That this House is aware that obesity remains the single biggest preventable cause of cancer in the UK after smoking, with children who suffer from it five times more likely to become obese in later life; notes that sugary drinks are the number one source of sugar for 11 to 18 year olds with an average teenager consuming three times the recommended sugar allowance every day; believes that the proposed soft drinks levy is essential towards the health of children in the UK; and calls on the Government to introduce it at the earliest opportunity.

That this House is aware that obesity remains the single biggest preventable cause of cancer in the UK after smoking, with children who suffer from it five times more likely to become obese in later life; notes that sugary drinks are the number one source of sugar for 11 to...

That this House notes with deep concern that a winding-up order has been served on Leyton Orient FC by HM Revenue and Customs due to non-payment of taxes by the club's owner, Francesco Becchetti; further notes Mr Becchetti's highly dubious business record, including a criminal investigation by the Albanian Government, and his incompetent stewardship of Leyton Orient FC; notes that a venerable and well-known community football club is now under threat; and calls on the Government to enforce a genuine fit and proper person test, ensuring that any prospective or current club owner's ability and willingness to pay creditors is robustly checked on a regular basis.

That this House notes with deep concern that a winding-up order has been served on Leyton Orient FC by HM Revenue and Customs due to non-payment of taxes by the club's owner, Francesco Becchetti; further notes Mr Becchetti's highly dubious business record, including a criminal investigation by the Albanian Government,...

That this House is deeply concerned about the planned increases in business rates and the damage they will do to many small businesses; notes the impact that those changes will have on pubs, with some pubs seeing rises of up to 300 per cent and with London pubs seeing an average rise of 43 per cent in business rates; further notes with dismay that the calculations that have created those proposed rises are based on turnover figures from 2008; notes that the situation facing pubs has changed dramatically since that time so that those figures are now hugely unrealistic and such rate rises would cause many pubs to become unviable; calls on the Government to take urgent action to cap business rate rises for pubs and restaurants as has been announced in Scotland; further calls on the Government to halt this ill-considered business rate rise until a full and proper re-evaluation has taken place which takes in to account the current state of the economy in the pub sector; notes that pubs currently pay over five times their fair share of business rates; calls on the Government to recognise the important role pubs play in communities and local economies and to acknowledge this when making future calculations for business rates for pubs; believes that in the longer term pubs need a different form of business taxation that is not predicate on turnover or size of a pub, neither of which work for pubs and threatens otherwise viable pub businesses.

That this House is deeply concerned about the planned increases in business rates and the damage they will do to many small businesses; notes the impact that those changes will have on pubs, with some pubs seeing rises of up to 300 per cent and with London pubs seeing an...

That this House notes the increase in insurance premium tax from 10 to 12 per cent in June 2017 as set out in the Autumn Statement 2016; recognises that as a consequence premiums have doubled since 2015; further notes the Association of British Insurers' calculation that an average family will have seen their premiums rise by a total of £90 since 2015; regrets the effect that this increase will have on families already struggling to afford home insurance premiums following the floods of 2015; and calls on the Government to review its decision to implement such a rise by 2017.

That this House notes the increase in insurance premium tax from 10 to 12 per cent in June 2017 as set out in the Autumn Statement 2016; recognises that as a consequence premiums have doubled since 2015; further notes the Association of British Insurers' calculation that an average family will...

That this House notes the abuses of self-employment that have been documented in the report, Wild West Workplace; regrets that 10,500 self employed people delivering parcels for Hermes are vulnerable to low pay, bullying and insecure work, and that they do not enjoy the flexibility that is commonly associated with self-employment; calls on HM Revenue and Customs to initiate an inquiry into whether Hermes and other companies comprising the gig economy are enforcing self-employment on workers in order escape their tax, National Insurance and pension liabilities; and further calls on those companies to ensure couriers are guaranteed a minimum hourly rate that is equivalent to the National Living Wage.

