I beg to move, That the clause be read a Second time.

I beg to move, That the clause be read a Second time.

My honourable friend the Exchequer Secretary to the Treasury (David Gauke) has today made the following Written Ministerial Statement.

The government consulted on a number of tax policies, following their announcement at Budget 2013. Today, the Government is publishing responses to these consultations alongside draft legislation to be included in Finance...

My honourable friend the Exchequer Secretary to the Treasury (David Gauke) has today made the following Written Ministerial Statement.

The government consulted on a number of tax policies, following their announcement at Budget 2013. Today, the Government is publishing responses to these consultations alongside draft legislation to be included in Finance...

The Government consulted on a number of tax policies, following their announcement at Budget 2013. Today, the Government are publishing responses to these consultations alongside draft legislation to be included in Finance Bill 2014. This fulfils our objective to confirm the majority of intended tax changes at least three months...

The Government consulted on a number of tax policies, following their announcement at Budget 2013. Today, the Government are publishing responses to these consultations alongside draft legislation to be included in Finance Bill 2014. This fulfils our objective to confirm the majority of intended tax changes at least three months...

My honourable friend the Exchequer Secretary to the Treasury (David Gauke) has today made the following Written Ministerial Statement.

This Government is committed to delivering a tax system that is fair and promotes growth and competitiveness.

The Government is today announcing measures to help tackle tax avoidance and support investment. The...

My honourable friend the Exchequer Secretary to the Treasury (David Gauke) has today made the following Written Ministerial Statement.

This Government is committed to delivering a tax system that is fair and promotes growth and competitiveness.

The Government is today announcing measures to help tackle tax avoidance and support investment. The...

This Government are committed to delivering a tax system that is fair and promotes growth and competitiveness.

The Government are today announcing measures to help tackle tax avoidance and support investment. The legislation for these measures will have effect from today and will be included in Finance Bill 2014.

Debt cap...

This Government are committed to delivering a tax system that is fair and promotes growth and competitiveness.

The Government are today announcing measures to help tackle tax avoidance and support investment. The legislation for these measures will have effect from today and will be included in Finance Bill 2014.

Debt cap...

I. House of Commons Report stage Government amendments. National Insurance Contributions Bill 2013: commentary on amendments. 5p. II. Partnerships review: class 4 contributions (AIFMs)and limited liability partnerships (salaried members). Tax information and Impact note. 4p. III. Abolition of employers National Insurance contributions for the under 21s. Tax information and impact note. 3p.

I. House of Commons Report stage Government amendments. National Insurance Contributions Bill 2013: commentary on amendments. 5p. II. Partnerships review: class 4 contributions (AIFMs)and limited liability partnerships (salaried members). Tax information and Impact note. 4p. III. Abolition of employers National Insurance contributions for the under 21s. Tax information and impact...

Clauses 2 and 3 agreed to. Schedule 1 agreed to. Clauses 4 to 14 agreed to. Clauses 15 to 20 agreed to. Bill, to be reported, without amendment. Written evidence reported to the House.

Clauses 2 and 3 agreed to. Schedule 1 agreed to. Clauses 4 to 14 agreed to. Clauses 15 to 20 agreed to. Bill, to be reported, without amendment. Written evidence reported to the House.

Examination of witnesses.

Examination of witnesses.

This Bill would introduce the new Employment Allowance from April 2014 - a tax relief for employers paying National Insurance contributions on their employees' earnings, first announced in the 2013 Budget.

This Bill would introduce the new Employment Allowance from April 2014 - a tax relief for employers paying National Insurance contributions on their employees' earnings, first announced in the 2013 Budget.

My honourable friend the Exchequer Secretary to the Treasury (David Gauke) has today made the following Written Ministerial Statement.

This Government is committed to delivering a progressive tax system that is affordable, fair and encourages growth.

As announced by the Chief Secretary to the Treasury (Danny Alexander) on 17 September 2013...

My honourable friend the Exchequer Secretary to the Treasury (David Gauke) has today made the following Written Ministerial Statement.

This Government is committed to delivering a progressive tax system that is affordable, fair and encourages growth.

