts to access stores of unconventional gas to protect the natural environment
Energy mix
· Support a diverse energy market including coal, nuclear, shale gas, geo-thermal, tidal, solar and conventional gas and oil
· Withdraw taxpayer and consumer subsidies for new wind turbines and solar photovoltaic arrays
Energy mix
· Ban all UK fracking operations
· End fossil fuel industry tax breaks and phase out other fossil fuel subsidies
· Anti-nuclear
Energy mix
· Maximise renewable generation, in particular offshore wind and delivery of the islands interconnector
· Press for onshore wind to continue to receive support and remove barriers limiting growth in the hydro sector
· Continue to support a moratorium on fracking
· No new nuclear
Communities
· Press the UK Government to make it simpler for communities to establish local energy companies and easier for communities to access the grid
Regulation
· Support the deployment of the new Oil and Gas Authority in Aberdeen
Energy mix
· Support a moratorium on fracking and oppose nuclear in new locations
· Increase energy generation from renewable sources, with particular emphasis on tidal and hydro sources, and introduce a fuel duty regulator
Devolution
· Transfer full responsibility for energy policy for Wales to the National Assembly
· Introduce a 'not-for-dividend' Welsh energy company
Contact us
Luke Gabb Vivien Gregory
Sector Head – Energy & Natural Resources Consultant, Oil and Gas
T: 0117 989 6810 T: 0117 989 6961
E: [email protected] E: [email protected]
Environment
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Energy efficiency
· Support low-cost measures on energy efficiency, with the goal of insulating a million more homes over the next five years
· Ensure that every home and business in the country is fitted with a Smart Meter by 2020
Climate change
· Halt the spread of onshore windfarms – end to new public subsidy
· Push for a strong global climate deal to limit global warming to two-degrees
· Continue to support the UK Climate Change Act
· Invest £500million over the next five years to ensure every car and van is "zero emission" by 2050
Energy efficiency
· Deliver a million interest free loans for energy home improvements. Privately rented properties will have to meet a "decency" standard
· Promise to work with local authorities on a street-by-street upgrade of energy efficiency measures in low income households
Climate change
· Commit to a decarbonisation target to remove carbon from electricity supply by 2030 and a major drive for energy efficiency
· Pledge to support an ambitious agreement on climate change at the United Nations Framework Convention on Climate Change (UNFCCC) conference in Paris in December 2015
· Push for a goal of net zero global emissions, with transparent and universal rules for measuring, verifying and reporting emissions
· Introduce a timetable for the Green Investment Bank to be given additional powers to invest in green businesses and technology
· Creation of an Energy Security Board which will plan and deliver the energy mix needed by the UK
Water
· All water companies will be required to sign up to a new national affordability scheme to help consumers who cannot afford their water bill
· Regulators will have greater power to change water supplier licences, limit price rises and enforce industry standards
Energy efficiency:
Pass the Green Buildings Act which will:
· Include a Council Tax discount for significant improvements in energy efficiency in homes
· Require social and private sector rented housing to meet EPC rating band "C" by 2027
· Enable the Government to introduce new regulations to reduce heat and energy use
· Facilitate the development of deep geothermal heat, large-scale heat pumps, waste industrial heat and energy storage systems
Climate change
Pass the Zero Carbon Britain Act which will:
· Set binding targets to bring net greenhouse gas emissions to zero by 2050. In addition, a decarbonisation target range for 2030 will be introduced in the power sector.
