Multinational tax journalism: Devolved UK coverage of corporation tax rates in Scotland and Northern Ireland

2020 ◽  
Author(s):  
Sean Tunney
Keyword(s):  
Content Analysis ◽  
United Kingdom ◽  
Northern Ireland ◽  
Qualitative Content Analysis ◽  
Government Revenue ◽  
Tax Rates ◽  
Corporation Tax ◽  
Political Debates ◽  
The United Kingdom ◽  
The Uk

This article addresses how business and political journalists have covered transnational tax policy, an under-researched area. It analyses coverage of corporate taxation specifically where the power to decide on tax levels is devolved within a multinational state. The work considers how the UK press treated the plans to devolve and reduce corporation tax in Scotland and Northern Ireland, in the context of continued UK-wide reductions. A quantitative and qualitative content analysis illustrates that the sampled opinion and editorial framed around this issue was limited typically to the devolved territories’ ‘hybrid’ editions of the English/UK titles. This was despite the broader impact of varying rates on press readers in the rest of the United Kingdom. Journalists tended to adopt an ‘investor perspective’. A majority of commentary framed around corporation tax was focused on reducing the rate, while rarely considering the implications for government revenue. Nevertheless, importantly, Scottish coverage was bound up with broader political debates on independence.

EU signals flexibility over Northern Ireland protocol

2021 ◽  
Keyword(s):  
United Kingdom ◽  
Northern Ireland ◽  
European Commission ◽  
Legal Action ◽  
Content Type ◽  
High Profile ◽  
The United Kingdom ◽  
Notable Change ◽  
The Uk

Significance However, there has been a notable change in the EU’s tone. In July, the European Commission unexpectedly paused legal action against the United Kingdom for an alleged breach of the NIP, and when London announced on September 6 that it was suspending key elements indefinitely, the EU’s response was muted. Impacts France is so deeply aggrieved over AUKUS that any further UK breaches of the Withdrawal Agreement could prompt a bad-tempered response. The possibility of an early assembly election in Northern Ireland would complicate EU-UK attempts to resolve the NIP issue. The exclusion of high profile, pro-EU politicians in the UK cabinet reshuffle shows how important the Brexit agenda remains for London.

Northern Ireland

2015 ◽  
Author(s):  
Michael Graham
Keyword(s):  
United Kingdom ◽  
Northern Ireland ◽  
Mental Capacity ◽  
The United Kingdom ◽  
The Law ◽  
The Uk

Northern Ireland is part of the United Kingdom with its own Regional Assembly, but is subject to direct rule from the UK Parliament in Westminster in relation to certain reserved matters. The law relating to mental capacity in Northern Ireland is in a period of change.

scholarly journals ABORTION IN NORTHERN IRELAND AND THE EUROPEAN CONVENTION ON HUMAN RIGHTS: REFLECTIONS FROM THE UK SUPREME COURT

2019 ◽  
Vol 68 (2) ◽  
pp. 477-494
Author(s):  
Bríd Ní Ghráinne ◽  
Aisling McMahon
Keyword(s):  
Human Rights ◽  
United Kingdom ◽  
Northern Ireland ◽  
Supreme Court ◽  
International Law ◽  
European Convention ◽  
The United Kingdom ◽  
The Supreme Court ◽  
Uk Supreme Court ◽  
The Uk

AbstractOn 7 June 2018, the Supreme Court of the United Kingdom (UKSCt) issued its decision on, inter alia, whether Northern Ireland's near-total abortion ban was compatible with the European Convention of Human Rights (ECHR). This article critically assesses the UKSC's treatment of international law in this case. It argues that the UKSCt was justified in finding that Northern Ireland's ban on abortion in cases of rape, incest, and FFA was a violation of Article 8, but that the majority erred in its assessment of Article 3 ECHR and of the relevance of international law more generally.

scholarly journals The British-Irish Border in the Context of Brexit

2020 ◽  
pp. 229-242
Author(s):  
Grzegorz Balawajder
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Northern Ireland ◽  
System Analysis ◽  
Comparative Method ◽  
Border Crossing ◽  
Free Movement ◽  
The European Union ◽  
The United Kingdom ◽  
The Uk

The subject of the paper is reflections on the consequences of Brexit for the functioning of the border between Ireland and Northern Ireland. The author explains what this border means when the United Kingdom is no longer a member of the European Union, and thus the border may be a barrier to the free movement of people, goods, capital and services. At the same time, it is stressed that the exit of the United Kingdom from the European Union will have a significant impact on the change of the function of this border, which from then on is no longer an internal border of the Union. The aim of the paper is therefore to analyse the consequences of this change, with a simultaneous indication of different models of the UK’s functioning with relation to the European Union and their impact on the British-Irish relations, especially with regard to the various dimensions of the border as a barrier. The article presents various scenarios of solutions that will determine their mutual relations as a result of negotiations between the European Union and Great Britain, especially with regard to access to the single European market, which in turn will be influenced by the border between Ireland and Northern Ireland in the scope of the free movement of people, goods, capital and services. The author used the system analysis method and the comparative method. The author puts forward the thesis that if the negotiations cause a fairly strong loosening of relations between the UK and the European Union, to mitigate the consequences of such a situation for the Irish-British relations, it will be necessary to find and develop bilateral solutions that will facilitate border crossing. The Smart Border 2.0 concept can constitute such a solution.

