Clause 9 - GAAR to apply to national insurance contributions

Part of National Insurance Contributions Bill – in a Public Bill Committee am 2:30 pm ar 21 Tachwedd 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of David Gauke David Gauke The Exchequer Secretary 2:30, 21 Tachwedd 2013

Thank you, Mr Streeter. I would like to think that we could maintain the same pace, but I suspect we might not at this point.

Earlier this year the Government introduced the general anti-abuse rule, a major new development in UK tax law, and a key part of the Government’s drive to tackle tax avoidance. The Bill would complete the job by extending the GAAR to national insurance contributions.

The Government have made it clear that we will take a robust line in tackling tax avoidance. It is simply not acceptable that a small but persistent minority tries to find ways around our tax laws to avoid paying their fair share, especially when the public finances are under considerable pressure.