That this House notes the abuses of self-employment that have been documented in the report, Wild West Workplace; regrets that 10,500 self employed people delivering parcels for Hermes are vulnerable to low pay, bullying and insecure work, and that they do not enjoy the flexibility that is commonly associated with...

That this House notes the concluding observations of the UN Committee on Economic, Social and Cultural Rights on the UK's sixth periodic report, published by that Committee on 14 July 2016; welcomes the Committee's recommendations to the Government to reverse the cuts in social security benefits introduced by the Welfare Reform Act 2012 and the Welfare Reform and Work Act 2016, restore the link between benefit rates and the cost of living, review the use of benefit sanctions, increase the level of welfare support provided to asylum-seekers, adopt measures to address the housing crisis, including measures to reduce homelessness and increase the supply of social housing to take all appropriate measures to tackle the use of exploitative zero-hours contracts and other insecure forms of employment, tackle persistent discrimination against migrant workers, adopt effective measures to eliminate the gender pay gap, review the impact of reforms to the legal aid system and ensure access to justice, abolish employment tribunal fees, intensify its efforts, in coordination with its Overseas Territories and Crown Dependencies, address global tax abuse and conduct a comprehensive assessment of the cumulative impact of austerity measures introduced since 2010 on disadvantaged individuals and groups, particularly women, children, disabled people, ethnic minorities, migrants and refugees; and calls on the Government to publish a comprehensive response to the Committee setting out how it will meet those recommendations.

That this House notes the concluding observations of the UN Committee on Economic, Social and Cultural Rights on the UK's sixth periodic report, published by that Committee on 14 July 2016; welcomes the Committee's recommendations to the Government to reverse the cuts in social security benefits introduced by the Welfare...

That this House recognises the value of the tourism sector; notes that tourism-related businesses lie at the heart of the local community and economy; further notes that 25 out of 28 EU states, including the Republic of Ireland, take advantage of a reduced rate of VAT for some part of their tourism sector, and that this has had a positive impact by increasing investment and jobs; acknowledges that, as a result, localities in the UK that have a high reliance on the tourism sector are at a competitive disadvantage compared to other EU states; highlights the economic study produced by Professor Adam Blake, using the Treasury's own modelling technique, which showed that a cut in tourism VAT could increase gross domestic product by up to £4 billion per year; calls on the Chancellor of the Exchequer to introduce a sector-specific VAT reduction for certain tourism-related products, including accommodation, food and attractions; notes that a reduced rate of VAT for tourism has been recommended by both the Welsh Affairs and Culture, Media and Sport Committees; and further recognises that such a move would provide a much-needed boost in exports, would strengthen the wider economy, support job creation and generate investment in local businesses.

That this House recognises the value of the tourism sector; notes that tourism-related businesses lie at the heart of the local community and economy; further notes that 25 out of 28 EU states, including the Republic of Ireland, take advantage of a reduced rate of VAT for some part of...

That this House is aware that smoking remains the biggest preventable cause of death in the UK, which kills around 100,000 users in the UK every year; is therefore concerned that the Stop Smoking Services within the public health system are now under threat because of cuts in health funding; and urges the Government to seriously consider Cancer Research UK's call to introduce a levy to supplement the excellent range of services available which are designed to move people away from such unhealthy habits.

That this House is aware that smoking remains the biggest preventable cause of death in the UK, which kills around 100,000 users in the UK every year; is therefore concerned that the Stop Smoking Services within the public health system are now under threat because of cuts in health funding;...