scholarly journals Preliminary insight into horse owners’ perceptions of, and attitudes towards, exotic diseases in the United Kingdom

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Kelsey L. Spence ◽  
Jacqueline M. Cardwell ◽  
Josh Slater ◽  
Sarah M. Rosanowski
Keyword(s):  
United Kingdom ◽  
Disease Prevention ◽  
Disease Risk ◽  
Qualitative Content Analysis ◽  
Disease Spread ◽  
Prevention Measures ◽  
The United Kingdom ◽  
Need Support ◽  
The Uk ◽  
Horse Owners

Abstract Background The potential for an exotic disease incursion is a significant concern for the United Kingdom (UK) equine industry. Horse owners’ perceptions of, and attitudes towards, exotic diseases can influence decisions to adopt disease preparedness strategies. The objectives of this study were to describe horse owners’ 1) perceptions of the term ‘exotic disease’, and 2) attitudes towards their risk of being affected by an exotic disease. In order to address these objectives, qualitative content analysis was undertaken on data collected using two open-ended survey questions. Results Horse owners (n = 423) perceived exotic diseases as 1) belonging somewhere else, and 2) a dangerous threat to their horse(s). The term ‘exotic’ was associated with being foreign, non-native, and out-of-place in the UK. Attitudes towards exotic disease risk were summarised into four categories: 1) responsible horse owners prevent disease, 2) horse owners need support to stop disease spread, 3) risk depends on proximity to the ‘risky’ horse, and 4) some risk is inevitable. A ‘responsible’ owner was aware of health hazards and took actions to protect their horse from disease. Reliance on others, including stakeholders, to uphold disease prevention in the community led to feeling vulnerable to disease threats. When evaluating risk, horse owners considered which horses were the ‘riskiest’ to their horse’s health (horses that travelled, participated in competitions, or were simply unfamiliar) and avoided situations where they could interact. Despite undertaking disease prevention measures, the perceived uncontrollable nature of exotic diseases led some owners to feel an incursion was inevitable. Conclusions Without accounting for horse owners’ perceptions of, and attitudes towards, exotic diseases, recommendations to increase preparedness may be ineffective. Improved communication among stakeholders in the industry may assist in clarifying expectations for exotic disease-specific prevention measures. A collaborative approach among horse owners and stakeholders is recommended to improve disease preparedness within the industry.

Future integrity of the United Kingdom is at risk

2021 ◽  
Keyword(s):  
At Risk ◽  
United Kingdom ◽  
Northern Ireland ◽  
Economic Impact ◽  
Content Type ◽  
The United Kingdom ◽  
The Uk ◽  
First Time

Significance The Brexit process also has coincided with the rise of national over British identities in Scotland and Wales, as well as an increase in younger generations supporting independence. In Northern Ireland, Catholics are likely to outnumber Protestants for the first time when the census is released next year. Impacts The UK government’s hard-line opposition to another Scottish referendum vote could risk increasing support for independence. Resolving tensions over the Northern Ireland protocol will be crucial in making progress on other aspects of UK-EU relations. Concern over the economic impact of Brexit suggests that London will continue to take a lax approach to customs checks on EU imports.

‘Positive direct rule’: economic policy

No Solution ◽  
2016 ◽  
Author(s):  
S.C. Aveyard
Keyword(s):  
Economic Policy ◽  
United Kingdom ◽  
Great Britain ◽  
Public Sector ◽  
Northern Ireland ◽  
Labour Government ◽  
The Public ◽  
The United Kingdom ◽  
The Uk ◽  
Positive Direct

This chapter looks at economic policy in Northern Ireland in the context of severe economic difficulties experienced by the UK as a whole. It shows how the Labour government sought to shield Northern Ireland from economic realities because of the conflict, increasing public expenditure and desperately seeking industrial investment. The level of desperation in this endeavour is illustrated through examples such as Harland & Wolff’s shipyards and the DeLorean Motor Company. The experience of the 1970s, and particularly under the Labour government, set the pattern for the following decades with a steadily increasing subvention from the rest of the United Kingdom and a growing dependence on the public sector, all at a time when the opposite trend took place in Great Britain.

Social Union

2021 ◽  
pp. 153-169
Author(s):  
Michael Keating
Keyword(s):  
United Kingdom ◽  
Health Education ◽  
Northern Ireland ◽  
Social Services ◽  
Population Based ◽  
The Other ◽  
Social Citizenship ◽  
The United Kingdom ◽  
The Uk ◽  
Undeserving Poor

Unionists have defended the United Kingdom as a social or ‘sharing’ union in which resources are distributed according to need. It is true that income support payments and pensions are largely reserved and distributed across the union according to the same criteria. Scotland, Wales and Northern Ireland are net beneficiaries. On the other hand, welfare has been detached from older understandings of social citizenship and ideas of the deserving and undeserving poor (strivers and skivers) have returned. Spending on devolved matters including health, education and social services is not equalized across the union. Instead, the Barnett Formula, based on historic spending levels and population-based adjustments, is used. Contrary to the claims of many unionists, there is no needs assessment underlying it, apart from a safeguard provision for Wales. The claim that the UK is a sharing union thus needs to be qualified.

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