· Impose Emission Performance Standards for existing coal power stations to stop electricity generation of unabated coal by 2025
· Encourage onshore wind in appropriate locations
· Expand the role of the Green Investment Bank through greater capitalisation and enabling it to issue green bonds
· New gas stations built post 2030 to be fitted with CCS and implement second phase of CCS projects by 2020
Pass the Green Transport Act to:
· Dramatically improve air quality by 2020
· Introduce a National Air Quality Plan
Water
Pass the Nature Act which will:
· Require the natural Capital Committee (NCC) to recommend binding targets to reduce net consumption of key natural resources
· Transpose the EU air and water quality targets into UK law
· Create a "sustainable water abstraction regime"
· Introduce "green criteria" in public procurement policy, which will extend to the NHS and Academy schools
Waste
Pass the Resource Efficiency and Zero Waste Britain Act to:
· Increase penalties for waste crimes. Average fines will rise to £75,000 (from £50,000) and custodial sentences will rise to 18 months (from 12 months)
· Impose a statutory recycling target of 70% in England
· Extend separate food waste collections to at least 90% of homes by 2020
· Introduce regulation to promote product designs that enhance reuse and recycling
Climate Change
· Repeal Climate Change Act 2008
· Repeal the Large Combustion Plant Directive and the Medium Combustion Plant Directive
· Abolish the Department for Energy and Climate Change
Waste
· Abolish WRAP
Energy efficiency
· Provide a free nationwide retrofit insulation programme, concentrating on areas with serious fuel poverty
· Require all private sector rented housing to meet EPC rating band "C" by 2025
· Continue a fully funded Renewable Heat Incentive scheme
· Allow Councils to insist that communal heating schemes are implemented where practicable
· Establish mandatory standards for commercial building performance, eg ISO 5001
Climate change
· Strengthen the Climate Change Act to deliver a zero carbon economy by 2050
· Give an extra £1billion a year to local authorities and the Environment Agency to spend on assisting communities with flood protection and defending homes and public buildings (eg hospitals) from heat waves
· Invest up to £35 billion in renewable generation and in the National Grid
· Expand mature renewable technologies, such as wind energy and solar PV, until 2030
Waste
· Follow Scotland in banning food waste and other organic materials from being sent to landfill
· Increase national spending on recycling and waste disposal by about 50% (£4 billion per year)
· Aim to recycle 70% of domestic waste by 2020
· Move towards a zero-waste system
Energy efficiency
· Push for Energy Company Obligation to be funded through general taxation and not as a levy on energy bills
· Support new powers to make sure energy companies pass the benefits of lower prices to consumers
Climate change
· Call on, and vote for, the UK Government to adopt Scotland's carbon reduction targets
{C}· {C}Play an active role in the UN Climate Change conference in Paris
{C}· {C}Maximise renewable generation, in particular offshore wind and delivery of "the islands interconnector" (a system that will link Scottish isles to the mainland transmission grid)
{C}· {C}Press for onshore wind to continue to receive support and remove barriers limiting growth in the hydro sector
Waste
{C}· {C}Continue to develop zero waste strategy, such as through promoting "reverse vending machines" to encourage rewards for recycling
{C}· {C}Support businesses, third sector and public sector organisations working to boost productivity by using energy, materials and water more efficiently
{C}· {C}Stimulate remanufacturing networks and supply chains through the Scottish Institute of Remanufacturing
Energy efficiency
{C}· {C}All NHS buildings will be required to be energy efficient
{C}· {C}Local business will be required to make houses more energy efficient
{C}· {C}Assist high-use industries to reduce their energy consumption
Climate change
{C}· {C}Introduce a Climate Change Act for Wales to adopt greenhouse gas reduction targets for 2030 and 2050
Waste
{C}· {C}Set targets for recycling based on the EU waste hierarchy, in favour of reusing waste over recycling or landfill
{C}· {C}Work with supermarkets to reduce non-biodegradable waste from packaging
{C}· {C}Introduce a Food Waste Bill which will require retailers and food manufacturers to reduce food waste, including donating surplus food to charities for distribution
Contact us
{C} {C}
Stuart Wardlaw
Partner
T: 0191 279 9136
{C} {C}
Sarah Holmes
Legal Director
T: 01752 67 7703
{C} {C}{C} {C}
European Union
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{C} {C}
{C} {C}
{C} {C}
{C}· {C}A straight in/out referendum on our membership of the EU by the end of 2017
{C}· {C}Negotiate a new settlement for Britain in the EU
{C}· {C}Expand the Single Market
{C}· {C}Conclude the EU-US trade deal
{C}· {C}Resist EU attempts to restrict legitimate financial services activities
{C}· {C}Protect our national interests and strengthen our membership of the EU
{C}· {C}Legislate for a lock that guarantees that there can be no transfer of powers from Britain to the EU without the consent of the British public through an in/out referendum
{C}· {C}Remain a committed member of the EU so we can complete the Single Market in areas including online industries, the energy market and services, and help negotiate EU international trade agreements, opening opportunities for British businesses
