Results 1–20 of 2889 for tax avoidance

Written Ministerial Statements — HM Treasury: ECOFIN: 12 July 2016 (21 Jul 2016)

David Gauke: ...financial system for the purposes of money laundering or terrorist financing, followed by an exchange of views. Communication on further measures to enhance transparency and the fight against tax evasion and avoidance ECOFIN heard a presentation from the Commission on further measures to enhance transparency and the fight against tax evasion and avoidance. This was followed by an exchange...

Civil Proceedings, First-tier Tribunal, Upper Tribunal and Employment Tribunals Fees (Amendment) Order 2016 - Motion to Approve (20 Jul 2016)

Lord Beecham: ...an addendum: providing that thou canst pay in advance a fee equal to or greater than what would be required to ensure that the full cost or more of court and tribunal proceedings can be recovered for the benefit of the taxpayer. Access to justice, a principle which the Government purport to embrace, is however increasingly treated differently from access to other areas of public provision...

Charter for Budget Responsibility (20 Jul 2016)

Rob Marris: I congratulate the right hon. Gentleman on his well-deserved promotion. The employment figures are fantastic and what the Government have done on tax avoidance is very laudable, but before he gets too self-congratulatory I caution him to bear in mind that we have had six years of falling living standards, with a bubble of household debt and a house price bubble; and in those six years the...

Supported Housing: Benefit (20 Jul 2016)

Julian Knight: ...the office to let it know that timeline. Complications are part of what makes reform so daunting, and sticking with an unsustainable status quo is always tempting. It is too often easier to patch and mend, to avoid the hassle and to pass the problem on to the next generation of politicians. I am proud to be part of a reforming Government that have led a decisive break with the buck-passing...

Written Answers — HM Treasury: Double Taxation: Treaties (20 Jul 2016)

Jane Ellison: By governing the taxation of cross-border income flows in a predictable manner and eliminating double taxation and excessive taxation, tax treaties promote international trade and investment, leading to sustainable tax revenues, which are vital in financing development. In addition they serve an Exchequer protection role by including provisions to combat tax avoidance and evasion- partly by...

Carbon Budget Order 2016 - Motion to Approve (19 Jul 2016)

the Bishop of Salisbury: ...not to disadvantage UK industry but, given the significance of aviation fuel to our total carbon emissions, it is odd that it is exempt from fuel duty and is zero-rated for VAT, alongside children’s clothing and disability aids. The lack of tax amounts to an effective subsidy of £11.4 billion per year. The Committee on Climate Change noted that total domestic and international...

Oral Answers to Questions — Treasury: Global Tax Evasion (19 Jul 2016)

Jane Ellison: I am really proud of the role that the Government and the UK have played in recent years. The country has taken a leading role in tackling tax evasion and avoidance, driving fundamental reform of the international rules and standards. For example, we led the development and early implementation of the new global standard for automatic exchange of information on offshore accounts. I am sure we...

Student Loans Agreement — [Mark Pritchard in the Chair] (18 Jul 2016)

John Pugh: ...for the Government to address the issue. Commercial lenders would simply not be allowed to behave like this. The Government, and previous Governments, have made a slight case for retrospection. I am aware that, in Treasury circles, retrospective measures have been taken, particularly on tax avoidance and the like—whereby people who set up tax avoidance schemes have subsequently found...

Courts: Resourcing and Staffing - Motion to Take Note (14 Jul 2016)

Lord Woolf: ...existence of backlogs breeds further backlogs that can exhaust the energy of any legal system. However, the proposed modernisation, even though it may be late in the day, is still very welcome. I hope that it will be provided and that it will be successful. If it is, we may avoid in the future the damage to the administration of justice that is now occurring. My hopes are, however,...

Co-Operatives (14 Jul 2016)

Stephen Doughty: ...and those serving in our armed forces. It is crucial that they do not fall prey to the payday lenders who create such a problem in our economy. We have seen progress not only in fair lending but in fair tax, an issue on which the co-operative movement has shown leadership. It is worth noting, and the House will be interested to know, that Britain’s top five co-ops pay more UK tax...

Written Ministerial Statements — HM Treasury: ECOFIN: 17 June 2016 (14 Jul 2016)

David Gauke: A meeting of the Economic and Financial Affairs Council took place in Luxembourg on 17 June 2016. EU Finance Ministers discussed the following items: Anti-Tax Avoidance Directive The Council reached political agreement to the Anti-Tax Avoidance Directive. Financial Transaction Tax A brief update was provided on the progress regarding implementing a Financial Transaction Tax in...

