Speeches by Tomlinson.

“These clauses introduce new powers for HMRC to issue anti-avoidance information notices. The measures are designed to strengthen HMRC’s ability to tackle the persistent problem of tax avoidance by promoters who exploit loopholes and hide behind complex structures. Clauses 174 and 175 define key terms such as “connected…”

“Clause 182(2) sets out: “A requirement under subsection (1)(d) may not prohibit disclosure for, or in connection with, the purpose of— (a) complying with the notice, or (b) seeking legal advice.” It is the Government’s view that that provides sufficient scope for the recipient to be able to disclose information for leg…”

“These clauses cover the same topic—anti-avoidance information notices—as the previous ones. Clauses 186 to 190 set out that failing to comply or concealing information is a criminal offence, with a maximum penalty of up to two years’ imprisonment or a fine. Responsible persons—for example, directors—can be prosecuted i…”

“As is the case with other items in this part of the Bill, we consulted extensively on these notices, with a 12-week consultation earlier in the year and a further eight-week consultation on the draft legislation when it was published. We received lots of responses and we made sure to listen to and reflect on the feedba…”

“Clauses 206 to 212 make changes to ensure that HMRC can publish the details of legal professionals involved in designing tax avoidance schemes. A very small number of legal professionals have become involved in the promotion of tax avoidance schemes. They are sometimes involved in designing schemes, including by provid…”

“I was just enjoying leafing through the Bill. Opposition Members raise a reasonable point. I want to offer reassurance that HMRC will suspend an adviser only after due process has been followed, including offering opportunities to comply and a chance for the adviser to explain if there is a good reason why they are una…”

“Clauses 213 to 216 make changes to the disclosure of tax avoidance schemes—DOTAS—and the disclosure of tax avoidance schemes for VAT and other indirect taxes regimes. The clauses grant HMRC the authority to assess penalties directly, rather than requiring an application to the tax tribunal for determination. At present…”

“Clauses 217 to 219 make changes to tackle fraud in the construction industry scheme and support the Government’s objective of closing the tax gap, tackling non-compliance and making the tax system fairer. The construction industry scheme is a revenue protection scheme introduced in 1971 to tackle non-compliance in the …”

“The shadow City Minister is right to raise that important point on this and other issues in this space. It is important that businesses that are acting legitimately and seeking to build the future of this country by engaging with construction contractors and subcontractors are not unduly burdened by changes we make to …”

“The clause is a key one for going after promoters based offshore, to go to the points made in the debate so far. The Committee is right that it is tricky to go after those based overseas. That is why HMRC is taking this new approach with the promoter action notices, which sever the ability of promoters based overseas t…”

“The hon. Member for North West Norfolk will be glad to know that I plan to make a lengthy speech on this group, because it is particularly important that I set out the points the Government wish to make. I have been engaging in detail with stakeholders on the changes we are making, because it is important that legitima…”

“I respectfully disagree. The Government are not seeking to regulate tax advisers. The hon. Gentleman makes the point that we will not review the quality of advice provided, but we also will not be stepping in to certify qualifications or professional conduct more broadly. The Government have been listening to and engag…”

“All I can say to the hon. Member is that HMRC will suspend a tax adviser only after due process, including after offering opportunities to comply and a chance for the adviser to explain if there was a good reason why they were unable to do so. The shadow Minister, the hon. Member for Wyre Forest, raised the point aroun…”

“In response to the points raised by the shadow Minister, it is worth emphasising that the decision to introduce new tax rates to the system means that, for the first time, a typical high street business now has a lower multiplier—a lower tax rate—than the online giants and the larger properties. The tax rate on larger …”

“The regulations prescribe the circumstances in which the new retail, hospitality and leisure and high value business rates multipliers will apply. It is a pleasure to see you in the Chair, Dr Murrison—[Hon. Members: “No!”] No? Oh, that is totally wrong; who have we got in the Chair? [Hon. Members: “Mr Mundell.”] Mr Mun…”

“I beg to move, That the Committee has considered the draft Local Government Finance Act 1988 (Calculation of Non-Domestic Rating High-Value Multiplier) (England) Regulations 2026.”

“Clause 110 will make changes to the rates charged to businesses under the economic crime (anti-money laundering) levy from April 2026. The changes will increase the revenue raised each year by the levy by £110 million from 2027-28 onwards. The levy was introduced to provide a long-term, sustainable source of funding fo…”

“Clause 111 removes a restrictive time limit within which relief from the annual tax on enveloped dwellings can be claimed. This measure updates the legislation to remove the current restrictive time limit for claiming relief from the ATED. Companies are still required to deliver their ATED returns on time—typically 30 …”

“On competitiveness, the Government of course do not place any additional burdens on businesses lightly, but reducing economic crime helps the good functioning of the UK economy and our competitiveness, so we think that this is a proportionate change. The shadow Minister is right to identify that there are significant c…”

“I will not expound on the detail of the clauses, but I will explain why the Government cannot accept the amendments. On amendment 44, any public disclosure of evidence before an investigation is formally launched risks undermining it. The formal initiation of an investigation is a defined procedural step, and once an i…”