Results 4821–4837 of 4837 for speaker:Stephen Hammond

Public Bill Committee: Finance Bill: Clause 6 - Disclosure of value added tax avoidance schemes (21 Jun 2005)

Stephen Hammond: You spoke about the responses of the Government to disclosures under the 2004 VAT avoidance schemes. You also spoke about assessment litigation and bringing forward new legislation. You said that—

Public Bill Committee: Finance Bill: Clause 6 - Disclosure of value added tax avoidance schemes (21 Jun 2005)

Stephen Hammond: I am sorry, Sir Nicholas. The Paymaster General stated several times that the Government would use assessment to combat certain schemes. She also said that 800 schemes had now been disclosed. I wonder how many of those 800 schemes have been tackled by assessment. The Paymaster General also spoke about the tax gap—the amount not collected through non-compliance, which included avoidance....

Public Bill Committee: Finance Bill: Clause 6 - Disclosure of value added tax avoidance schemes (21 Jun 2005)

Stephen Hammond: I understand what the right hon. Lady said, but earlier she made the case that a number of the 800 or so schemes had been covered by assessment and listing as disclosable. I am trying to get some measure of how many of those schemes are covered, because I am still not clear about that.

Orders of the Day — Finance Bill: Schedule 8 — Financing of companies etc: transfer pricing and loan relationships (13 Jun 2005)

Stephen Hammond: As a mere equity investor and equity analyst, I have followed the discussion with some difficulty, but it seems to me that private equity funds and venture capital funds are always typically structured by way of limited partnerships. The partners are effectively unrelated and the lending arrangements are traditionally third party. If I understand my hon. Friend the Member for Runnymede and...

Orders of the Day — Finance Bill: Clause 11 — Donations to charity by individuals (13 Jun 2005)

Stephen Hammond: Is the Minister saying that the charity can define "family" to include anyone within a group, but not necessarily a member of the charity? That is, in fact, the thrust of the amendment.

Orders of the Day — Finance Bill: Clause 11 — Donations to charity by individuals (13 Jun 2005)

Stephen Hammond: Is the Minister suggesting that a charity can choose to define "family" as a group accompanying the original member? If so, it seems to me that he is accepting the amendment.

Orders of the Day — Finance Bill: Clause 11 — Donations to charity by individuals (13 Jun 2005)

Stephen Hammond: Does the hon. Gentleman object to the principle of amendment No. 1 or the number to which it refers? If he objects to the principle, why does he disagree with the industry's leading practitioners, including the Law Society and its tax law committee?

Orders of the Day — Finance Bill: Clause 11 — Donations to charity by individuals (13 Jun 2005)

Stephen Hammond: As I said earlier, I support amendment No. 35. There is no contradiction at all.

Orders of the Day — Finance Bill: Clause 11 — Donations to charity by individuals (13 Jun 2005)

Stephen Hammond: I declare an interest, as a member of the Wimbledon Society, which has a small museum. I wish to speak to the amendment that seeks to extend the definition of who can accompany a donor under gift aid in subsection (5I)(a). Last week on Second Reading I mentioned a number of small museums in my constituency, and also the Wandle industrial museum, which held an exhibition on Saturday. The...

Orders of the Day — Finance Bill: Clause 11 — Donations to charity by individuals (13 Jun 2005)

Stephen Hammond: I can give two practical examples. The museum that I visited on Saturday contains a working scale model of a mill. Children can look at it, move it around and remove and replace its various parts. Another display included various panels that people can touch, with lights indicating different results. Instead of simply viewing the display, they can press buttons and involve themselves in...

Orders of the Day — Finance Bill: Clause 11 — Donations to charity by individuals (13 Jun 2005)

Stephen Hammond: The amendment in question is not mine, so perhaps the hon. Gentleman should have sought clarification on that point earlier. I was merely discussing interactive displays. I hope that the Minister will accept the amendment.

Office of the Deputy Prime Minister: Local Government (8 Jun 2005)

Stephen Hammond: What recent representations he has received on local government finance.

Office of the Deputy Prime Minister: Local Government (8 Jun 2005)

Stephen Hammond: Council tax in Wimbledon has risen by 75 per cent. since 1997 and I have received several representations from constituents about the proposed council tax revaluation. Will the Minister confirm to my constituents and the House that the revaluation will not result in another large increase in council tax but will be fiscally neutral?

Orders of the Day — Finance Bill (7 Jun 2005)

Stephen Hammond: You called me to make my maiden speech two and a half weeks ago, Madam Deputy Speaker, and I am extremely glad that you did. Compared with the eight or nine that I have heard today, it would have paled into insignificance. Earlier today, the hon. Member for Newcastle upon Tyne, North (Mr. Henderson) gave us his views on the principles that backed up the first Finance Bill and this one. I...

Oral Answers to Questions — Defence: Future Carrier Programme (6 Jun 2005)

Stephen Hammond: If he will make a statement on the future carrier programme.

Oral Answers to Questions — Defence: Future Carrier Programme (6 Jun 2005)

Stephen Hammond: Following the 100-day review of the carrier programme, which I believe is due to conclude this Friday, can the Minister confirm that cost, size and in-time date have not changed? Can he also confirm that the plans for the two 50,000-tonne carriers due to be delivered in 2012 and 2015 have not changed, and that the carriers will not be behind time, above budget and built in French dockyards?

Industry and the Environment (19 May 2005)

Stephen Hammond: I am delighted to follow the hon. Member for Amber Valley (Judy Mallaber), who gave us a clear exposition of some of the manufacturing and other issues connected with her constituency. "In rising to speak in this House for the first time, I ask for the indulgence which is normally accorded to maiden speakers and my feeling of trepidation in speaking here on the first occasion is somewhat...


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