As announced by the Chief Secretary to the Treasury (Danny Alexander) on 17 September 2013...

This Government are committed to delivering a progressive tax system that is affordable, fair and encourages growth.

As announced by the Chief Secretary to the Treasury on 17 September 2013 the Government will introduce legislation to stop people avoiding tax by using rules known as compensating adjustments.

The rules are being...

This Government are committed to delivering a progressive tax system that is affordable, fair and encourages growth.

As announced by the Chief Secretary to the Treasury on 17 September 2013 the Government will introduce legislation to stop people avoiding tax by using rules known as compensating adjustments.

The rules are being...

My Lords, I shall also speak to Amendments 5 and 6, which are in my name and in the name of my noble friend Lord Young of Norwood Green.

Clause 13 introduces two offences: unauthorised copying of a registered design, and dealing with unauthorised copies. Although these provisions have been welcomed...

My Lords, I shall also speak to Amendments 5 and 6, which are in my name and in the name of my noble friend Lord Young of Norwood Green.

Clause 13 introduces two offences: unauthorised copying of a registered design, and dealing with unauthorised copies. Although these provisions have been welcomed...

I. Letter dated 18/07/2013 from Baroness Verma to Robert Smith MP regarding the updated Framework Document between the Department of Energy and Climate Change (DECC) and the Civil Nuclear Police Authority (CNPA). 1p. II. Framework document between the Department of Energy and Climate Change and the Civil Nuclear Authority. Incl. appendices. 48p.

I. Letter dated 18/07/2013 from Baroness Verma to Robert Smith MP regarding the updated Framework Document between the Department of Energy and Climate Change (DECC) and the Civil Nuclear Police Authority (CNPA). 1p. II. Framework document between the Department of Energy and Climate Change and the Civil Nuclear Authority. Incl....

Letter dated 18/07/2013 from Viscount Younger of Leckie to Lord Stevenson of Balmacara regarding the Government amendments at Report stage to the Intellectual Property Bill. 2p.

Letter dated 18/07/2013 from Viscount Younger of Leckie to Lord Stevenson of Balmacara regarding the Government amendments at Report stage to the Intellectual Property Bill. 2p.

My Lords, I beg to move that this Committee considers the following three statutory instruments, which I will speak to in turn: first, the Companies and Partnerships (Accounts and Audit) Regulations 2013; secondly, the Companies Act 2006 (Strategic Reports and Directors’ Report) Regulations 2013; and, thirdly, the Large and Medium-sized...

My Lords, I beg to move that this Committee considers the following three statutory instruments, which I will speak to in turn: first, the Companies and Partnerships (Accounts and Audit) Regulations 2013; secondly, the Companies Act 2006 (Strategic Reports and Directors’ Report) Regulations 2013; and, thirdly, the Large and Medium-sized...

My Lords, as I was saying, in removing the requirement for reporting on policy and payment of creditors, we are taking this issue seriously. In November, my honourable friend in the other place, the Minister of State at BIS, Michael Fallon, wrote to companies to encourage them to become signatories...

My Lords, as I was saying, in removing the requirement for reporting on policy and payment of creditors, we are taking this issue seriously. In November, my honourable friend in the other place, the Minister of State at BIS, Michael Fallon, wrote to companies to encourage them to become signatories...

My Lords, I am grateful to my noble friend for his clear explanation of the three instruments. I want to focus my remarks on the last two—the strategic report regulation and the one that is concerned with directors’ remuneration. Before I go any further, I need to declare an interest,...

My Lords, I am grateful to my noble friend for his clear explanation of the three instruments. I want to focus my remarks on the last two—the strategic report regulation and the one that is concerned with directors’ remuneration. Before I go any further, I need to declare an interest,...

My Lords, I do not profess to be very expert in this area, but I declare an interest as vice chair of the Ethical Trading Initiative

and somewhere in the comprehensive report from the noble Viscount there was a reference to environmental, social and human rights issues and supply chains.

I...

My Lords, I do not profess to be very expert in this area, but I declare an interest as vice chair of the Ethical Trading Initiative

and somewhere in the comprehensive report from the noble Viscount there was a reference to environmental, social and human rights issues and supply chains.

I...