That this House notes the unprecedented leak of 11.5 million files from the database of the world's fourth biggest offshore law firm, Mossack Fonseca; believes that these Panama Papers show the myriad ways in which the rich can exploit secretive offshore tax regimes; notes the Prime Minister's belated admission that he profited from the sale of shares in his late father's offshore trust, Blairmore Holdings; deplores the fact that Blairmore Holdings avoided ever having to pay tax in the UK, by hiring Bahamas residents to sign its paperwork; further deplores that in 2013 the Prime Minister personally intervened to weaken an EU drive to reveal the beneficiaries of trusts, creating a possible loophole that other EU Member States warned could be exploited by tax evaders; believes that it is now time for the network of destructive tax havens to be shut down; calls on the Government to immediately force full transparency by insisting that the UK's Overseas Territories and Crown Dependencies adopt public registers of beneficial ownership in line with the UK's register; calls on the Prime Minister to reassure UK taxpayers by listing all the investments he has held since first elected as an hon. Member; and calls on the Government to use the International Anti-Corruption Summit in May to persuade other countries to adopt public registers of beneficial ownership.

That this House notes the unprecedented leak of 11.5 million files from the database of the world's fourth biggest offshore law firm, Mossack Fonseca; believes that these Panama Papers show the myriad ways in which the rich can exploit secretive offshore tax regimes; notes the Prime Minister's belated admission that...

That this House welcomes the Chancellor of the Exchequer’s announcement in the Budget Statement of the introduction of a sugar tax; considers the Responsibility Deal between manufacturers and the Department of Health to have failed; and calls on manufacturers and retailers to act and reduce sugar content in their products.

That this House welcomes the Chancellor of the Exchequer’s announcement in the Budget Statement of the introduction of a sugar tax; considers the Responsibility Deal between manufacturers and the Department of Health to have failed; and calls on manufacturers and retailers to act and reduce sugar content in their products.

That this House welcomes the renewed focus from the Government and the government of Malawi to renegotiate the double taxation treaty between the UK and Malawi, and the UK Financial Secretary to the Treasury's statement that the new treaty is close to conclusion; notes with concern that the existing treaty was signed in 1955 while Malawi was under colonial rule, and that analysis from ActionAid suggests that it limits tax revenue collection in Malawi; further notes that ActionAid's new report, Mistreated, finds that tax treaties signed by lower-income countries with OECD countries since 1970 are increasingly restricting the former's tax rights and reducing their ability to raise tax revenue; calls on the Government to demonstrate its global leadership on tax and international development issues by breaking this trend and offering a significantly fairer treaty to Malawi, which helps the government of Malawi to raise tax revenues to fight poverty; and further calls on the Government to ensure the negotiation process is transparent, involves the Department for International Development and other stakeholders concerned with poverty in Malawi, and allows for thorough parliamentary scrutiny and debate of any new treaty.

That this House welcomes the renewed focus from the Government and the government of Malawi to renegotiate the double taxation treaty between the UK and Malawi, and the UK Financial Secretary to the Treasury's statement that the new treaty is close to conclusion; notes with concern that the existing treaty...

That this House is concerned that despite cuts in duty, the UK retains the second-highest level of beer duty in Europe, with the nation paying almost 40 per cent of all EU excise despite consuming around 12 per cent of produced beer within its boundaries; believes that cutting such duty could play a crucial role in helping struggling pubs stay open, create jobs and support local communities, increase investment in brewing and pubs and keep a lid on price increases; and calls on the Chancellor of the Exchequer to review present arrangements and to examine how to support both the industry itself and those who live and work in its shadows.

That this House is concerned that despite cuts in duty, the UK retains the second-highest level of beer duty in Europe, with the nation paying almost 40 per cent of all EU excise despite consuming around 12 per cent of produced beer within its boundaries; believes that cutting such duty...

That this House is concerned at HM Revenue and Customs' (HMRC) plan with the misnomer Building Our Future which will reduce its offices from 170 to 17; notes that these proposals are driven by the Department's need to end the costly Mapeley PFI estates contract; believes that a centralised, remote HMRC losing the expertise of experienced staff and specialist local knowledge will have a detrimental impact on its service to the public and a devastating impact on local economies; further believes that this plan would seriously compromise the ability of HMRC to close the tax gap; and calls on the Government to ensure that Building our Future is suspended until a comprehensive consultation process, involving all staff and stakeholders including the PCS union, has concluded and any plans have been subjected to parliamentary scrutiny.