{C}· {C}Continue to reduce the burden of EU legislation on business by curbing unnecessary red tape and exempting small businesses from EU rules where possible
{C}· {C}Hold an in/out referendum when there is next any Treaty change involving a material transfer of sovereignty from the UK to the EU. Liberal Democrats will campaign for the UK to remain in the EU when that referendum comes
{C} {C}
{C} {C}
{C} {C}
{C} {C}
{C}· {C}Repeal EU Regulations and Directives that stifle business growth
{C}· {C}Hold an in/out referendum for British citizens on our membership of the EU as soon as possible
{C}· {C}Following a vote to leave, set a fixed date two years ahead on which we intend to leave, broker a bespoke UK-EU trade agreement and secure trade agreements with the 40 nations with trade agreements with the EU and other nations of interest to us
{C}· {C}Following a vote to leave, seek continued access on free-trade terms to the EU's single market, continue to co-operate on a wide range of issues and maintain our membership of some pan-European institutions
· Prioritise local self-reliance rather than the EU's unsustainable economics of free trade and growth. We would not adopt the Euro
{C}· {C}Support the proposal to have an in/out referendum
{C}· {C}Oppose UK withdrawal from the EU and propose that, in any future referendum, there should be a double majority requirement. Each of the four constituent nations of the UK would have to vote for withdrawal before the UK as a whole could leave the EU
{C}· {C}Vote against an in/out EU referendum
{C}· {C}The Scottish Parliament should have the ability to directly represent its interests on devolved matters in the EU and internationally
{C}· {C}Oppose the EU–US Transatlantic Trade and Investment Partnership
{C}· {C}Wales to be an independent nation within the EU
{C}· {C}If a referendum on the UK's membership of the EU is held, there should be no withdrawal from the EU if that is not supported in all four of the nations consulted
Contact us
Karen Plumbley-Jones
Associate (Practice Development Lawyer)
T: 0175 267 7903
Pensions
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· Reduce tax relief on pension contributions for those earning over £150,000
· Retain the “triple-lock” on State Pension increases (ie higher of inflation, average earnings or 2.5%)
· Continue to support the introduction of the Single-Tier State Pension
· Support pensions flexibilities by giving individuals the freedom to invest and spend their pension as they like and pass it on tax free
· Reduce the annual allowance
· Reduce tax relief on pension contributions. This follows a previous promise to reduce tax relief for those earning over £150,000 to 20%
· Reform the private pension market, reducing charges and making them more transparent
· Tackle pension liberation and mis-selling, with a commitment to revisit the guidance guarantee for individuals looking to access their pension flexibly
· Introduce a requirement for all savers to be referred to an independent broker when considering retirement options
· Retain the “triple-lock” on State Pension increases
· Establish a review to consider introducing a single rate of pensions tax relief, which would be set at a higher rate than the current 20% basic rate
· Support completion of the roll-out of automatic enrolment, improving workplace pensions to encourage higher savings and reform charges
· Continue to support pensions flexibilities
· Legislate to make the “triple-lock” on State Pension increases permanent
· Continue to support the introduction of the Single-Tier State Pension
· Implement current proposals to allow members to sell an annuity after it has come into payment
· Increase funding for the greater provision of access to independent pensions advice and develop a pensions advice and seminar programme
· Tackle pension mis-selling by making it a criminal offence to cold call individuals in respect of their pension arrangement
· Introduce a flexible State Pension window allowing individuals to access their State Pension from age 65 with a reduction for early receipt
· Reduce tax and National Insurance incentives for private pensions by 50%
· Introduce a universal non-means tested Citizens Pension, set at £180 per week for a single pensioner and £310 for a couple
· Create a new State Earnings-Related Pension scheme which will replace automatic enrolment and require investment in long-term public assets
· Review pension tax relief for the highest earners
· Continue to support the roll-out of automatic enrolment
· Support pensions flexibilities in principle
· Target unfair pension charges
· Retain the “triple-lock” on State Pension increases
· Support a Single-Tier State Pension of £160 per week
· Seek a review of plans to increase the State Pension Age beyond age 66
· Reduce pensions tax relief for higher-rate tax payers
· Investigate flexible pension rights for the self-employed
· Set the Single-Tier State Pension at the rate of the Pension Credit to ensure a Living Pension
· Oppose any increase in the State Pension Age
Contact us
Gavin Ellison John Bradley Dick
Managing Associate Solicitor
T: 0191 279 9854 T: 0191 279 9252
E: [email protected] E: [email protected]
Planning and infrastructure
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Development Control
· Planning control to prevent proliferation of high street betting shops
London
· Devolve further planning powers to the Mayor of London
Housing
· Require an upfront infrastructure package for schools and roads
· Protect the Green Belt and support locally led garden cities (Ebbsfleet & Bicester)
Localism
· Strengthen community Right to Bid (for communities to save assets that are important to them)
