The Political and Constitutional Reform Select Committee was established in June 2010 to consider political and constitutional reform. Over the last five years the Committee has scrutinised the Government's substantial programme of political and constitutional reform - which included fixing the term of a Parliament, bringing forward proposals for recalling MPs, establishing a register of third party lobbyists and implementing Individual Electoral Registration. The establishment of a dedicated select committee to consider these matters has brought additional parliamentary scrutiny to a substantial part of the Government's programme. Should the next Government plan to take forward constitutional reform, a select committee be established to examine the Government's proposals, to keep the progress of any political and constitutional reform under regular review, and to continue the work this Committee has undertaken. The Committee has also highlighted the extent to which it has engaged the public with it's work through consultations and increased use of social media, online surveys and informal events. This public engagement is one of it's greatest innovations, and something which it encourages other committees to adopt in the future

This collection of essays by leading academics, lawyers, parliamentarians and parliamentary officials provides a critical assessment of the UK Parliament's two main constitutional roles-as a legislature and as the preeminent institution for calling government to account. Both functions are undergoing change and facing new challenges. Part 1 (Legislation) includes chapters on Parliament's emerging responsibilities for pre-legislative scrutiny of government Bills and for evaluating proposed legislation against explicit constitutional standards. The impact on legislation of the European Union and the growing influence of the House of Lords are also examined. Part 2 (Accountability) investigates how Parliament operates to scrutinise areas of executive action previously often shielded from effective parliamentary oversight, including national security, war-making powers and administrative justice. There are also chapters on parliamentary reform, including analysis of the House of Commons 'Wright reforms', parliamentary sovereignty, privilege and the European Convention on Human Rights, Euroscepticism, and parliamentary sovereignty and the regulation of lobbyists. The book will be of interest to anyone who is curious about the work of Parliament and is aimed at legal academics, practitioners and political scientists.

This report summarises the key areas of the Committee's work over the past five years. It draws out the areas where progress has been made and where their successors might wish to press in future. The Committee has assiduously followed the taxpayer's pound wherever it was spent. Since 2010 they held 276 evidence sessions and published 244 unanimous reports to hold government to account for its performance. 88% of their recommendations were accepted by departments. In many cases they successfully secured substantial changes, for example with the once secret tax avoidance industry. They secured consensus from government and from industry that private providers of public services do have a duty of care to the taxpayer, and in pushing the protection of whistleblowers further up the agenda of all government departments. By drawing attention to mistakes in the Department for Transport's procurement of the West Coast Mainline, more recent procurements for Crossrail, Thameslink and Intercity Express have all benefited from more expert advice and a more appropriate level of challenge from senior staff. After discovery in 2012-13 that 63% of calls to government call centres were to higher rate telephone numbers, the Government accepted our recommendation that telephone lines serving vulnerable and low income groups never be charged above the geographic rate and that 03 numbers should be available for all government telephone lines. They also secured a commitment to close large mental health hospitals.

In 2012 the House of Commons introduced a new 'core task' for all select committees that focused on public engagement as a distinctive and explicit factor of their work. This report focuses on how the select committees have responded to the new core task. Three core conclusions emerged: a) there has been a significant shift within the select committee system to taking public engagement seriously and this is reflected in many examples of innovation; b) this shift, however, has not been systematic and levels of public engagement vary significantly from committee to committee; and c) a more vibrant and systematic approach to public engagement is urgently needed but this will require increased resources, a deeper appreciation of the distinctive contribution that select committees can make and a deeper cultural change at Westminster. This report therefore details innovations in relation to the use of social media, the structure of inquiries and innovative outreach. Public engagement has not yet been fully embedded into the culture of parliament but there is evidence of significant 'cracks and wedges' that can now be built-upon and extended during the 2015-20 Parliament. Clearly the focus of the committee and the topic of the inquiry will have some bearing on the approach to engagement adopted but a more expansive and ambitious approach across the board is to be encouraged. This report leads to a ten-point set of inter-related recommendations but they can all be connected in the sense that the existing social research demonstrates a clear desire on the part of the public to 'do politics differently'.

