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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Photo of Roger Mullin Roger Mullin Shadow SNP Spokesperson (Treasury) 8:15 pm, 5th September 2016

I thank the hon. Gentleman for his intervention. Technically, the SLPs are registered in Scotland, but they have ownership in tax havens all over the world and will therefore operate differently, given the way in which they were set up in 1907. As far as I am aware, the arrangements have not been reviewed in any significant detail since then.