· Encourage completion of Neighbourhood Plan and assist more to draw up a NP
· Let local people have more say on local planning and votes on local issues
· LAs to keep higher proportion of business rates to boost local growth
Infrastructure
· Deliver the National Infrastructure Plan
· Respond to the Airports Commission Final report
· Devolve powers including for economic development and transport to large cities with elected mayors
· Back Local Enterprise Partnerships
Energy
· Ensure local communities share proceeds of shale gas development through community benefit packages
· Halt the spread of onshore windfarms and change the law so local people have the final say
Environment
· Blue belt to protect marine habitat through Marine Conservation Zones (subject to local support and environmental need)
· Protect the Green Belt and maintain national designations – AONB, SSSI, National Parks
· Stronger protections for natural landscapes
· New roads and railways to limit environmental impact – more tunnelling, better noise barriers, restoring lost habitat
· Support Thames Tideway Tunnel
· 1,400 new flood defence schemes to protect 300,000 homes
· Develop 25 year plan to restore UK biodiversity
· 'Pocket Park Programme' – small areas of public space
Development Control
· Communities to be given more power to shape high streets
· Review betting shop licences and reduce number of fixed-odds betting terminals or ban them entirely
· Local Authority (LA) powers to require particular shops to apply for planning permission
· Restrict payday lenders and clustering of certain shops
London
· Swift decision on expanding airport capacity in London and the South East, balancing need for growth and environmental impact
Housing
· New generation of 'Garden Cities'
· LA 'use it or lose it' powers to encourage developers to build
Localism
· Control over local transport systems to integrate a single network
· Retain 100% of additional business rates from local growth
· Devolve power and decision-making to people and communities
Infrastructure
· Set up independent National Infrastructure Commission to assess how best to meet infrastructure needs
· Power to city and county regions over bus operation and to bring together trains, buses and trams in a single network
Energy
· Onshore unconventional oil and gas – establish a robust environmental and regulatory regime before extraction
Environment
· More LA powers to tackle air pollution, backed by a national framework
· Promote access to green spaces in local planning
· Protect and improve wildlife habitats and green spaces
Development Control
· Introduce high standards for flood resilience
· Increase uptake of SUDs
· Update construction and planning standards to futureproof against higher temperatures
· Strengthen the Duty to Co-operate
· Create a community right of appeal where decisions go against approved/ emerging Local Plan
· No applicant right of appeal against decisions in line with the Local Plan
· Introduce the concept of 'landscape scale planning'
· End office to residential permitted development rights
London
· Ensure London’s transport infrastructure is improved to withstand the pressure of population and economic growth
Housing
· At least 10 new Garden Cities in areas of local support
· Requirement for LAs to plan for 15 years of housing need (and not allow appeals solely challenging the basis of this)
· Improve housing needs assessment
· Prioritise development on brownfield and town centre sites
· Attach planning conditions to ensure homes are occupied
· Pilot new planning conditions to ensure local communities benefit from increased housing supply
· Devolve full control of the Right to Buy
· Scrap affordable exemptions on smaller schemes
Compulsory Purchase
· Review of Compulsory Purchase legislation to facilitate site assembly, including for Garden Cities
Localism
· Devolve economic decision making, including in transport, housing and infrastructure funding
· Improve effectiveness and coordination of LEPs
· Strengthen community right to run local services and protect community assets
Infrastructure
· Change planning laws to ensure new developments provide good freight access to retail, manufacturing and warehouse facilities
· Carefully consider the Davies Review and develop a UK strategic airports policy
Energy
· Legally binding decarbonisation target range for 2030
· Expand community energy
· Encourage onshore wind in appropriate locations and end ideologically motivated interference in local planning decisions for wind farms by Government ministers
Environment
· Regulate to promote sustainable design
· Nature Act with a new public sector sustainability duty
· New National Nature Parks – protecting up to 1m acres of accessible green space
· Creation of low emission zones
· A national resilience plan
Development control
· Replace the NPPF and introduce guidelines that prioritise brownfield sites for new housing and protect the green belt
· Merge planning and building control departments to reduce cost and bureaucracy
· Relax planning regulations for conversion of off-high road commercial and office space and other buildings to affordable residential use
Housing
· Free LAs from Government-imposed minimum housing numbers
· Allow large scale developments to be overturned by a binding local referendum triggered by the signatures of five per cent of electors within a planning authority area, collected within three months
Development control
· Scrap the NPPF and its presumption in favour of sustainable development
· Require LAs to:
· Map local ecological networks
· Work collaboratively to develop national spatial plans
