Contributions
1,413 recent contributions in Hansard
HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q So there are currently no others for cash apart from those in the Bill for sporting testimonials and termination awards? Robert Jenrick: Yes. Raj Nayyar: Yes. Simon Smith: Yes.14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q If the Committee meets on Thursday, it would be useful if you could look and see if you have data on the number of business start-ups as a result of termination payments,…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q To follow up on that, can you confirm that this is the only class 1A liability that will arise on cash earnings? Robert Jenrick: Yes. Raj Nayyar: Yes.14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I thank the Minister for that response —that I should set in my diary between 2023 and 2025 to regularly check the Treasury Committee’s website to see whether the review has been…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I beg to move, That the clause be read a second time. I put my hand up and say that I made an error in the drafting of the second part of this clause that probably confused…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I thank the Minister for his response, particularly around general public awareness. It is important that sports fans in particular are aware that their donation is likely to…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I beg to move amendment 1, in clause 5, page 5, line 39, at end insert— ‘(3A) No regulations may be made under subsection (3) until the Secretary of State has made a Statement to…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)The problem is working out the grey areas in this. It may be the case with everybody at Reading, but if there were only one or two people in that role before who met the same…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I will not add a huge amount to what the Opposition spokesperson has said on this. I am particularly concerned about the effect on donations to charities that would result from…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)Picking up on that point, we are relying on HMRC guidance, which can be changed in the future. The word “customary” is written here, but that is reliant on guidance alone. If…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)A lot of the discussion on sporting testimonials, particularly on Second Reading, concerned potential behavioural change of the people who go along to sporting testimonials, and…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I have a question that the Minister may not be able to answer now; if he cannot, hopefully he will answer it when he sums up. I am wondering about the definition of sporting…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)That is a useful clarification around class 1A and payroll giving that I had not quite understood this morning. If the Minister is saying that class 1A is eligible for real-time…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I absolutely agree. I was thinking specifically of the toastie shop in Aberdeen that does unbelievable toasted cheese sandwiches. Members should look at its Facebook page; it is…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (Second sitting)I apologise—I expected to be called before the Opposition spokesperson on this section. I will do my best not to repeat things that he has said, but if I do, I shall try to do it…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q Mr Ben-Nathan, have you anything to add? Colin Ben-Nathan: Whether it is this Government or any Government, there is a need to look not just at national insurance and income…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q I have one last question for both of you. I have been raising issues about road maps and where the Government intend to get with anything that they are doing, and how they…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q Do you think that using class 1A contributions liability to make this change will be simpler for employers, or might it make it more complex for them? Bill Dodwell: I think…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q I have a couple of questions for Mr Dodwell. On the implementation of these changes, I am not sure how much evidence or guidance the Office of Tax Simplification provides to…14 May 2019HANSARDNational Insurance Contributions (Termination Awards and Sporting Testimonials) Bill (First sitting)Q This is the last question from me. I have tabled an amendment about the Exchequer providing a report on the impact three years after the Bill comes into force so that we are…14 May 2019