Penalties for enablers of defeated tax avoidance

Finance Bill – in a Public Bill Committee am 11:00 am ar 24 Hydref 2017.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendment proposed: 41, in schedule 16, page 609, line 4, leave out “may” and insert “must”.—(Anneliese Dodds.)

This amendment would remove HMRC’s discretion over whether to publish information on people have incurred a penalty and the conditions of paragraph 46 have been met.

Question put, That the amendment be made.

The Committee divided:

Ayes 9, Noes 10.

Rhif adran 14 Seasonal Working — Penalties for enablers of defeated tax avoidance

Ie: 9 MPs

Na: 10 MPs

Ie: A-Z fesul cyfenw

Na: A-Z fesul cyfenw

Question accordingly negatived.

Amendment proposed: 42, in schedule 16, page 611, line 27, at end insert—

51A (1) The Commissioners must publish information about the operation of the penalty scheme in relation to each tax year within six months of the completion of that tax year.

(2) Such information shall cover in particular—

(a) the nature of the abusive tax arrangements giving rise to penalties,

(b) the extent to which such arrangements relate to offshore income, assets and activities,

(c) the extent to which people who would otherwise have been liable for a penalty under these provisions were not liable due to being convicted of a criminal offence in accordance with paragraph 52.”—

This amendment would broaden the requirement for HMRC to publish information on penalties to cover the nature of the abusive tax arrangements, the extent to which they involve offshoring and the instances where successful criminal prosecution is used instead.

Question put, That the amendment be made.

The Committee divided:

Ayes 9, Noes 10.

Rhif adran 15 Seasonal Working — Penalties for enablers of defeated tax avoidance

Ie: 9 MPs

Na: 10 MPs

Ie: A-Z fesul cyfenw

Na: A-Z fesul cyfenw

Question accordingly negatived.

Schedule 16 agreed to.

Clause 66 ordered to stand part of the Bill.

Schedule 17 agreed to.

Clause 67 ordered to stand part of the Bill.

Schedule 18 agreed to.

Clause 68 ordered to stand part of the Bill.

Ordered, That further consideration be now adjourned. —(Graham Stuart.)

Adjourned till this day at Two o’clock.