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Finance Bill Debates

 
Alan Dolton Editor of Tolley's Tax Cases continues our summaries of the Public Bill Committee debates on the Finance Bill
 
Resuming on Thursday 12 June the Committee began by discussing Schedule 38 (disclosure of tax avoidance schemes). The Financial Secretary confirmed that 'HMRC has said in its published response to a constructive consultation on this area that it will hold further discussions with interested parties over the coming months on how the current system of reporting scheme reference numbers by users might be improved and simplified. … HMRC is considering changing the rule to reporting the scheme reference numbers when the scheme is implemented.' (Col 652.) The Schedule was duly agreed. Clause 112 was agreed without debate.
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