In the Budget and the supporting documents Gordon Brown and the Treasury reported that only 6% of estates pay Inheritance Tax and that the tax is a fair and targeted system. This article shows that for several reasons the tax affects far more than 6% of the community, is iniquitous and poorly targeted.

We report how trade unions and employers initially reacted to the introduction of the statutory recognition procedure in the Employment Relations Act 1999 (ERA). Interview data indicate that the ERA and the drift of EU influence have acted to shift employer attitudes towards greater approval of unions and have accelerated the rate at which employers are redesigning their relationships with unions. Although they are restricting unions'. influence over traditional issues such as pay-setting, employers are increasingly seeking their assistance in implementing organizational changes. We explore-the impact of these developments on union activity and on collective representation more broadly.

Using data gathered primarily during interviews with managers and trade union officials, this article examines how trade unions and employers have reacted to the introduction of the statutory procedure for union recognition in the Employment Relations Act 1999 (ERA). Findings indicate that the ERA and the drift of EU influence have had a substantial effect in shifting the balance of employer attitudes towards greater approval of trade unions and have accelerated the rate at which employers are redesigning their relationships with unions. Although employers are tending to restrict unions' influence over traditional issues such as pay-setting, they are increasingly seeking their assistance in implementing difficult organisational changes. The article explores the impact of such changes on trade union activity and collective representation more broadly.

The paper assesses the prospects for Britain's new statutory trade union recognition procedure in the light of empirical evidence concerning union derecognition practice in the 1990s. It draws on 15 cases of union derecognition across a broad spread of employment, matched with comparable cases where recognition was retained. Inter alia it was found that a move towards more cooperative workplace arrangements, associated with a ‘partnership’ model of industrial relations, was common to employers in both categories. Against this background, we argue that it is far from clear that the current legislative strategy, in focusing on statutory recognition, is the best way of promoting partnership at work.

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