Results 181–200 of 556 for speaker:Major Sir Henry D'Avigdor-Goldsmid

Orders of the Day — FINANCE (No. 2) BILL: Clause 24. — (Settled Property.) (26 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: These Amendments deal with a point arising out of subsection (12) of this Clause. We have here an extraordinarily complicated method of arriving at the time when the discretionary trusts are valued for Capital Gains Tax. We have what is a rather absurd position under this subsection, that where a trust is created after 6th April, 1965, it will fall to be caught by the revaluation for Capital...

Orders of the Day — FINANCE (No. 2) BILL: Clause 24. — (Settled Property.) (26 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: Trustees are honourable people, and are usually professional men. They will be under an obligation to revalue their trust on the anniversary date, and if that anniversary date takes place on, say, 10th May, they must then get a valuation. We are not concerned only with stocks and shares but with land. This is a complicated business—why go in for it?

Orders of the Day — FINANCE (No. 2) BILL: Clause 24. — (Settled Property.) (26 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: We must be at cross-purposes here. We are dealing now with discretionary trusts—trusts which, by their very nature, do not change hands on a life interest. This is the particular point with which we are dealing. We have this 10-year anniversary—

Orders of the Day — FINANCE (No. 2) BILL: Clause 24. — (Settled Property.) (26 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: The hon. and learned Gentleman speaks a great deal and I speak very little, and he should do me the politeness to listen to me. The whole point is that I am dealing with discretionary trusts, where it is not a question of a life or a death. These discretionary trusts are caught by this ten-year revaluation. The point of the Amendment is that it is manifestly inconvenient that the trustees...

Orders of the Day — FINANCE (No. 2) BILL: Clause 24. — (Settled Property.) (26 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: In that case, I can do no better than follow the example of my hon. Friend the Member for Worcester (Mr. Peter Walker) and beg to ask leave to withdraw the Amendment.

Orders of the Day — FINANCE (No. 2) BILL: Clause 26. — (Miscellaneous Exemp- Tions for Certain Kinds of Property.) (26 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: If the statement by the Chancellor of the Exchequer has come as an enormous surprise, I must frankly say that that is because of its ineptitude. We had great confidence in the competence of the right hon. Gentleman. We felt that, on the whole, he was on top of what he was trying to do. We did not agree with what he was trying to do, but we felt that he understood it. I now want to ask him a...

Orders of the Day — FINANCE (No. 2) BILL: Clause 20. — (Capital Gains Accruing to an Individual: Alternative Charge to Tax.) (25 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: It is verging on the obscene at this hour that we should be discussing a Clause as complicated as this and occupying two and a half pages in the Bill when its purpose could have been served by one sentence. I was glad that for our benefit my hon. Friend the Member for Worcester (Mr. Peter Walker) repeated the new addition to MacDermot's law, which is that the higher the tax the more...

Orders of the Day — Clause 12. — (Surtax on Income Under Certain Settlements.) (20 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: I beg to move Amendment No. 35, in page 7, line 11, to leave out from "subsection" to the end of line 14 and insert: after the words 'agent of the settlor' in the proviso there shall be added the words 'or is under the age of 21 years and is receiving full time instruction at any university, college school, or other educational establishment'".

Orders of the Day — Clause 12. — (Surtax on Income Under Certain Settlements.) (20 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: This Clause is a very good example of the Socialist technique of throwing out the baby with the bath water. If there have been abuses of covenants, they can be remedied without real difficulty by requiring the makers of covenants to certify that they obtain no benefit therefrom. This is a form of words which is known to the Inland Revenue and which could accompany any return made by a...

Clause 4. — (Continuation of Powers Under S. 9 of Finance Act 1961.) (19 May 1965)

Major Sir Henry D'Avigdor-Goldsmid: I do not go so far as my hon. Friend the Member for Eastleigh (Mr. David Price) in his knowledge of economic science. Nor can I share his surprise that the Clause comes before us without amendment from the Government. I say this because it is perfectly clear that the six lines which it occupies in the Bill is an attempt to slip it in with the minimum of attention being attracted to it. I am,...

