Making Tax Digital for VAT (Economic Affairs Committee Report) - Motion to Take Note

Part of the debate – in the House of Lords at 4:55 pm on 29th April 2019.

Alert me about debates like this

Photo of Lord Forsyth of Drumlean Lord Forsyth of Drumlean Chair, Economic Affairs Committee, Chair, Finance Bill Sub-Committee 4:55 pm, 29th April 2019

I apologise for interrupting my noble friend again, but there are two points here. The court proceeding he referred to was the Rangers case, which said that liability was with the employer. The point that my noble friend Lord Kerr was making was that this is treated as an emolument in one year, which means that the incidence of tax is higher because goes over the top rate. That is the point.