· Restrict an applicant's right of appeal to errors in the planning process
{C}· {C}Introduce a community right of appeal where development is non-compliant with a Neighbourhood Plan or Local Plan
{C}· {C}Restrict the ability of the Secretary of State to call-in planning applications
{C}· {C}Introduce business conservation areas, to ensure basic shops are available within walking distance in all urban areas and restrict payday lenders and supermarkets
Housing
{C}· {C}Provide 500,000 social rented homes in the lifetime of the next Parliament
{C}· {C}Halve the number of empty homes
{C}· {C}Scrap the New Homes Bonus
Infrastructure
{C}· {C}Stop airport expansion
Communities
{C}· {C}New Empowering Communities Fund; £10 million/over 200 community projects
{C}· {C}Press the UK Government to make it simpler for communities to establish local energy companies and to access the grid
Schools
{C}· {C}Invest in Schools for the Future programme; 100 more new and improved buildings by 2020
Infrastructure
{C}· {C}Commissioning of high speed rail linking Glasgow, Edinburgh and the north of England
Housing
{C}· {C}‘Build 4 Wales’ programme based on local need
{C}· {C}Convert empty buildings to housing or useful spaces
{C}· {C}Improve Welsh town centres by bringing back local services, such as medical centres
Devolution
{C}· {C}Calls for additional planning powers for Welsh Government
Infrastructure
{C}· {C}Support a South Wales Metro around the Cardiff capital
{C}· {C}Support Cardiff Airport in creating an improved freight and passenger development strategy but not a major new UK airport to the east of London
Contact us
{C} {C}
Victoria Redman
Partner, Planning and Infrastructure
T: 0117 989 6861
{C} {C}
Sara Wex
Practice Development Lawyer, Planning and Infrastructure
T: 0117 989 6866
{C} {C}{C} {C}
Private wealth
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{C} {C}
{C} {C}
{C} {C}
{C}· {C}Ensure that everyone, including the wealthiest, pays their fair share and maintain public confidence in the tax system
{C}· {C}Introduce various income tax measures including:
{C}o {C}raise the personal allowance for UK residents to £12,500
{C}o {C}increase the 40% tax lower threshold to £50,000
{C}o {C}commit to no increases in VAT, NICs or income tax
{C}· {C}Increase annual tax charges for non-domiciled individuals
{C}· {C}Crackdown on tax evasion and aggressive tax avoidance
{C}· {C}Ensure developing countries have full access to global automatic tax info systems
{C}· {C}Pass new law so PA automatically increases in line with national minimum wage
{C}· {C}Enable married couples to transfer £1,060 of their tax-free income to husband or wife where the highest earner is a basic rate taxpayer
{C}· {C}Increase the threshold from which inheritance tax (IHT) starts to apply to £1m and a new transferrable main residence allowance of £175k per person, paid for by reducing tax relief on pension contributions for people earning more than £150k
{C}· {C}Introduce a new lower 10p starting rate of tax benefitting 24 million people on middle and lower incomes
{C}· {C}Re-introduce the 50p tax rate for incomes over £150K
{C}· {C}Not increase the basic or higher rates of income tax or NIC
{C}· {C}Scrap marriage allowance
{C}· {C}Introduce a mansion tax on properties worth over £2 million
{C}· {C}Abolish non-domicile tax status
{C}· {C}Close tax loopholes which cost the Exchequer billions each year
{C}· {C}Tougher penalties for abusing the tax system and end unfair tax breaks used by hedge funds and others and bear down on disguised employment
{C}· {C}Seek international agreement to make country by country reporting information publically available
{C}· {C}Review culture and practice of HMRC so everyone follows the same rules and the rigour of the tax system is increased
{C}· {C}Build on the belief that the public is prepared to accept some tax rises to continue funding public services at their current levels
{C}· {C}Introduce various income tax measures in a desire to help those on low incomes, including:
{C}o {C}raising the personal allowance to £12,500 by 2020
{C}o {C}consider raising NIC threshold to income tax threshold
{C}o {C}ensure those with the highest income and the wealthy make a fair contribution
{C}o {C}Reforms to CGT, dividend tax relief and Entrepreneurs’ Relief
{C}· {C}Levying penalties on firms proven to facilitate tax evasion with penalties for directors
{C}· {C}Restrict access to non-domicile status
{C}· {C}Remove distortions, loopholes and excess reliefs from the tax system
{C}· {C}Set target for HMRC to reduce tax gap and continue to invest in staff to enable them to meet it
{C}· {C}Bring in a mansion tax on a rising scale for properties worth over £2 million
{C} {C}
{C} {C}
{C} {C}
{C} {C}
{C}· {C}Raise PA to at least £13k
{C}· {C}Abolish IHT
{C}· {C}Raise threshold for 40% tax to £55K and introduce new intermediate tax rate of 30% on income between £43,500 and £55,000
{C}· {C}Increase transferrable tax allowance for married couples and civil partners to £1,500
{C}· {C}Promise not to introduce any form of mansion tax
{C}· {C}Armed Forces personnel on operational duty overseas will not pay income tax
{C}· {C}Fund a higher standard of independent financial advice available to all pensioners
{C}· {C}Bring in a 2% wealth tax on top 1%
{C}· {C}Introduce various tax measures including:
{C}o {C}abolish PA and replace with a guaranteed non-means-tested income
{C}o {C}reduce employer NIC in the long run to 8%
{C}o {C}abolish employee’s upper NIC threshold
{C}o {C}raise additional income tax rate to 60%
{C}o {C}abolish the rule that allows non-domiciled individuals not to pay tax on foreign income