That this House is concerned at HM Revenue and Customs' (HMRC) plan with the misnomer Building Our Future which will reduce its offices from 170 to 17; notes that these proposals are driven by the Department's need to end the costly Mapeley PFI estates contract; believes that a centralised, remote...

That this House welcomes the announcement made by Margrethe Verstage, European Commissioner for Competition, of the launch of a formal investigation into tax rulings made by authorities in Luxembourg in respect of the global fast food giant McDonald's; notes that the authorities in Luxembourg are accused of offering unfairly favourable tax arrangements to McDonald's, effectively constituting unlawful state aid; further notes that, had royalty fees paid to Luxembourg from the UK been subject to taxation in the UK, the UK exchequer would have received an additional £75.7 million over the last five years; asks that the investigation to examine the role played by Luxembourg's then Finance Minister, Jean Claude-Juncker in facilitating these arrangements; and commends the campaigning coalition involving War on Want and the Bakers, Food and Allied Workers Union on their efforts to highlight this apparent abuse, and calls on the Government to do everything in its power to ensure that all corporations pay their fair share of tax.

That this House welcomes the announcement made by Margrethe Verstage, European Commissioner for Competition, of the launch of a formal investigation into tax rulings made by authorities in Luxembourg in respect of the global fast food giant McDonald's; notes that the authorities in Luxembourg are accused of offering unfairly favourable...

That this House notes with concern that value added tax is applicable to the erection and maintenance of memorials to the deceased; considers this to be an unnecessary and insensitive tax on the bereaved and those who wish to honour the memory of loved ones; observes that a tax refund for charities and faith groups for the erection of memorials has been in place for some years now in the form of the Memorial Grant Scheme; calls on the Government to extend the scheme to all memorials; and urges the Government to raise at European level the possibility of abolishing such taxes altogether.

That this House notes with concern that value added tax is applicable to the erection and maintenance of memorials to the deceased; considers this to be an unnecessary and insensitive tax on the bereaved and those who wish to honour the memory of loved ones; observes that a tax refund...

That this House welcomes the ending of the beer duty escalator and the impact of the unprecedented three successive beer duty cuts in the 2013, 2014 and 2015 Budgets in supporting the growth of Britain's breweries and underpinning confidence in the UK's pubs; notes that this has led to an additional 19,000 vital jobs compared to the duty escalator and over £1 billion of investment in the sector expected in 2015-16; and urges the Government to sustain this momentum by considering a further cut in beer duty in the 2016 Budget which would secure pub jobs and help reduce the cost of living for hard-working people.

That this House welcomes the ending of the beer duty escalator and the impact of the unprecedented three successive beer duty cuts in the 2013, 2014 and 2015 Budgets in supporting the growth of Britain's breweries and underpinning confidence in the UK's pubs; notes that this has led to an...

That this House notes with great concern that Mondelez, the company which owns chocolate company Cadbury, paid no UK corporation tax on its 2014 profits of £96.5 million; condemns Mondelez's decision to avoid paying taxes in the UK by offsetting its tax liability against interest payments due on a bond on the Channel Islands stock exchange; believes that this blatant avoidance of UK taxes by a company which is operating and making a profit in the UK is utterly wrong, and should not be permitted; further notes that although the company makes various claims about Cadbury's economic benefit to the UK, this in no way exempts it from paying taxes due on profits made in the UK; observes that Cadbury benefits from UK infrastructure, including the education, health and transport services which are used by its employees; further observes that these essential services are paid by the UK taxpayer, and companies which fail to pay their fair share of UK corporation tax are essentially robbing the taxpayer; calls on the Chancellor of the Exchequer to implement as soon as possible a system in which multinational companies are taxed on their consolidated global profits, based on the proportion of sales which are made in the UK; condemns this irresponsible corporate tax evasion by Mondelez and urges it to pay its fair share; and supports and encourages UK consumers who choose to boycott Cadbury until it pays its UK taxes in full.

