Contributions
1,015 recent contributions in Hansard
HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q Thank you—that is very helpful. I was intrigued by comments in some of the testimony provided to us about there being an analogy with the treatment of tips in restaurants. They…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q I am grateful to our experts for their very helpful testimony. I am sorry to return to testimonials and the concept of “customary”, but our previous witnesses suggested that…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q It would be very helpful if the Committee could have that. It would have been useful to have it before the sitting, because the description given previously by a Minister—not…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q That perhaps underlines my most significant concern about this measure, which is that the term “customary” appears to be an empty category. Perhaps panel members believe that…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q Thank you. I appreciate that clarification. On testimonials, does the panel know of any other uses of the concept of “customary” in tax law, and how that is operationalised? Raj…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q I should like to refer back to our discussion on termination payments. I am perplexed, because I thought the panel contended that it was unclear how many people would be…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q Thank you; the point is clear. I appreciate that clarification. I have questions about testimonials, as does the SNP spokesperson, the hon. Member for Aberdeen North, but I am…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q I am grateful to the Minister for those comments, but he has just confirmed the situation, which is that legislation that this House has passed leaves open that possibility.…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q Thank you. It may appear pernickety, but given how much wage stagnation we have had, 0.1% is quite significant in terms of the overall wage increases—or lack of increases—that…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q It is a pleasure to serve on this Committee with you in the Chair, Ms McDonagh. May I ask for clarification on one point? The Minister suggested that the impact on wages and…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I am grateful to the hon. Gentleman for his passion about this issue, and—I am sure—about the sport of cricket, but he has underlined the point that I was trying to make. He has…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I am grateful for that explanation, but I am sure the Minister will recall that in the expert evidence session, note was taken of the fact that the scope of that norm is not…14 May 2019HANSARDValue Added Tax (Tour Operators) (amendment) (EU exit) Regulations 2019It is a pleasure to serve on this Committee with you in the Chair, Sir Henry, and I am grateful to the Minister for that explanation. Of course, this statutory instrument is one…09 May 2019HANSARDValue Added Tax (Tour Operators) (amendment) (EU exit) Regulations 2019I could not agree more. That is absolutely the case. To an extent, I have an interest in this sector, as some of my family members have been involved in it. It is often a route…09 May 2019HANSARD Environment and Climate ChangeMy city of Oxford has not just declared a climate emergency, but is putting in place the UK’s first ever zero emissions zone and is also convening right now a citizens’ assembly…01 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) BillIt is a pleasure to follow the hon. Member for South Thanet (Craig Mackinlay), who always talks about these issues from a professional perspective, related to his work before he…30 Apr 2019HANSARD Climate Action and Extinction RebellionMy city of Oxford is the first in the country to create a citizens’ assembly focused on the climate crisis. The Minister said that she wanted a broad-based debate, but we all know…23 Apr 2019HANSARDLow-paid Workers: Take-home PayA recent survey by the Centre for Labour and Social Studies showed that a third of workers struggle with the cost of living and two thirds of workers expect to get poorer this…09 Apr 2019HANSARD IR35 Tax ReformsI am grateful for that clarification. Regardless of where the individual was based in the country, the case was revelatory. In theory, with a levelling of the playing field…04 Apr 2019HANSARD IR35 Tax ReformsIt is a pleasure to serve under your chairmanship, Sir David. I congratulate my hon. Friend the Member for Rutherglen and Hamilton West (Ged Killen) on securing this debate. It is…04 Apr 2019