To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the quarterly instalment payment regime on companies that realise large but infrequent capital gains, particularly in cases where tax liabilities cannot be known at the point quarterly payments fall due.

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the quarterly instalment payment regime on companies that realise large but infrequent capital gains, particularly in cases where tax liabilities cannot be known at the point quarterly payments fall due.

On 27 March 2018 Neil O'Brien MP (Con., Harborough) has a debate in Westminster Hall between 2.30 and 4.00pm on the taxation of digital companies. This page gives a brief overview of the key issues.

On 27 March 2018 Neil O'Brien MP (Con., Harborough) has a debate in Westminster Hall between 2.30 and 4.00pm on the taxation of digital companies. This page gives a brief overview of the key issues.

I beg to move amendment 114, page 194, leave out lines 12 to 15 and insert—

“( ) notifies the person of the person’s rights of appeal with respect to the notified adjustments (when made) and contains a statement that if an appeal is made against the making of the adjustments—

(i)...

I beg to move amendment 114, page 194, leave out lines 12 to 15 and insert—

“( ) notifies the person of the person’s rights of appeal with respect to the notified adjustments (when made) and contains a statement that if an appeal is made against the making of the adjustments—

(i)...

The Bill introduces measures on small business investment that will simplify the tax system and ensure that allowances are fair and not open to abuse.

Clause 41 charges corporation tax for the financial year beginning 1 April 2017. Corporation tax is an annual tax approved by Parliament each year. This is...

The Bill introduces measures on small business investment that will simplify the tax system and ensure that allowances are fair and not open to abuse.

Clause 41 charges corporation tax for the financial year beginning 1 April 2017. Corporation tax is an annual tax approved by Parliament each year. This is...

It is a pleasure to serve under your chairmanship, Mr Betts.

Many Members over many years have spoken eloquently in this House about the differences between tax avoidance and tax evasion and how the lines between them have become blurred. Tax evasion is clearly wrong, illegal and unfair to the rest...

It is a pleasure to serve under your chairmanship, Mr Betts.

Many Members over many years have spoken eloquently in this House about the differences between tax avoidance and tax evasion and how the lines between them have become blurred. Tax evasion is clearly wrong, illegal and unfair to the rest...

I am grateful to my hon. Friend for securing this important and topical debate. Does he agree that it is incumbent on us as legislators to ensure that tax legislation is robust but fair?

I am grateful to my hon. Friend for securing this important and topical debate. Does he agree that it is incumbent on us as legislators to ensure that tax legislation is robust but fair?

My hon. Friend makes a valuable point, which has been put to me in the more than 60 responses I have received from FTSE 100 companies. I agree that we need to get the legislation right, but later in my speech I shall explain how there are more companies registered...

My hon. Friend makes a valuable point, which has been put to me in the more than 60 responses I have received from FTSE 100 companies. I agree that we need to get the legislation right, but later in my speech I shall explain how there are more companies registered...

I understand my hon. Friend’s arguments on transparency, but does he believe that the Government should also look at how we tax companies?

I understand my hon. Friend’s arguments on transparency, but does he believe that the Government should also look at how we tax companies?

I agree. My hon. Friend makes a valuable point, and has a wonderful legal mind. Many of the companies believe that they have a responsibility to their shareholders, but shareholders, to push up their returns, are interested only in the overall amount of tax that they have to pay globally....

I agree. My hon. Friend makes a valuable point, and has a wonderful legal mind. Many of the companies believe that they have a responsibility to their shareholders, but shareholders, to push up their returns, are interested only in the overall amount of tax that they have to pay globally....

I apologise for missing the first few sentences of my hon. Friend’s speech, but he knows that I am very much with him in this campaign. Has he thought of using his website to encourage shareholders of each of the top companies to raise the issue at their annual meetings...

I apologise for missing the first few sentences of my hon. Friend’s speech, but he knows that I am very much with him in this campaign. Has he thought of using his website to encourage shareholders of each of the top companies to raise the issue at their annual meetings...

My right hon. Friend makes a wonderful point, as he often does about tax transparency. I genuinely believe that that is an excellent way of moving forward. Many of the companies have offered to meet me, and I know that they have meetings with Christian Aid and ActionAid. Those companies...

My right hon. Friend makes a wonderful point, as he often does about tax transparency. I genuinely believe that that is an excellent way of moving forward. Many of the companies have offered to meet me, and I know that they have meetings with Christian Aid and ActionAid. Those companies...

It is a great pleasure to serve under your chairmanship, Mr Betts. I congratulate my hon. Friend the Member for Stevenage (Stephen McPartland) on securing this debate and setting out his case so clearly. In recent months, he has shown great tenacity on the issue, including by raising it on...

It is a great pleasure to serve under your chairmanship, Mr Betts. I congratulate my hon. Friend the Member for Stevenage (Stephen McPartland) on securing this debate and setting out his case so clearly. In recent months, he has shown great tenacity on the issue, including by raising it on...

The Minister will be delighted to know that many FTSE 100 companies see capacity building, revenue building and the secondment of HMRC civil servants to developing countries as positive steps towards helping create that tax base. Many have offered to help, so I would be delighted to pass on those...

The Minister will be delighted to know that many FTSE 100 companies see capacity building, revenue building and the secondment of HMRC civil servants to developing countries as positive steps towards helping create that tax base. Many have offered to help, so I would be delighted to pass on those...

I am grateful for my hon. Friend’s constructive point. It is recognised that effective tax authorities are important. That feeds into political benefits as well, because a broad base of revenue raising will result

in stronger political institutions that will be held accountable by the people of that developing country....

I am grateful for my hon. Friend’s constructive point. It is recognised that effective tax authorities are important. That feeds into political benefits as well, because a broad base of revenue raising will result

in stronger political institutions that will be held accountable by the people of that developing country....

I have listened carefully to the hon. Gentleman's points about apprenticeships and youth unemployment. In my constituency, youth unemployment has fallen by 14%. For a similar reason, the aerospace industry and associated apprenticeships in his constituency are doing rather well under this Government. That is especially the case as regards...

I have listened carefully to the hon. Gentleman's points about apprenticeships and youth unemployment. In my constituency, youth unemployment has fallen by 14%. For a similar reason, the aerospace industry and associated apprenticeships in his constituency are doing rather well under this Government. That is especially the case as regards...