That this House notes with great concern that Mondelez, the company which owns chocolate company Cadbury, paid no UK corporation tax on its 2014 profits of £96.5 million; condemns Mondelez's decision to avoid paying taxes in the UK by offsetting its tax liability against interest payments due on a bond...

That this House is concerned that construction workers forced to operate via umbrella companies need to brace themselves for a sharp reduction in take-home pay following the Chancellor of the Exchequer's Autumn Statement on 25 November 2015; notes that hidden in the 154 page document is the decision to ban workers employed via umbrella companies from receiving tax relief on their expenses, and that this change will take effect from 6 April 2016, meaning that from 2016-17 workers operating via an umbrella company will have to pay employer's national insurance, employee's national insurance and income tax on all of their eligible earnings, which is 45 per cent of their pay; further notes that, under the present arrangements, expenses for travel and subsistence form part of a worker's pay and therefore they avoid paying tax and national insurance contributions on this element of their income, and that a worker claiming £50 of expenses per week will see their pay fall by £22.50 per week, or £1,170 per year; believes that legitimate expenses should be paid on top of pay and not used to bulk out wages; considers that construction workers are already losing large amounts of money by being forced to operate via umbrella companies after they are recruited by employment agencies; regrets that Government policies do nothing to change that relationship; and further considers that a ban on exploitative umbrella companies is long overdue in construction and other sectors.

That this House is concerned that construction workers forced to operate via umbrella companies need to brace themselves for a sharp reduction in take-home pay following the Chancellor of the Exchequer's Autumn Statement on 25 November 2015; notes that hidden in the 154 page document is the decision to ban...

That this House is aware that the Government has chosen to remove the tax relief mechanism Travel and Subsistence from contractors from April 2016, a decision which is likely to result in around 1.6 million workers experiencing up to a 20 per cent wage cut to their net salaries overnight; understands the importance of workers in this sector who currently fill the skills shortages around the country and in industries as hospitals, schools and colleges and local authorities as well as many major public civil engineering projects; and believes that if the Government persists in such a short-sighted fiscal strategy it will result in undoubted delays and huge failures to essential services provided to citizens.

That this House is aware that the Government has chosen to remove the tax relief mechanism Travel and Subsistence from contractors from April 2016, a decision which is likely to result in around 1.6 million workers experiencing up to a 20 per cent wage cut to their net salaries overnight;...

That this House is concerned with the disproportionate business rates being paid by British pubs, with the pub sector paying the second highest business rates bill in the UK; notes that the pub sector's total tax bill comes to £7.3 billion, or £140,000 per pub; is frustrated that pubs, which form a core part of many communities and create local jobs and business, are paying such a high amount, £800 million more than the gambling and betting sector; recognises the threat the disproportionate business rates pose to community pubs, and the damage losing these pubs will have on communities across the UK; notes that the pub sector pays six times the justifiable amount of business rates, the sector accounting for 0.5 per cent of the UK's turnover, but paying 2.8 per cent of the UK's total business rates bill; welcomes previous reductions on beer duty but notes that this is on beer and on beer sold anywhere, so calls on HM Treasury to reduce the unfair and onerous burden of business rates on British pubs by freezing the business rate multiplier, extending Small Business Rates Relief and applying Retail Relief, which would provide pubs with a rateable value of £50,000 with a discount and to look again at the way pub business rates are calculated; and calls on the Government to look at further ways directly to support British pubs through the tax system considering their importance to local communities as well as the local and national economy.

That this House is concerned with the disproportionate business rates being paid by British pubs, with the pub sector paying the second highest business rates bill in the UK; notes that the pub sector's total tax bill comes to £7.3 billion, or £140,000 per pub; is frustrated that pubs, which...