2nd Report - Basis Period Reform and Uncertain Tax Treatments
- HC No.
- —
- Published
- 15 Dec 2021
- Items
- 0
- Response
- Response document linked Read government response ↗
Select Committee · Finance Bill Sub-Committee
Draft Finance Bill 2021-22
Status: Closed
Opened: 16 Sep 2021
Closed: 1 Feb 2022
1 report
Inquiry scope
The sub-committee will focus on two areas of the draft Bill: proposals for income tax basis period reform notification by large businesses of uncertain tax treatment.Reports
Oral evidence sessions
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| Date | Session and witnesses | Source |
|---|---|---|
| 28 Oct 2021 | Bridget Micklem · BEIS, Christopher Thomas · HMRC, Helen Page · HMRC, Thomas Brown · HMRC | View ↗ |
| 21 Oct 2021 | Andrew Chamberlain · Association of Independent Professionals & the Self-Employed (IPSE), Bill Dodwell · Office of Tax Simplification, Malcolm Gammie QC · Tax Law Review Committee, Mike Cherry OBE · Federation of Small Businesses, Rebecca Benneyworth · Administrative Burdens Advisory Board | View ↗ |
| 11 Oct 2021 | Emma Rawson · Association of Taxation Technicians (ATT), Jason Piper · The Association of Chartered Certified Accountants (ACCA), Richard Jones · Institute of Chartered Accountants in England and Wales, Richard Wild · Chartered Institute of Taxation (CIOT), Sharron West · Low Incomes Tax Reform Group (LITRG), Susan Cattell · ICAS | View ↗ |
Who gave evidence
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| Witness | Organisation | Sessions |
|---|---|---|
| Andrew Chamberlain · Director of Policy | Association of Independent Professionals & the Self-Employed (IPSE) | 1 |
| Bill Dodwell · Tax Director | Office of Tax Simplification | 1 |
| Bridget Micklem · Deputy Director, UK Internal Market Team | BEIS | 1 |
| Christopher Thomas · Deputy Director, Large Business | HMRC | 1 |
| Emma Rawson · Technical Officer | Association of Taxation Technicians (ATT) | 1 |
| Helen Page · Deputy Director, Tax Administration Policy and Strategy | HMRC | 1 |
| Jason Piper · Policy Lead, Business and Tax Law | The Association of Chartered Certified Accountants (ACCA) | 1 |
| Malcolm Gammie QC · Chairman | Tax Law Review Committee | 1 |
| Mike Cherry OBE · National Chair | Federation of Small Businesses | 1 |
| Rebecca Benneyworth · Member | Administrative Burdens Advisory Board | 1 |
| Richard Jones · Business Tax Manager | Institute of Chartered Accountants in England and Wales | 1 |
| Richard Wild · Head of Tax Technical | Chartered Institute of Taxation (CIOT) | 1 |
| Sharron West · Technical Officer | Low Incomes Tax Reform Group (LITRG) | 1 |
| Susan Cattell · Head of Tax Technical Policy | ICAS | 1 |
| Thomas Brown · Senior Policy Adviser | HMRC | 1 |
Meetings & visits
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| Date | Type | Detail | Source |
|---|---|---|---|
| 25 Nov 2021 | Formal meeting (private meeting) | — · Room 1, Palace of Westminster |