4th Report - New powers for HMRC: fair and proportionate?
- HC No.
- —
- Published
- 19 Dec 2020
- Items
- 0
- Response
- Response document linked Read government response ↗
Select Committee · Finance Bill Sub-Committee
Draft Finance Bill 2021
Status: Closed
Opened: 11 Sep 2020
Closed: 8 Jun 2021
1 report
Inquiry scope
In scrutinising the draft Bill, the Committee will focus on three areas of the Bill, all related to the powers of HMRC: New proposals for tackling promoters and enablers of tax avoidance schemes; New tax checks on licence renewal applications; and Amendments to HMRC’s civil information powers. The inquiry is accepting written submissions until 7 October 2020 . Please read the call for evidenceReports
Oral evidence sessions
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| Date | Session and witnesses | Source |
|---|---|---|
| 16 Dec 2020 | Carol Bristow · HMRC, Mary Aiston · HMRC | View ↗ |
| 7 Dec 2020 | Rt Hon Jesse Norman MP · HM Treasury | View ↗ |
| 2 Nov 2020 | Rt Hon Jesse Norman MP · HM Treasury | View ↗ |
| 26 Oct 2020 | Angela Walker · HMRC, George Turner · TaxWatch, Greg Sinfield · First-tier Tribunal (Tax Chamber), John Shuker · HMRC, Malcolm Gammie QC · Tax Law Review Committee, Mary Aiston · HMRC, Mr Jamie Horton · HMRC, Paul Riley · HMRC | View ↗ |
| 21 Oct 2020 |
Witness panel 1; Witness panel 2
Jason Piper · The Association of Chartered Certified Accountants (ACCA),
Joanne Green · Building Societies Association,
Mr Tom Henderson · Low Incomes Tax Reform Group (LITRG),
Sarah Wulff-Cochrane · UK Finance,
Will Silsby · Association of Taxation Technicians (ATT)
|
View ↗ |
| 12 Oct 2020 | Antonia Grey · British Metals Recycling Association, John Miley · National Association of Licensing and Enforcement Officers, Mr James Button · Institute of Licensing, Mr Steve McNamara · Licensed Taxi Drivers Association (LTDA), Steve Wright MBE · Licensed Private Hire Car Association | View ↗ |
| 5 Oct 2020 | Frank Haskew · Institute of Chartered Accountants in England and Wales, Lydia Challen · Law Society, Mr Richard Wild · Chartered Institute of Taxation, Mrs Fiona Fernie · Tax Investigations Practitioners Group, Susan Cattell · ICAS, Yvonne Evans · The Law Society Scotland | View ↗ |
Who gave evidence
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| Witness | Organisation | Sessions |
|---|---|---|
| Mary Aiston · Director of Counter Avoidance | HMRC | 2 |
| Rt Hon Jesse Norman MP · Financial Secretary | HM Treasury | 2 |
| Angela Walker · Deputy Director for Promoters and Upstream Policy | HMRC | 1 |
| Antonia Grey · Head of Policy and Public Affairs | British Metals Recycling Association | 1 |
| Carol Bristow · Director of Individuals Policy | HMRC | 1 |
| Frank Haskew · Head of Tax | Institute of Chartered Accountants in England and Wales | 1 |
| George Turner · Executive Director | TaxWatch | 1 |
| Greg Sinfield · Upper Tribunal Judge | First-tier Tribunal (Tax Chamber) | 1 |
| Jason Piper · Policy Lead, Business and Tax Law | The Association of Chartered Certified Accountants (ACCA) | 1 |
| Joanne Green · Tax Accountant | Building Societies Association | 1 |
| John Miley · National Chair | National Association of Licensing and Enforcement Officers | 1 |
| John Shuker · Deputy Director for International Collaboration and Transparency | HMRC | 1 |
| Lydia Challen · Chair of Tax Committee | Law Society | 1 |
| Malcolm Gammie QC · Chairman | Tax Law Review Committee | 1 |
| Mr James Button · President | Institute of Licensing | 1 |
| Mr Jamie Horton · Assistant Director for Hidden Economy Policy and Strategy | HMRC | 1 |
| Mr Richard Wild · Head of Tax Technical Team | Chartered Institute of Taxation | 1 |
| Mr Steve McNamara · General Secretary | Licensed Taxi Drivers Association (LTDA) | 1 |
| Mr Tom Henderson · Technical Officer | Low Incomes Tax Reform Group (LITRG) | 1 |
| Mrs Fiona Fernie · Committee member | Tax Investigations Practitioners Group | 1 |
| Paul Riley · Director for Tax Administration | HMRC | 1 |
| Sarah Wulff-Cochrane · Principal of Taxation Policy | UK Finance | 1 |
| Steve Wright MBE · Chair | Licensed Private Hire Car Association | 1 |
| Susan Cattell · Head of Tax Technical Policy | ICAS | 1 |
| Will Silsby · Technical Officer | Association of Taxation Technicians (ATT) | 1 |
| Yvonne Evans · Solicitor member | The Law Society Scotland | 1 |
Correspondence
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| Published | Direction | Letter |
|---|---|---|
| 16 Nov 2020 | To committee | Letter from Rt Hon Jesse Norman MP, Financial Secretary to the Treasury (FST) to Lord Bridges, Chair, Finance Bill Sub-Committee |
Meetings & visits
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| Date | Type | Detail | Source |
|---|---|---|---|
| 30 Nov 2020 | Formal meeting (private meeting) | — · Microsoft Teams | |
| 30 Sep 2020 | Formal meeting (private meeting) | Formal meeting (private): Draft Finance Bill 2021 · Microsoft Teams | |
| 14 Sep 2020 | Formal meeting (private meeting) | — · Virtual meeting |