{C}· {C}Introduce various CGT measures, including abolishing CGT exemption for all taxpayers, except for an only or main residence (OMR) exemption (from CGT and IHT)
{C}· {C}Introduce Robin Hood tax of 0.1% on transactions in bonds and 0.01% on derivatives replacing existing stamp duty on share transactions
{C}· {C}Fundamentally reform IHT and turn it into an accession tax
{C}· {C}Counter avoidance by abolishing the seven-year rule and making all gifts by living donors subject to a similar accessions tax, with exemptions for small annual amounts as at present In addition we would tighten up the tax treatment of certain trusts widely used for inheritance tax purposes
{C}· {C}Simplify PAYE through Basic Income proposals
{C}· {C}Crack down on tax evasion and non-payment of VAT
{C}· {C}Increase HMRC staff by 15,000 per year
{C}· {C}Support targeted reduction in employer’s NIC
{C}· {C}Support phased increase in employment allowance from £2,000 to £6,000
{C}· {C}Increase to PA
{C}· {C}Call on the UK Government to move forward cautiously with plans to increase the higher rate threshold to £50,000
{C}· {C}Those with the most should contribute a bit more
{C}· {C}Reintroduce a 50p tax rate
{C}· {C}Tax on bankers’ bonuses
{C}· {C}Introduce a mansion tax on properties valued at over £2 million
{C}· {C}Crackdown on tax avoidance and abolition of non-domicile status
{C}· {C}Support calls for a global fair tax summit to tackle tax abuse
{C}· {C}Reversal of Married Couple’s Allowance
{C}· {C}Review pension reliefs available to the wealthiest
{C}· {C}Give Scotland full powers over income tax
{C}· {C}Reintroduce 50p/£1 top tax rate for those earning £150,000+ a year
{C}· {C}Increase the personal allowance threshold for NICs
{C}· {C}Increase the upper earnings for NICs to £100,000
{C}· {C}Tax relief for self-employed workers undertaking training
{C}· {C}Table amendments to put income tax powers in the hands of the Welsh Government
{C}· {C}Raise income tax to 50p in the £1 for those earning £150k or more
{C}· {C}Raise personal allowance at which NICs paid to the same as that for income tax
{C}· {C}Increase upper limit on NICs to £100k per annum
{C}· {C}End unfair 40% plus pensions relief subsidy for higher rate taxpayers
{C}· {C}Reverse 25% cut in HMRC staff started by last Labour Government
{C}· {C}Plaid Cymru believes Wales should have same taxation powers as Scotland
{C}· {C}Strength tax anti-avoidance legislation. Make it harder for companies, individuals and other organisations to avoid paying rightful tax
Contact us
{C}
{C}
Marcella Shone
Director
T: 0191 279 9410
{C} {C}{C} {C}
Real estate
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{C} {C}
{C} {C}
{C} {C}
Housing
{C}· {C}Build 200,000 Starter Homes
{C}· {C}Build a total of 275,000 affordable homes to by 2020 (not clear if this includes the Starter Homes quota)
{C}· {C}Create a Right to Build concept requiring councils to allocate land for local people to self-build locally
Brownfield
{C}· {C}Create a "Brownfield Fund" to unlock brownfield sites (no explanation of what this would entail)
{C}· {C}Require local authorities to register their unused brownfield sites and ensure 90% of suitable brownfield sites have planning permission by 2020
{C}· {C}Create a London Land Commission for the identification of brownfield land owned by the public sector
{C}· {C}Fund Housing Zones to transform brownfield sites into new housing, creating 95,000 new homes (no further explanation of Housing Zone or if this falls into the quotas above)
Housing
{C}· {C}Build 200,000 new homes a year by 2020, with priority given to first time buyers
{C}· {C}"Future Homes Fund" for investment in increasing housing supply
{C}· {C}Backing for small builders and public sector building to increase competition
{C}· {C}Allow local authorities to charge higher council tax on empty homes
Private rented sector
{C}· {C}Legislation to normalise three year tenancies in the private rented sector with a ceiling on excessive rent rises and a ban on unfair letting agents' fees (this is stated to save renters over £600 but it is not clear on what basis this has been calculated)
Business rates
· Cut and then freeze business rates for over 1.5 million smaller business properties (no definition of this size)
Housing
· Up to five major new settlements between Oxford and Cambridge
· Introduce a Government-backed Housing Investment Bank to provide long-term capital for major new settlements and help attract finance
· Plans for a major expansion of house building and new ‘family friendly’ tenancies, which limit annual rent increases, will also help reduce upward pressure on rents (unclear whether this is meant to affect private landlords and how they would be compensated)
· Encourage landlords to lower their rent by paying them Housing Benefit directly, with tenants’ consent, in return for a fixed reduction
· Review the way the Shared Accommodation Rate in Local Housing Allowance is set, and review the Broad Rental Market Areas to ensure they fit with realistic travel patterns
· Establish a voluntary register of rented properties where either the landlord or tenant can register the property, to improve enforcement and tax transparency (unclear where this register would be held)
· Extend the use of Rent Repayment Orders to allow tenants to have their rent refunded when a property is found to contain serious risks to health, and withhold rent from landlords who have not carried out court-ordered improvements within a reasonable period of time
· Improve protections against rogue landlords and encourage a new multi-year tenancy with an agreed inflation-linked annual rent increase built in
