Contributions
1,637 recent contributions in Hansard
HANSARDFinance Bill (Seventh sitting)I shall begin by addressing the SNP’s amendment 10. It is important to look carefully at the relationship between alcohol taxation and public health. We have seen in other areas…16 Jun 2020HANSARDFinance Bill (Eighth sitting)Aside from paying tribute to my own local authority, the London Borough of Redbridge, and other local authorities for the efforts they have made to reduce the amount of waste…16 Jun 2020HANSARDFinance Bill (Eighth sitting)It is always the case that when a new measure is introduced, criticism can be made of it simply because it had not existed previously. In this case, it really is a reflection of…16 Jun 2020HANSARDFinance Bill (Third sitting)It is a pleasure to be here again on such a fine day in the Committee Room, going through some of the more technical elements of the Finance Bill. We have heard from the Financial…09 Jun 2020HANSARDFinance Bill (Third sitting)Earlier, the Financial Secretary described our proceedings as “a grind for some”. How could it possibly be a grind when we were treated to such a fascinating history lesson as the…09 Jun 2020HANSARDFinance Bill (Fourth sitting)Clause 33 and schedule 6 represent a welcome and sensible response to the decision taken by the first-tier tribunal in the case of Gallaher v . HMRC. The only question I have for…09 Jun 2020HANSARDFinance Bill (Fourth sitting)It is, of course, right to say, especially with the benefit of hindsight, that the supervisory arrangements governing financial services in this country and other countries were…09 Jun 2020HANSARDFinance Bill (Fourth sitting)We welcome clause 32 and the Financial Secretary’s explanation of why the measure is necessary. It is important to emphasise, particularly for those in the banks who pay close…09 Jun 2020HANSARDFinance Bill (Fourth sitting)As the Financial Secretary has outlined, the clause and schedule make minor amendments that have arisen as a consequence of the provision made by schedules 1 and 5 to the Finance…09 Jun 2020HANSARDFinance Bill (Fourth sitting)In the case of clauses 28 and 29, I think we have to ask some questions about what the Government are trying to achieve, and some questions about the frequency with which they…09 Jun 2020HANSARDFinance Bill (Fourth sitting)Welcome back to the Chair, Ms McDonagh. The Financial Secretary has outlined the impact that clause 27 will have on the generosity of RDEC by increasing it from 12% to 13%. The…09 Jun 2020HANSARDFinance Bill (Fourth sitting)The word that the Financial Secretary was looking for was “transformation”.09 Jun 2020HANSARDFinance Bill (Fourth sitting)The Financial Secretary said that Finance Bills cannot be exciting and fun, but I am riveted by this particular clause—I have been looking forward to it all afternoon. I rise not…09 Jun 2020HANSARDFinance Bill (Fourth sitting)Sorry!09 Jun 2020HANSARDFinance Bill (Second sitting)As the Financial Secretary has outlined, these relatively straightforward Government amendments allow for flexibility in making the election to spread the loan charge possible. I…04 Jun 2020HANSARDFinance Bill (Second sitting)There is not much for me to add to what the Financial Secretary set out. Will he confirm that HMRC will be able to adopt a practical approach to interpreting what is a reasonable…04 Jun 2020HANSARDFinance Bill (First sitting)I beg to move amendment 6, in clause 5, page 2, line 18, at end insert— “(3) The Government must lay before Parliament within six months of Royal Assent a review of current…04 Jun 2020HANSARDFinance Bill (First sitting)It is a pleasure to serve under your chairmanship, Ms McDonagh. These clauses, which maintain the corporation tax rate at 19%, represent the culmination of a five-year U-turn,…04 Jun 2020HANSARDFinance Bill (Second sitting)I will come on to address new clause 7, proposed by the hon. Member for Glasgow Central, shortly because that opens up a broader range of issues worthy of review, such as the…04 Jun 2020HANSARDFinance Bill (Second sitting)It is a pleasure to serve under your chairmanship, Mr Rosindell, not least as a parliamentary neighbour. As the Financial Secretary has outlined, this is the first of a number of…04 Jun 2020