This Oxford Handbook ambitiously seeks to lay the groundwork for the relatively new field of comparative foreign relations law. Comparative foreign relations law compares and contrasts how nations, and also supranational entities (for example, the European Union), structure their decisions about matters such as entering into and exiting from international agreements, engaging with international institutions, and using military force, as well as how they incorporate treaties and customary international law into their domestic legal systems. The legal materials that make up a nation's foreign relations law can include constitutional law, statutory law, administrative law, and judicial precedent, among other areas. This book consists of 46 chapters, written by leading authors from around the world. Some of the chapters are empirically focused, others are theoretical, and still others contain in-depth case studies. In addition to being an invaluable resource for scholars working in this area, the book should be of interest to a wide range of lawyers, judges, and law students. Foreign relations law issues are addressed regularly by lawyers working in foreign ministries, and globalization has meant that domestic judges, too, are increasingly confronted by them. In addition, private lawyers who work on matters that extend beyond their home countries often are required to navigate issues of foreign relations law. An increasing number of law school courses in comparative foreign relations law are also now being developed, making this volume an important resource for students as well. Comparative foreign relations law is a newly emerging field of study and teaching, and this volume is likely to become a key reference work as the field continues to develop.

In this report the Public Administration Select Committee (PASC) calls for a 'People's Ombudsman' and says the Parliamentary and Health Service Ombudsman (PHSO), which investigates complaints against the NHS and other government departments and agencies, is outdated. Citizens should have direct and more user-friendly access to the Ombudsman. None of the Ombudsmen created since the PHSO's operations were established in legislation 47 years ago have adopted the same restricted model as the Parliamentary Ombudsman. As a priority, the restriction on citizens' direct and open access to PHSO, known as the MP filter, must be abolished (as is already the case in respect of NHS complaints). PHSO must be able to receive complaints other than in writing: such as in person, by telephone or online, just as is expected of any normal complaints system. PHSO should have powers to investigate areas of concern without having first to receive a complaint from a service user. Parliament should strengthen the accountability of PHSO. PASC, along with other Departmental Select Committees, should make greater use of the intelligence gathered by the PHSO to hold Government to account. A consultation should be held on the creation of a single public services ombudsman for England. At the same time, there must be a distinctive ombudsman service for UK non-devolved matters.

This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.

The depth and pace of EU integration has demonstrated the need for effective democratic parliamentary scrutiny and accountability of Government at Westminster. This is the first major inquiry into the European scrutiny system in the House of Commons for eight years. There is more that the Committee could do to look at the impact of new proposals. There should be a new requirement to appoint ’Reporters' to take the lead within Committees on EU issues, as well as a more coordinated approach to the Commission Work Programme. Whilst the system need not be scrapped as some have said, it must be enhanced. Many problems arise from the fact that new Members are appointed for each document. The Committee argues forcefully for a return to the permanent membership system, new powers and a change of name to reflect the Committees' core purpose: EU Document Debate Committees. The Committee also examined how EU business is taken on the floor of the House, and the procedures which apply to it. They set out a series of recommendations about the way debates are scheduled and conducted and put the case for a new session of ’EU Questions'. They also review working practices and the visibility of the House's scrutiny of the EU in the media. It concluded that now is the time to propose the introduction of a form of national veto over EU legislative proposals, and then to explore the mechanics of disapplication of parts of existing EU obligations, notwithstanding the European Communities Act 1972

Tax reliefs are a substantial, complex and poorly managed element of the tax system. They can range from fundamental components of the tax system, such as the level of personal allowance, to tax expenditures with more specific objectives to change behaviour, such as film tax relief. At the end of 2013 there were 1,128 tax reliefs in the UK and the number continues to grow. HM Treasury and HM Revenue & Customs (the Departments) are accountable to Parliament for providing timely feedback on what reliefs cost, and whether they deliver Parliament's intent. Complexity in the tax system is a longstanding issue, but the Departments appear not to have been able to cope with the growing demands of managing increasing numbers of tax reliefs. They are uncertain about the scale and value of different types of relief-including which reliefs should be treated as 'tax expenditures' (reliefs to encourage behavioural change). The tax expenditures in the UK tax system are estimated to cost over £100 billion per annum. With the breadth, number and tax complexity of reliefs HMRC cannot be fully vigilant and knowledgeable about the cost and value of reliefs. The Committee looks to the Departments to set out clear proposals on how to improve the management and accountability to Parliament of the cost and performance of tax reliefs.