Review of tax treatment of Scottish Limited Partnerships

Part of Finance Bill – in the House of Commons at 8:15 pm on 5th September 2016.

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‘(1) The Chancellor of the Exchequer must undertake a review of the impact of the tax regime which applies to Scottish Limited Partnerships on levels of tax avoidance and evasion by such partnerships, and lay the report of the review before both Houses of Parliament within six months of the passing of this Act.

(2) The review must take into account the views of the Scottish Government, HMRC and interested charities.”—(Roger Mullin.)

Brought up, and read the First time.