Bill Presented: Budget Resolutions and Economic Situation ( 7 Apr 1965)

Major Sir Henry D'Avigdor-Goldsmid: My hon. Friend the Member for Belfast, South (Mr. Pounder) has made a very valuable contribution to the debate. It was no less valuable for being so succinct. The experience of any hon. Member speaking at this Box for the first time must be not unlike that of the pioneers of the iron ship who, as their vessel slid off the slips, were in some doubt about whether it might go straight to the...

Bill Presented: Budget Resolutions and Economic Situation ( 7 Apr 1965)

Major Sir Henry D'Avigdor-Goldsmid: I see. Yet it seemed that one of the burdens of the speech of the First Secretary was that we should encourage investment by every possible means, presumably including investment allowances. He referred particularly to computers. I am not going to criticise the Chancellor for the taxes that he has imposed on beer, cigarettes and whisky, but they seem to conflict with the demand for an...

Emoluments of Top Manage Ment (Disclosure and Regulation) Bill (26 Feb 1965)

Major Sir Henry D'Avigdor-Goldsmid: It is only right to begin by congratulating the hon. Member for Stepney (Mr. Shore) upon his initiative in bringing forward the Measure, which I am sure expresses his deepest convictions, upon the extremely lucid way in which he has expressed himself, upon the great confidence which he has shown in dealing with interruptions from both sides of the House, and upon making what all must agree...

Emoluments of Top Manage Ment (Disclosure and Regulation) Bill (26 Feb 1965)

Major Sir Henry D'Avigdor-Goldsmid: I was not aware of the horse racing but certainly of the shooting and the fishing. Item 14 concerns cars, property and furniture. Item 15 requires information about other expenses and benefits. Indeed, it all makes my mouth water. I would like to feel that there were companies generous enough to give me special allowances under all these headings. The fact is that, having received all these...

Emoluments of Top Manage Ment (Disclosure and Regulation) Bill (26 Feb 1965)

Major Sir Henry D'Avigdor-Goldsmid: I am obliged to the hon. Gentleman, who is experienced in these matters. That information is within the knowledge of the Revenue and is later available in summarised form.

Emoluments of Top Manage Ment (Disclosure and Regulation) Bill (26 Feb 1965)

Major Sir Henry D'Avigdor-Goldsmid: The hon. Gentleman shakes his head but his knowledge on this is no greater than mine. I suspect that, if any substantial sums were allowed for expenses in respect of the grouse moors, steps would be taken to prevent such expenses, and, the Revenue being what it is, I have no doubt that this result would be quickly achieved. What I am saying is that here we have a very large and complicated...

Emoluments of Top Manage Ment (Disclosure and Regulation) Bill (26 Feb 1965)

Major Sir Henry D'Avigdor-Goldsmid: The hon. Member for Dover is suggesting that if all the facts were revealed, there would be less danger of people thinking that there was jiggery-pokery, but the sort of people who go about thinking that there is jiggery-pokery everywhere would not be satisfied with the facts as revealed. This is an interesting Measure because of whom it comes from. The hon. Member for Stepney was one of the...

Emoluments of Top Manage Ment (Disclosure and Regulation) Bill (26 Feb 1965)

Major Sir Henry D'Avigdor-Goldsmid: I have a personal regard for the hon. Member for Swindon and I remember being in the House when he spoke on a Friday for no less than two hours. I would be the last to imply that he was not energetic in carrying out his duties. I know his close interest in E.U.B.O.E.A. and the very valuable work which he has done in connection with it. However, he is not an industrial expert in the sense of...

Emoluments of Top Manage Ment (Disclosure and Regulation) Bill (26 Feb 1965)

Major Sir Henry D'Avigdor-Goldsmid: The discussion on the Bill has come down to a discussion about the difference between the public and private sectors of industry, and this is an issue which will not be settled across the Floor of the House on a Private Member's Bill on a Friday morning. This is a process which is devolving. I thought that it was a good move when we made Dr. Beeching the head of the railways at a salary...

Emoluments of Top Manage Ment (Disclosure and Regulation) Bill (26 Feb 1965)

Major Sir Henry D'Avigdor-Goldsmid: I am grateful to the hon. Gentleman for his regard. The point is that we have the advantage of a mixed economy. That example is beginning to be followed by countries which up to now have had a single economy. In a mixed economy we must try to make the rewards attractive. We talk of the brain drain, but there is no material which it is harder to keep in this country than the sort of ability...


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