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Autumn 2021

Managing the backlog in criminal courts

The COVID-19 pandemic has exacerbated a growing backlog of cases waiting to be tried in the criminal courts system. During the first national lockdown, HM Courts & Tribunals Service (HMCTS) closed some court buildings, and suspended all jury trials. Since then, courts have reopened, but national guidelines for social distancing mean they are unable to … Read more

Autumn 2021

NHS supply chain finance investigation

Prior to its collapse in March 2021, Greensill Capital (UK) Limited (Greensill) was involved in the provision of supply chain finance to enable community pharmacies to be reimbursed quickly for dispensing NHS prescriptions. Greensill was also involved in a scheme that enabled employees of NHS Trusts to access their salaries early. Following the Treasury Select … Read more

Autumn 2021

The UK border update

In December 2020 the UK and the EU reached agreement on the terms of their future relationship. Following the end of the transition period on 31 December 2020, there have been changes in how the UK trades with the EU, and in relation to the movement of goods between Great Britain and Northern Ireland: the … Read more

Autumn 2021

The management of debt owed to HMRC

In 2019-20 HM Revenue and Customs collected £636.7 billion in total tax revenues. The amount of tax overdue for payment at 31 March 2020 was £22.4 billion. On 20 March 2020, the government announced measures that deferred future payments of some taxes, in recognition of the financial pressures put on taxpayers as a result of … Read more

Winter 2021/2022

Financial modelling in government

Government relies on hundreds – possibly thousands – of models for a huge variety of critical activities, from forecasting spending plans to guiding operational decision making. It is increasingly relying on these models with more data now available and an increased emphasis on evidence-driven decision-making.  Government last published guidance on modelling – the Aqua Book … Read more

Spring 2022

Financial sustainability of higher education in England

Higher education providers can have a fundamental influence on the future lives of graduates, with consequences for the national economy – but to do so they must be financially viable and remain sustainable. Providers are independent bodies, and the sector’s financial sustainability is heavily dependent on student fee income, top-up grant funding, and government research … Read more