Lord Palmer of Childs Hill
Deputy Speaker (Lords)
Liberal Democrat Peer
Deputy Speaker (Lords)
Liberal Democrat Peer
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My Lords, first I congratulate the noble Lord, Lord Khan. This is surely a Budget of unintended consequences. For two years, investment in plants and machinery will qualify for a 130% capital allowances relief, which means an extra £25 tax reduction for a spend of £100. I am sure the creative tax avoidance industry is already working on a redefinition of what is “plants and machinery”....
My Lords, I have signed all the amendments in this group, which have been signed by noble Lords from the Conservative, Labour and Liberal Democrat parties and the Cross Benches—not very usual. As the noble Baroness, Lady Altmann, said so very clearly, all these amendments relate to a spouse—usually the husband—unreasonably preventing the dissolution of a Jewish religious marriage. My...
My Lords, in support of the noble Lord, Lord Lexden, without a change in the law, it pushes siblings who can afford it to employ expensive lawyers to incorporate a discretionary trust in their wills, which on a joint estate of £800,000 will save tax of £130,000, not as the Minister has just said. Does she agree that there is an urgent need to change the law to make such imaginative tax...
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Entered the House of Lords on 19 January 2011
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