Sanctions

24 May 2023

Treasury

James Murray received a response to a question they put to the government

To ask the Chancellor of the Exchequer, whether HMRC has made payments (a) directly or (b) indirectly for the benefit of any individuals who were a designated person for the purposes of financial...

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Leasehold Reform

23 May 2023

Commons debates

For nearly a decade before I was elected as the MP for Ealing North, I had the honour of serving in local and city-wide government in the capital, working every day to tackle the housing crisis....

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Clause 348 - International arrangements for exchanging information

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

I thank the Minister for giving way. The fact that clause 350(1) is necessary could be seen to imply that payments have in fact been made “to or for the benefit of a person who is, at that...

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Clause 348 - International arrangements for exchanging information

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As we have heard, clause 348 consolidates existing automatic exchange of information powers that allow the Treasury to implement the domestic requirements of certain international instruments,...

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Clause 347 - Pension benefits and inheritance tax

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As we know, under the UK’s dormant assets scheme, dormant asset funds are transferred to an authorised reclaim fund, Reclaim Fund Ltd. People can reclaim from that fund what they otherwise...

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Clause 346 - Abolition of the Office of Tax Simplification

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

It is a pleasure to follow my hon. Friend the Member for Wallasey, who spoke to new clause 1. I will address some of the points she raised, as well as amendment 2 and clause 346. As several...

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Clause 345 - Exemptions from tax

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As we heard, the clause and schedule introduce income tax and corporation tax exemptions for thank-you payments made by local authorities to sponsors under the Homes for Ukraine sponsorship...

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Clause 343 - Definition of “charity” restricted to UK charities

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As the Minister set out, clauses 343 and 344 introduce a restriction on the availability of tax reliefs so that only UK charities and UK community amateur sports clubs can gain access to UK...

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Clause 341 - Licensing authorities: requirements to give or obtain tax information

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

We know that the Finance Act 2021 made provision for tax conditionality connected to the application for certain licences issued in England and Wales, namely licences to drive taxis, licences to...

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Clause 338 - Approval of aerodromes

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As we heard from the Minister, clauses 338 and 339 relate to regulated aerodrome approvals. Clause 338 introduces a power for HMRC to grant approvals to aerodromes for the purposes of the customs...

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Clause 332 - Right to repayment of income tax to be inalienable

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As we heard, clause 332 introduces a new provision that renders void assignments of income tax repayments. We understand that the clause removes the ability of a taxpayer to legally transfer...

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Clause 330 - Designation of sites

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As we have heard, clause 330 and its associated schedule, schedule 23, will extend the power to designate special tax sites to allow designation of such sites in or connected with investment...

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Clause 326 - Rates of landfill tax

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

I thank the Minister for his commitment to a review of the effectiveness of the plastic packaging tax and for his clarification of some of the statistics around the tax gap. Comparing the figures...

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Clause 326 - Rates of landfill tax

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As we have heard, clause 326 increases both rates of the landfill tax in line with inflation, rounded to the nearest 5p. The increased rates apply to any disposal of relevant materials made, or...

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Clause 323 - Rates of vehicle excise duty

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As we have heard from the Minister, clause 323 provides for changes to certain rates of vehicle excise duty by amending schedule 1 to the Vehicle Excise and Registration Act 1994. As we know from...

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Clause 321 - New bands and rates

18 May 2023

Finance No. 2 Bill

James Murray made a speech in a committee scrutinising a proposed law

As we heard from the Minister, clause 321 will introduce a new domestic band for flights within the UK and a new ultra-long-haul band covering destinations with capitals located more than 5,500...

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Clause 320 - Flavour concentrates

18 May 2023

Finance (No. 2) Bill

James Murray made a speech in a committee scrutinising a proposed law

I will speak briefly to clause 320 and schedule 21, which relate to the scope of the soft drinks industry levy. As the Exchequer Secretary set out, the result of these measures is that the levy...

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Clause 318 - Excepted machines etc

18 May 2023

Finance (No. 2) Bill

James Murray made a speech in a committee scrutinising a proposed law

I thank the Minister for his clear response on that point. Obviously, charities operating lifeboats are ones that we all seek to support and to ensure are not disadvantaged inadvertently by any...

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Clause 318 - Excepted machines etc

18 May 2023

Finance (No. 2) Bill

James Murray made a speech in a committee scrutinising a proposed law

As we know, at Budget 2020, the Government announced that they would remove the entitlement to use rebated diesel and biofuels from those sectors. As we heard, these changes took effect from...

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Clause 315 - Dumping, subsidisation and safeguarding remedies

18 May 2023

Finance (No. 2) Bill

James Murray made a speech in a committee scrutinising a proposed law

I thank the Minister for her response, although she might have misunderstood my question on international comparators. Her response, I believe, was that what the UK Government are doing is in...

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