· Enable Local Authorities to operate licensing schemes for rental properties in areas where they believe it is needed
· Ban letting agent fees to tenants if the transparency requirements introduced are not successful in bringing fees down to an affordable level by the end of 2016
· Introduce a new Help to Rent scheme to provide Government backed tenancy deposit loans for all first-time renters under 30
Energy efficiency
· Green Buildings Act a new legal framework to facilitate development of geothermal heat, heat pumps and heat and energy storage systems
Housing
· Introduce policies to incentivise the creation of more affordable housing while protecting rural communities and preserving countryside (no expansion on what these policies may look like)
· Introduce grants to cover the cost of indemnity insurance to developers of decontaminated land (clearly insurance won't always be available)
{C}· {C}Non-British nationals will not be allowed to purchase homes under the Right to Buy or Help to Buy schemes, unless they have served in the armed forces
Tax
{C}· {C}Properties built on registered brownfield sites to be exempt from stamp duty on first sale, up to the £250,000 threshold
{C}· {C}Repairs to listed buildings no longer to be subject to VAT
Regeneration
{C}· {C}Provide 'Seaside Town Status' to coastal areas in need of regeneration, which will provide local authorities the power to:
{C}(a) {C}access low-interest Government loans to buy up and renovate poor housing stock and to convert empty commercial properties into residential ones; and
{C}(b) {C}issue Compulsory Purchase Orders for poor-quality multi occupancy accommodation
Housing
{C}· {C}Halve the number of empty homes (currently 700,000) by the use of Empty Property Use Orders (no further explanation given)
{C}· {C}Make 'buy to let' less attractive, reducing pressure on house prices, by removing tax incentives, including the deduction of mortgage interest as an expense, and reforming the 'wear and tear' allowance
{C}· {C}Scrap the Government's Help to Buy scheme, saving £600 million a year
Energy efficiency
· Require all new homes to be built to the Passivhaus standard
Tax
· Gradually phase out Stamp Duty Land Tax and consider a Land Value Tax (Land Value Tax is a system of local taxation where the landowner pays a proportion of the rental value of the land itself, but not of buildings or improvements upon it, in tax each year this would replace council tax too)
· Reduce VAT on housing renovation and repair work (including insulation) to 5%, costing £1.6 billion a year (pg. 42 and 52) in recognition of the fact that new builds attract no VAT at all
Housing
· Back plans for an annual UK target of 100,000 affordable homes and use capital investment to deliver a further expansion of house building in Scotland including affordable homes for purchase or rent
Tax
· Tax on properties valued at over £2 million (unclear whether this is commercial as well as residential)
Land reform
· Introduce a Land Reform Bill which will improve transparency and accountability of land ownership and ensure Scotland's land reform debate focuses on how Scotland's land can be best managed in the public interest to ensure it is of benefit to all of the people of Scotland (no further explanation as to what this reform may look like and entail)
Housing
· Investment in target of 100,000 affordable homes per annum
· Support Help to Buy and shared equity
Tax
· Reduce VAT to 5% on certified housing renovations
Contact us
Nigel Emmerson
Partner
T: 0191 279 9546
Victoria Duxbury
Managing Associate
T: 02380 20 8336
Transport
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Devolved powers
· Devolve far-reaching powers over transport to large cities with elected mayors
Rail
· Invest £13 billion in transport in the North in order to electrify main routes, build the Northern Hub and provide new trains as well as upgrading key Northern infrastructure including the A1, M62 and A555 link road
· Commit to spend £50 billion on High Speed 2 (the new North-South railway linking up London with the West Midlands, Leeds and Manchester) (“HS2”)
· Develop High Speed 3 (“HS3”) to join up to the North
· Invest in the electrification of the Great Western Main Line (to improve connections to the South West) and the Midlands Main Line (from St Pancras to Sheffield)
· Complete construction of the new East-West Crossrail across Greater London and push forward with plans for Cross Rail 2, a new rail route running through London and connecting Surrey and Hertfordshire
· Freeze commuter rail fares in real terms for the whole of the next Parliament. Regulated fares will only be able to rise by RPI and train operating companies will not have any flexibility to raise regulated ticket prices above this
· Introduce smart ticketing and part-time season tickets for rail passengers
· Require train operating companies to improve compensation agreements for passengers when trains are more than a few minutes late
Roads
· South West infrastructure improvements in respect of the M5, A358, A30 and A303
· Investment in the Midlands by upgrading the M1 and M6
· Improving roads with an aim to fix 18 million potholes between 2015 and 2021
· Commit to 'Norwich in 90 minutes' and 'Ipswich in 60 minutes' by improving rail connections as well as upgrading the A11 and A47
Housing
· Ensure infrastructure projects are in place for new housing developments
Devolved powers
· Devolve powers to cities and county regions which will include control over local transport systems
· Reform the transport system in order to provide more public control
Rail
