Select Committee · Finance Bill Sub-Committee
Draft Finance Bill 2022-23
Status: Closed
Opened: 11 Oct 2022
Closed: 13 Apr 2023
1 report
The Finance Bill Sub-Committee is appointed annually by the Economic Affairs Committee to consider the draft Finance Bill from a tax administration, clarification, and simplification point of view. The Research and Development (R&D) Tax Relief reforms, published by the Government in the draft Finance Bill 2022-23, aims to incentivise business investment, extend the scope of … Show more
Reports
| Title | HC No. | Published | Items | Response |
|---|---|---|---|---|
| 3rd Report - Research and development tax relief and expend… | — | 31 Jan 2023 | 0 | Responded |
Oral evidence sessions
| Date | Witnesses | |
|---|---|---|
| 21 Nov 2022 | Matthew Henty · HM Treasury, Nicole Newbury · HMRC, Tessa Robins · HMRC, Victoria Atkins MP · HM Treasury | View ↗ |
| 14 Nov 2022 | Colin Hailey · Bioindustry Association, Joe Marshall · National Centre for Universities and Business, Mr Nigel Holmes · Catax, Mrs Jenny Tragner · ForrestBrown Limited, Neil Ross · techUK | View ↗ |
| 7 Nov 2022 | Alice Jeffries · Confederation of British Industry (CBI), Chris McDonald · Materials Processing Institute, Kitty Ussher · Institute of Directors | View ↗ |
| 31 Oct 2022 | Adam Harper · AAT (Association of Accounting Technicians), Charlotte Barbour · Institute of Chartered Accountants in Scotland, David O'Keeffe · Chartered Institute of Taxation (CIOT), Dr Emma Rawson · Association of Taxation Technicians (ATT), Jason Piper · The Association of Chartered Certified Accountants (ACCA), Mr Richard Jones · ICAEW (Institute of chartered accountants England and Wales) | View ↗ |
Who gave evidence
| Witness | Organisation | Sessions |
|---|---|---|
| Adam Harper · Director of Professional Standards and Policy | AAT (Association of Accounting Technicians) | 1 |
| Alice Jeffries · Tax Policy Manager | Confederation of British Industry (CBI) | 1 |
| Charlotte Barbour · Director of Taxation | Institute of Chartered Accountants in Scotland | 1 |
| Chris McDonald · Chief Executive Officer | Materials Processing Institute | 1 |
| Colin Hailey · Chair of Finance and Tax Advisory Committee | Bioindustry Association | 1 |
| David O'Keeffe · R&D specialist and member of Corporate Taxes Comm… | Chartered Institute of Taxation (CIOT) | 1 |
| Dr Emma Rawson · Technical Officer | Association of Taxation Technicians (ATT) | 1 |
| Jason Piper · Policy Lead, Business and Tax Law | The Association of Chartered Certified Accountants (ACCA) | 1 |
| Joe Marshall · CEO | National Centre for Universities and Business | 1 |
| Kitty Ussher · Chief Economist | Institute of Directors | 1 |
| Matthew Henty · Deputy Director, Enterprise and Property Tax | HM Treasury | 1 |
| Mr Nigel Holmes · Director of Tax | Catax | 1 |
| Mr Richard Jones · Senior Technical Manager, Tax Policy | ICAEW (Institute of chartered accountants England and Wales) | 1 |
| Mrs Jenny Tragner · Director and Head of Policy | ForrestBrown Limited | 1 |
| Neil Ross · Associate Director for Policy | techUK | 1 |
| Nicole Newbury · Director for Large Business Compliance | HMRC | 1 |
| Tessa Robins · Deputy Director, CT Innovation & Growth, Business… | HMRC | 1 |
| Victoria Atkins MP · Financial Secretary | HM Treasury | 1 |
Correspondence
| Date | Direction | Title |
|---|---|---|
| 13 Apr 2023 | To cttee | Letter from Victoria Atkins to Chair of the Finance Bill Sub-Committee: Governm… |
| 16 Dec 2022 | To cttee | Letter from Peter Downing, Deputy Director for Employment Status and Intermedia… |
| 1 Dec 2022 | To cttee | Letter from Thomas Brown, Senior Policy Adviser, Business, Assets and Internati… |
| 11 Nov 2022 | To cttee | Letter from Lord Leigh of Hurley, Chair of the Economic Affairs Finance Bill Su… |
Meetings & visits
| Date | Type | Detail | |
|---|---|---|---|
| 9 Jan 2023 | Formal meeting (private meeting) | Formal meeting (private meeting) · Room 4, Palace of Westminster |