Employment and Support Allowance: Denton and Reddish

20 Jan 2022

Department for Work and Pensions

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

To ask the Secretary of State for Work and Pensions, what estimate she has made of the number of people who have been affected by the underpayment of benefits after transitioning from incapacity...

Read more →

Covid-19 Update

19 Jan 2022

Commons debates

The Prime Minister spoke about the importance of the vaccination programme, but the first dose, second dose and booster jab rates in my constituency are significantly behind the national average....

Read more →

Rebated Fuel Rules: Construction Industry

19 Jan 2022

Westminster Hall debates

It is a pleasure to serve under your chairship, Mr Bone. Thank you for the opportunity to speak on behalf of the Opposition. I congratulate the hon. Member for Upper Bann (Carla Lockhart) on...

Read more →

Clause 101 - Interpretation

11 Jan 2022

Finance (No. 2) Bill

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

Clauses 101 and 102 are entirely reasonable, and we do not oppose them. I take this opportunity, however, on behalf of myself and my hon. Friend the Member for Erith and Thamesmead to thank other...

Read more →

Clause 100 - Increase in membership of the Office of Tax Simplification

11 Jan 2022

Finance (No. 2) Bill

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

The Minister may have missed my question in my earlier comments, which was whether she would commit to responding formally to every OTS recommendation within a prescribed timeframe.

Read more →

Clause 100 - Increase in membership of the Office of Tax Simplification

11 Jan 2022

Finance (No. 2) Bill

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

As we heard from the Minister, clause 100 relates to an increase of two members in the maximum independent representation on the board of the Office of Tax Simplification, bringing the overall...

Read more →

Clause 98 - Power to make temporary modifications of taxation of employment income

11 Jan 2022

Finance (No. 2) Bill

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

For the avoidance of doubt, I would like to clarify the point I raised with the Minister earlier. I was not seeking to ask the Government to be entirely prescriptive about what an emergency or...

Read more →

Clause 98 - Power to make temporary modifications of taxation of employment income

11 Jan 2022

Finance (No. 2) Bill

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

As we have heard, clause 98 relates to the power to make temporary modifications of taxation of employment income. The clause will grant the Treasury the power to make regulations to modify...

Read more →

Large businesses: notification of uncertain tax treatment

11 Jan 2022

Finance (No. 2) Bill

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

As we heard from the Minister, the purpose of clause 94 is to introduce schedule 15, which, in turn, introduces a new requirement for large businesses to notify HMRC when they have taken a tax...

Read more →

Charter for Budget Responsibility and Welfare Cap

10 Jan 2022

Commons debates

Today could have been a chance for Treasury Ministers to come to the House and set out plans to help people facing the rising costs of living in 2022. They could have come here to offer...

Read more →

Clause 46 - Requirement to provide information about payments

05 Jan 2022

Finance (No. 2) Bill

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

As we have heard, clause 46 introduces a requirement for companies making a payment of RPDT to provide information about a payment to HMRC so that receipts for the tax can be monitored. The...

Read more →

Clause 45 - Application of corporation tax provisions and management of RPDT

05 Jan 2022

Finance (No. 2) Bill

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

As the Minister has described, clause 45 and schedule 8 concern the application of corporation tax provisions and management. The clause applies general corporation tax principles to the RPDT and...

Read more →

Clause 43 - Allowance

05 Jan 2022

Finance (No. 2) Bill

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

As the Minister has described, clause 43 relates to allowances and provides for the operation of the allowance that is deducted from profits chargeable under the RPDT. Under clause 43, the...

Read more →

Clause 39 - Adjusted trading profits and losses

05 Jan 2022

Finance (No. 2) Bill

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

As we have heard, clause 39 concerns adjusted trading profits and losses relating to the calculation of the RPDT charge. Subsection (2) lists the circumstances in which trading profit and loss...

Read more →

Clause 34 - Meaning of “residential property developer”

05 Jan 2022

Finance (No. 2) Bill

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

As we have heard, clauses 34 to 38 concern the key concepts contained in the RPDT legislation. Clause 34 sets the basic conditions that, when satisfied, mean that a company is to be designated as...

Read more →

Clause 32 - Introduction

05 Jan 2022

Finance (No. 2) Bill

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

For the sake of clarity, I would be grateful if the Minister could help my understanding. She said that the tax was intended to raise £2 billion over 10 years, but she may have implied that...

Read more →

Clause 32 - Introduction

05 Jan 2022

Finance (No. 2) Bill

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

It is a pleasure to serve on a second Finance Bill Committee under your chairship, Dame Angela. I will address the clauses that the Minister set out in her remarks, starting with clause 32, which...

Read more →

Clause 17 - Temporary increase in theatre tax credit

14 Dec 2021

Finance (No. 2) Bill

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

Clause 17 will temporarily increase the rate of theatre tax credit for theatrical productions that commence production on or after 27 October 2021. From 27 October 2021 to 31 March 2023,...

Read more →

Clause 16 - Film tax relief: films produced to be television programmes

14 Dec 2021

Finance (No. 2) Bill

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

As we have heard, clause 16 allows films to remain eligible for film tax relief even if those films are no longer intended for theatrical release, provided they are intended for broadcast and...

Read more →

Clause 15 - Real Estate Investment Trusts

14 Dec 2021

Finance (No. 2) Bill

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

As we have heard, clause 15 and schedule 3 concern real estate investment trusts. The clause and schedule amend the REIT rules and, as the Government have said, seek to remove superfluous...

Read more →