· Support the construction of HS2 whilst keeping costs down
· Improve and expand rail links across the North in order to boost its regional economies
· Review the franchising process as a priority and create a new National Rail body to oversee and plan for the railways and give rail users a greater say in how the railways operate
· Introduce legislation which will allow public sector operators to take on lines and challenge private train operating companies
· Freeze rail fares next year to assist commuters whilst reforms are being implemented
· Introduce a strict cap fare on every train route for future fare rises
· Create a new legal right for rail passengers to access the cheapest ticket for their journey
Roads
· Long term investment in strategic roads
Airports
· Airport capacity in London and the South East will be addressed swiftly following the Davies Review Commission Report
Devolved powers
· Give new powers to Local Authorities and communities to improve transport in their areas, including the ability to introduce network-wide ticketing as is used in London
· Continue funding for local economic and sustainable transport infrastructure through the Local Growth Fund
Regions
· Deliver the Transport for the North strategy to promote growth, innovation and prosperity across northern England
· Ensure London’s transport infrastructure is improved to withstand the pressure of population and economic growth
· Develop more modern, resilient links to and within the South West peninsula to help develop and diversify the regional economy
Rail
· Develop a comprehensive plan to electrify the majority of the UK rail network, reopen smaller train stations, restore twin-track lines to major routes and proceed with HS2
· Complete East-West rail to connect up Oxford and Cambridge
· Encourage further private sector investment in rail freight terminals and rail-connected distribution parks
· Ensure new rail franchises include a stronger focus on customers, including requirements to integrate more effectively with other modes of transport and a programme of investment in new stations, lines and station facilities
· Ensure that rail fares rise no faster than inflation over the Parliament as a whole
· Support the expansion of smart ticketing systems for public transport
· Continue the Access for All programme in order to improve disabled access to public transport
Buses, trams, light rail
· Encourage Local Authorities to consider trams alongside other options, and support a new generation of light rail and ultra-light rail schemes in towns and cities where local people want them
· Review bus funding and bus policies and introduce a five-year investment plan to give the industry and Local Authorities certainty and help plan investment. Support local areas that want to bring forward plans for regulating the bus network in their area
Airports
· Ensure that airport infrastructure meets the needs of a modern and open economy, without allowing emissions from aviation to undermine the goal of a zero-carbon Britain by 2050
· Develop a strategic airports policy for the whole of the UK in the light of those recommendations and advice from the Committee on Climate Change
· Remain opposed to any expansion of Heathrow, Stansted or Gatwick and any new airport in the Thames Estuary
· Ensure no net increase in runways across the UK
Rail
· Scrap the HS2 project
Airports
· Reopen Manston Airport to provide the South East with greater airport capacity
· Position on London airports to be reviewed in light of the findings of the Davies Review Commission Report, to be published later this year
Roads
· Remove toll roads where possible allowing existing contracts on toll roads to expire
General policies
· Prioritise public transport over private including electrification of the transport system and improving access over mobility
· Develop free local public transport schemes for pensioners, young people and students
· Connect rural areas to public transport networks
Rail
· Bring rail services into public ownership and control
· Consult widely on the organisational details of a rail operation in public ownership and how it will link to democratic accountability on the regional and city-region geographical scales
· No support for HS2, would prioritise affordable local public transport
· Develop regional smart payment systems with integrated ticketing
Buses
· Support the re-regulation of bus services to provide a better, more reliable service
Rail
· Prioritise connecting Scotland to HS2 – build from the North down as well as from the South up
· High speed connection between Glasgow, Edinburgh and the North of England as part of any proposed high-speed rail network
· Propose that public sector organisations should be able to bid to operate rail services
General policies
· Develop a Welsh Ports and Freight Strategy
· Commit an additional 1% of UK GDP to infrastructure for Wales a year which would secure £800m to invest in Welsh infrastructure a year
· Introduce the 'Build 4 Wales' programme to borrow funding for Welsh infrastructure
Rail
· Support the public ownership of railways and work with Network Rail to transfer powers over railways to Wales
· Support the electrification of railways in Wales and aim for all major lines to be electrified by 2034
· Fund a feasibility study for the re-opening of former Welsh railway lines
Buses
· Make Traws Cymru a dedicated national Welsh coach company
Airports
· Oppose the creation of a new major London airport
Contact us
David Rewcastle
Partner (Transport & Infrastructure, Corporate)
T: 0191 279 9245
Joseph Causer
Solicitor (Transport & Infrastructure, Corporate)
T: 0191 230 8373