Speeches by Wild.

“I agree. In the context of the debate, and following contact from constituents, I have been refreshing myself on the highway code, which I admit I had not done before even though I should have done. Awareness is important. Speeding continues to be a major cause of accidents. However, many residents, Speedwatch groups a…”

“In his interrogation of the permanent under-secretary of the Foreign, Commonwealth and Development Office and the Cabinet Secretary, was my right hon. Friend able to shed any light on another part of our motion as to whether severance payments were paid to Lord Mandelson and, if so, how much they were? If payments were…”

“I am not sure about the analogy—I do not know whether the Minister was pulling that off the cuff. I do not think I heard him deny the figure that I quoted, which was that the OBR predicts that real household disposable income will increase by only 0.25% over the forecast period. I do not think that he is disagreeing wi…”

“I beg to move, That the clause be read a Second time. The new clause would require the Chancellor to publish an assessment of how the measures in the Bill affect the finances of households across different income levels. It would shine a light on the real impact on ordinary families of the Government’s choices. As we a…”

“Sadly, the Minister’s response is predictable; I think we have won the argument on why these measures would be useful have in the legislation, but we may not win a vote. The Minister refers to the TIINs once again, but as we have debated ad nauseum, they are forward looking, and not an after-the-event review of what ha…”

“I will speak to new clauses 33 and 35 in my name and that of my right hon. Friend the Member for Central Devon (Sir Mel Stride) and my hon. Friend the Member for Wyre Forest. New clause 33 would require a review of the effects of the Bill on businesses: within 12 months of the Bill being passed, the Chancellor of the E…”

“I beg to move, That the clause be read a Second time.”

“Not that one—the stamp duty one. Extending the oversight in clause 275 is clearly sensible, and I do not have anything to add on the cleaning-up operation in clause 277, the enabling of abbreviations in clause 278 or the title of the Bill.”

“I will not detain the Committee long on these clauses. We support clause 274 and the sensible modernisation work, which—the Minister must have overlooked this, but I am sure he will acknowledge it in his reasonable way—began under the previous Government—”

“Clauses 263 to 271, which introduce the new system of advance tax clearance, will give legislative effect to the commitment in the Government’s corporate tax road map to offer greater certainty for major investment. A public consultation was run last year; the summary of responses, which came out at the Budget, shows c…”

“I am grateful to the Minister for her response and to the hon. Member for Maidenhead for highlighting the large number of people who miss the deadline. As I say, the reality is that a number of people get late filing penalties when they do not owe any tax. The case I cited was that of someone called Andrea, who suffere…”

“Is the Minister indicating that such people will be blocked from using the banking system in the UK if they are served with one of the notices? Where is that? I cannot see that in the clauses. Could those people simply ignore the notice and ignore any fines?”

“Well, as my hon. Friend the Member for Wyre Forest says from a sedentary position, pandemics, wars and energy price shocks did have something to do with the impact, but the figure is a 0.25% rise over the forecast period. The Minister can boast about that growth and say he is going to beat the forecast, but that is the…”

“It is good to be back in the saddle as we come on to some more clauses and, later this afternoon, new clauses. The amendment was tabled in my name, and I will speak to clauses 259 to 262 on penalties for the late filing of tax returns.”

“I beg to move, That the clause be read a Second time. New clause 36 would require the Chancellor of the Exchequer to review and report on the effects of the Bill on the administrative burden on businesses, including the impact on small and medium-sized businesses, and any mitigation measures that have been taken. Throu…”

“I am surprised the Minister was able to say that last bit with a straight face when he was corpsing about carbon taxes earlier in Committee. As this will be the final time I speak in Committee, I thank you, Mrs Harris, along with Mr Efford and Sir Roger, for your time in the Chair. I thank the Clerks and officials, all…”

“Perhaps both—there we go. Any other Members would be welcome to join us as well. I look forward to that. Sadly, the Exchequer Secretary was unable to give me that global figure, so I intend to press the new clause to a vote. Question put, That the clause be read a Second time.”

“Clause 165, which deals with the preliminary notice, allows a 30-day period in which to make representations to HMRC. Does my hon. Friend have sympathy with the view put forward by the Chartered Institute of Taxation, which says that that period is inadequate? A 90-day period is used for similar notices, such as follow…”

“We come to the final group on the carbon border adjustment mechanism. Clause 150, along with schedule 18, makes the technical but critical changes needed to fit CBAM into the UK’s existing tax and enforcement framework. These measures ensure that the new tax uses the same information gathering powers, collection mechan…”

“One of the points that the Chartered Institute of Taxation also raised is the difficulty of dealing with promoters who are based outside the UK. It says that 20 to 30 of the active promoters who sell mass-marketed tax avoidance schemes have some offshore presence. How will the measures address the offshore issue? I am …”