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Proceeding contribution from Lord Forsyth of Drumlean (Conservative) in the House of Lords on Monday, 29 April 2019. It occurred during Debate on select committee report on Making Tax Digital for VAT (Economic Affairs Committee Report).

Making Tax Digital for VAT (Economic Affairs Committee Report)

I apologise for interrupting my noble friend again, but there are two points here. The court proceeding he referred to was the Rangers case, which said that liability was with the employer. The point that my noble friend Lord Kerr was making was that this is treated as an emolument in one year, which means that the incidence of tax is higher because goes over the top rate. That is the point.

Secondary information

Type
Proceeding contribution
Reference
797 c809 
Session
2017-19
Chamber / Committee
House of Lords chamber
Subjects
Complaints Disclosure of information Accountability Appeals Accountancy Company accounts Software Costs Finance ICT Income tax Judicial review Powers Loans Ministers Small businesses Tax avoidance VAT Time limits Tax evasion Revenue and Customs Electronic government Offshore trusts First-tier Tribunal
Link
View this Proceeding contribution on hansard.parliament.uk