Results 1–20 of 3240 for tax avoidance

Tobacco Control Plan: Money Laundering and Tax Evasion (Azerbaijan) (19 Oct 2017)

Margaret Hodge: ...that our self-belief is flawed. Many of the revelations and the allegations of corruption associated with the Azerbaijani ruling elite, as well as much of the evidence of money laundering, organised crime, tax evasion and bribery, come back to and are made possible by how the UK and our overseas territories choose to operate our corporate structures. Our persistent lack of transparency and...

Public Bill Committee: Finance Bill: Co-ownership authorised contractual schemes: capital allowances (19 Oct 2017)

Mel Stride: ...Labour Members, I would like to set out for members of the Committee the overall aims as they relate to this particular piece of legislation. Clauses 40, 41 and 42 make changes to ensure that the tax system works effectively for investors in co-ownership authorised contractual schemes, which I will refer to as COACS for short. COACS are UK collective investment schemes authorised by the...

Public Bill Committee: Finance Bill: Inheritance tax on overseas property representing UK residential property (19 Oct 2017)

Mel Stride: ...changes from April 2017 as we originally intended. The changes will ensure that non-domiciled individuals who hold UK residential property through an overseas structure are liable for inheritance tax on that property, in the same way as UK residents. The basic inheritance tax position is that a non-UK-domiciled individual is liable for UK inheritance tax only on the property in their...

Public Bill Committee: Finance Bill: Employment income provided through third parties (19 Oct 2017)

Mel Stride: Clause 34 introduces schedule 11, which makes changes to ensure that businesses and individuals who have used disguised remuneration tax avoidance schemes pay their fair share of income tax and national insurance contributions. Clause 35 and schedule 12 follow on from clause 34 in tackling similar avoidance schemes used by the self-employed, introducing new rules to make those schemes...

Public Bill Committee: Finance Bill: Deemed domicile: income tax and capital gains tax (19 Oct 2017)

Mel Stride: .... Following our work with international partners, by September 2018 more than 100 jurisdictions will be sharing information with the UK under the common reporting standard, which will provide HMRC with taxpayer information from tax authorities around the world, enabling it to better target tax evaders. That brings me to my next point. The hon. Member for Bootle would have us believe two...

Public Bill Committee: Finance Bill: Profits from the exploitation of patents: cost-sharing arrangements (19 Oct 2017)

Mel Stride: ...the provisions in the clause will apply from 1 April 2017 as originally intended and announced. The UK patent box was introduced by the coalition Government in 2012. It provides a reduced rate of tax to companies exploiting intellectual property, such as patents, to incentivise them to grow their businesses and to create jobs in the UK. The Finance Act 2016 included changes to the patent...

Public Bill Committee: Finance Bill: Museum and gallery exhibitions (19 Oct 2017)

Mel Stride: ...and sensible, given the measures we are taking on consultation. We will, of course, keep all these issues and the concerns he raised about the possible misuse of the provisions for the purposes of tax avoidance closely under review.

Public Bill Committee: Finance Bill: Corporate interest restriction (19 Oct 2017)

Mel Stride: ...on a few of the points made by the hon. Member for Walthamstow, at the heart of this there is a distinction. She kept raising the issue of how PFI organisations should have taken into account that tax treatments could change. To some degree that is a fair argument, but there is a distinction for a company that is involved in highly leveraged infrastructure projects, which after all is...

Taxes on Small Businesses — [Ms Nadine Dorries in the Chair] (18 Oct 2017)

Mel Stride: ...have slashed the deficit by three quarters. That is not the hallmark of a Government who are in economic chaos. To move on to the question in hand—the importance of small businesses, and particularly taxation of small businesses—I want first to recognise the huge contribution that they make to the economy. I thought my hon. Friend the Member for Newark (Robert Jenrick) quite...

Written Answers — HM Treasury: Taxation (18 Oct 2017)

Frank Field: To ask Mr Chancellor of the Exchequer, how many criminal investigations have been initiated by HM Revenue and Customs against individuals suspected of being involved with tax evasion and aggressive tax avoidance in each of the last five years for which data is available.

Public Bill Committee: Finance Bill: Carried-forward Losses (17 Oct 2017)

Mel Stride: Clauses 18 and 19 and schedule 4 make changes to the rules for corporation tax losses, as we have discussed. They modernise the losses rules by increasing their flexibility, while at the same time ensuring that companies pay tax in years when they earn significant profits. When a company makes a loss, it can carry it forward and use it to offset the tax liability of certain income in future...

Public Bill Committee: Finance Bill: Trading and property allowances (17 Oct 2017)

Peter Dowd: ...the Committee to withhold its lack of surprise that amendment 21 would introduce yet another review. The Government’s sensible stated aim in introducing the allowance is to recognise that many taxpayers no longer fit within a neat and simple model of PAYE-only income or self-assessment-only income. We all recognise that that is the reality, but we should not get too carried away by...

Public Bill Committee: Finance Bill: Social investment tax relief (17 Oct 2017)

Mel Stride: pubs, can qualify. They may be excluded under certain circumstances within the SITR scheme, but under EIS she will find that there are at least possibilities. On the general issue of anti-avoidance, we are seeking to avoid situations where these schemes—whether they are EIS, SITR or VCTs—are simply being used as places to preserve capital at very little risk and to...

Public Bill Committee: Finance Bill: Personal portfolio bonds (17 Oct 2017)

Mel Stride: ..., life insurance policy or capital redemption policy can select without making that policy or contract a personal portfolio bond. The personal portfolio bond rules introduced in 1999 countered avoidance arrangements where an individual could select personal investments, such as property portfolios, in life insurance policies to defer the tax charge on any resulting income or gains. The...

Public Bill Committee: Finance Bill: EIS and SEIS: the no pre-arranged exits requirement (17 Oct 2017)

Mel Stride: Clauses 11, 12 and 13 make changes to the tax-advantaged venture capital schemes: the enterprise investment scheme, the seed enterprise investment scheme and venture capital trusts. The changes provide small but useful easing of the rules, which I shall explain in more detail. Following the calling of the general election and subsequent negotiations between the Government and the Opposition,...

Written Answers — HM Treasury: Tax Avoidance (17 Oct 2017)

David Simpson: To ask Mr Chancellor of the Exchequer, what plans the Government has to introduce legislation to restrict promoters of tax avoidance schemes.

Written Answers — HM Treasury: Tax Avoidance (16 Oct 2017)

Frank Field: To ask Mr Chancellor of the Exchequer, whether the Government plans to make company directors personally liable for tax liabilities and associated legal costs where their company's tax avoidance scheme has been declared unlawful.

Future of Work - Motion to Take Note (12 Oct 2017)

Baroness Prosser: ...the Government and/or TfL to ensure that the service is regulated in such a way that the availability of this technology-based transport service is a benefit and not a danger to London and Londoners. The number of black taxis licensed at any one time is limited by Transport for London and a limit on the numbers of private hire vehicles on our streets would also be a good thing. The...

Written Answers — HM Treasury: EP Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (12 Oct 2017)

Kelvin Hopkins: To ask Mr Chancellor of the Exchequer, on what dates he has met the EU PANA Committee; what was the duration of each of those meetings; and what topics were discussed at each.

Written Answers — HM Treasury: British Home Stores: Tax Avoidance (12 Oct 2017)

Kelvin Hopkins: To ask Mr Chancellor of the Exchequer, if he will commission an independent inquiry into tax avoidance schemes used by BHS.

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