North Middlesex University Hospital NHS Trust — [Valerie Vaz in the Chair] (12 Jul 2016)

Diane Abbott: ...given to the emergency care intensive support team. In response to a parliamentary question asked by my right hon. Friend the Member for Tottenham we heard that the trust had requested such support, so what is happening? My final point is about doctors being kept in the dark. I want to avoid crudely party political points, but I spent three years in the Opposition health team dealing with...

Written Answers — HM Treasury: Tax Collection (12 Jul 2016)

Tulip Siddiq: To ask Mr Chancellor of the Exchequer, with reference to table 7.1 of HM Revenue and Customs' document, Measuring Tax Gaps, 2015 Edition, published in October 2015, what definition his Department uses of the terms (a) technical risks not subject to litigation, (b) avoidance risks subject to litigation and (c) technical risks subject to litigation; and what enforcement options are available to...

Written Answers — HM Treasury: Unpaid Taxes (12 Jul 2016)

Lord O'Neill of Gatley: HM Revenue and Customs (HMRC) published its latest tax gap estimates on 22 October 2015 in Measuring tax gaps; 2015 edition. The overall long term trend is a reducing tax gap, from 8.4 per cent in 2005-06 to 6.4% in 2013-14. The UK’s percentage tax gap is one of the lowest in the world. This overall long term trend demonstrates that our approach is delivering steady and sustained...

Written Answers — HM Treasury: Corporation Tax (11 Jul 2016)

David Gauke: The Business Tax Road Map sets out the Government’s clear plans for business taxes to 2020 and beyond. It outlines the Government’s objectives for a competitive business tax system that is nonetheless fair and protected against multinational tax avoidance The Chancellor’s ambitions to cut the corporation tax rate further are entirely consistent with these principles.

Public Bill Committee: Finance Bill: Transactions in UK land (7 Jul 2016)

Introduction 356OA  Overview of Part This Part contains provision about the corporation tax treatment of certain profits and gains realised from disposals concerned with land in the United Kingdom. Amounts treated as profits of a trade 356OB  Disposals of land in the United Kingdom (1) Section 356OC(1) applies (subject to subsection (3) of that section) if— (a) a person within...

Public Bill Committee: Finance Bill: Income tax: territorial scope etc (7 Jul 2016)

‘(1) In section 6 of ITTOIA 2005 (territorial scope of charge to tax)— (a) after subsection (1) insert— “(1A) Profits of a trade of dealing in or developing UK land arising to a non-UK resident are chargeable to tax under this Chapter wherever the trade is carried on.”; (b) in subsection (2), after “Profits of a trade” insert “other than a trade...

Public Bill Committee: Finance Bill: Transactions in UK land (7 Jul 2016)

Introduction 517A  Overview of Part This Part contains provision about the income tax treatment of certain profits and gains realised from disposals concerned with land in the United Kingdom. Amounts treated as profits of a trade 517B  Disposals of land in the United Kingdom (1) Section 517C(1) applies (subject to subsection (3) of that section) if— (a) a person within...

Public Bill Committee: Finance Bill: Commencement and transitional provision: sections (Corporation tax: territorial scope etc), (Corporation tax: transactions in UK land) and (Pre-trading expenses) (7 Jul 2016)

‘(1) The amendments made by sections(Corporation tax: territorial scope etc), (Corporation tax: transactions in UK land) and (Pre-trading expenses) have effect in relation to disposals on or after 5 July 2016. (2) In subsection (1) of section 5A of CTA 2009 (tax avoidance in relation to section 5(2A) of that Act) “arrangement” does not include an arrangement (as defined in...

Public Bill Committee: Finance Bill: Commencement and transitional provision: sections (Income tax: transactions in UK land) and (Income tax: territorial scope etc) (7 Jul 2016)

‘(1) The amendments made by sections (Income tax: transactions in UK land) and (Income tax: territorial scope etc) have effect in relation to disposals on or after 5 July 2016. (2) In subsection (1) of section 6A of ITA 2007 (tax avoidance arrangements in relation to section 6(1A) of that Act) “arrangement” does not include an arrangement (as defined in section 6A(7) of that...


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