Resources
THOUGHT LEADERSHIP & THINK PIECES
Note on the Treatment of Contingent Liabilities on HMG Balance Sheet and in the National Accounts
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Author: Dr David Best
Publication Date: Sept 2025
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This paper paper outlines the accounting policies and standards that govern the way Government regards contingent guarantees. It argues that providing contingent guarantees to Developers is a cost effective and managed risk approach to enabling large scale investment (i.e £10b) in UK infrastructure projects.
The Role of Small Nuclear in UK Energy Security the Future of SMRs
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Author: Dr David Best
Publication Date: February 2025
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This is a briefing paper for the Romney Street Group, which describes one point of view on the importance of small modular reactors in the mix of energy sources for the UK.