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House of Lords (Members' Taxation Status) Bill [HL]: Committee (12 Mar 2009)

Viscount Astor: Before my noble friend responds, I hope that I may ask the noble Lord, Lord Oakeshott, a question. My noble friend's amendment seeks to amend Clause 1(1). The noble Lord's Bill states: "A Member of the House of Lords is deemed to be resident". The advice that is offered by HM Treasury on domicile and residence states that it is not in itself a tax concept but one of general law. Therefore, is...

House of Lords (Members' Taxation Status) Bill [HL]: Committee (12 Mar 2009)

Viscount Astor: I believe that the Government have said that they will expect any person in coming to this House in future to be resident, and the Appointments Commission has also said that. Equally, I do not think that the Government have made—and I am not aware of the new chairman of the Appointments Commission, the noble Lord, Lord Jay, having made—any statement on domicile. Is it the...

House of Lords (Members' Taxation Status) Bill [HL]: Committee (12 Mar 2009)

Viscount Astor: I—

House of Lords (Members' Taxation Status) Bill [HL]: Committee (12 Mar 2009)

Viscount Astor: I am grateful to the noble Lord, Lord Oakeshott, for what he said about the article in the Daily Telegraph. There is no disagreement between the leader of my party and me on the Bill and on taxation. I respectfully remind the noble Lord that I am probably rather more closely related to the leader of my party and know rather more about his views on this than do most in your Lordships' House....

House of Lords (Members' Taxation Status) Bill [HL]: Committee (12 Mar 2009)

Viscount Astor: In preparation for my noble friend's amendment, I printed a copy of an HM Treasury document, Reviewing the Residence and Domicile Rules as they Affect the Taxation of Individuals: A Background Paper.It is certainly a worthy document that gives a lot of background information. What is interesting is what it has to say on the historical perspective: "The current rules on residence and domicile...

House of Lords Bill [HL]: Second Reading (27 Feb 2009)

Viscount Astor: My Lords, both main parties have now signed up to the reform of this House following the next general election. Therefore, it is perhaps a bit surprising that the Bill is coming from one party which probably has no chance of forming the next Government. I am an elected hereditary Peer. I remain here due to an undertaking given by this Government to ensure that second-stage reform comes about....

House of Lords Bill [HL]: Second Reading (27 Feb 2009)

Viscount Astor: My Lords, it is true that there is a majority in another place for an elected second Chamber. That is a fact and it is how they voted. It is an impasse that can be resolved only by a general election. That point answers the point made by the noble Lord, Lord Grocott, and the right reverend Prelate. I welcome the opportunity given to me by the noble Lord, Lord Lea, to join the noble Lord, Lord...

House of Lords (Members' Taxation Status) Bill [HL]: Second Reading (23 Jan 2009)

Viscount Astor: My Lords, the noble Lord, Lord Oakeshott, has repeated his mantra, but the problem is that that is not what his Bill actually says. The Bill says: "No person shall become a member of [this House] who is not resident, ordinarily resident and domiciled in the United Kingdom". It has nothing to do with different bases. It is not equivocal or more complex than that. Or is the noble Lord saying...

House of Lords (Members' Taxation Status) Bill [HL]: Second Reading (23 Jan 2009)

Viscount Astor: My Lords, I am sorry to interrupt, but the Appointments Commission, as I understand it, deals with residency and has nothing to do with domicile.

House of Lords (Members' Taxation Status) Bill [HL]: Second Reading (23 Jan 2009)

Viscount Astor: My Lords, politics, rather like the weather, has seasons; spring, summer, autumn and winter. But politics has another season that usually comes around in August and is known as the silly season. One of the joys of the Lib Dems is that they always get there first. Normally, they get there in March or April when they come up with Private Members' Bills, but this year they have beaten their own...

House of Lords (Members' Taxation Status) Bill [HL]: Second Reading (23 Jan 2009)

Viscount Astor: My Lords, the noble Lord has again proved that he does not really understand the difference between "resident" and "domiciled". Although people may easily be able to change their residence and pay tax here, they may not be able to change their domicile—you cannot just go and change it. Indeed, if they are citizens of a British Overseas Territory—

House of Lords (Members' Taxation Status) Bill [HL]: Second Reading (23 Jan 2009)

Viscount Astor: My Lords, that makes absolutely no sense because you cannot be taxed on a basis that you are not a part of. The Government's report talks about British Overseas Territories.

House of Lords (Members' Taxation Status) Bill [HL]: Second Reading (23 Jan 2009)

Viscount Astor: My Lords, the noble Lord did say in his speech that it was on the basis, but of course his Bill contradicts him. What his Bill says is that it is not on the basis that someone has to be resident and domiciled—it is nothing to do with the basis. The noble Lord cannot have it both ways; it is just not good enough. Indeed, it is the usual Liberal fudge. Perhaps I may turn to the next page...

Political Parties: Funding (16 Jun 2008)

Viscount Astor: My Lords, will the Minister remind his noble friend Lord Foulkes—in a non-partisan way, of course—that the largest donor to any political party in this House was a Minister who used to sit on the Government's Front Bench and whose name is somewhat similar to a well known high-street chain of supermarkets?

European Union (Amendment) Bill (20 May 2008)

Viscount Astor: This amendment has merit only because of the Government's response to the previous amendment on whether there should be a referendum on the Lisbon treaty. If the Government had accepted that there should be a referendum then this amendment would be entirely irrelevant. So in a way it really is the Government's fault for not standing up to their manifesto commitments to allow a referendum on...

European Union (Amendment) Bill (20 May 2008)

Viscount Astor: Of course it is not the noble Baroness's fault. But I believe that the Government, of whom she is part, must take some responsibility. I spoke on Second Reading though I have not spoken so far in Committee. But I feel compelled to rise to my feet on this amendment. I have listened to many of the debates of the debates and read with great care the ones that I have not listened to. It is...

European Union (Amendment) Bill (20 May 2008)

Viscount Astor: Indeed, the noble Lord, Lord Radice, had the courage of his convictions. Unfortunately, many of his colleagues did not. Of course the Lib Dems really are in a difficult position. The noble Lord, Lord Wallace, said that they were not going to be pushed into a pit. Unfortunately, their leader has put them in a pit. They are there already and we watch them slowly trying to clamber out of it,...

House of Lords (Members' Taxation Status) Bill [HL] (24 Apr 2008)

Viscount Astor: The noble Lord said that he would address the point raised by the Minister about charities and NGOs, which he has not done, and which is related to his amendment.

House of Lords (Members' Taxation Status) Bill [HL] (24 Apr 2008)

Viscount Astor: Perhaps I may ask the noble Lord, Lord Goodhart, a question that he has not yet touched on. I asked him about membership. He said that there is a definition of "international organisation" which is recognised by law, but I wonder whether there is such a clear definition of what it is to be a member of an organisation. There can be various shades of being a member. Does it mean being a...

House of Lords (Members' Taxation Status) Bill [HL] (24 Apr 2008)

Viscount Astor: How does the Minister know if he does not have a list?

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