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Finance Bill Debates

Alan Dolton Editor of Tolley's Tax Cases concludes our coverage of the Report Stage and Third Reading debates on the Finance Bill
The House of Commons continued its discussion of the Finance Bill on Tuesday 26 June. Julia Goldsworthy (Liberal Democrat Falmouth & Camborne) proposed the deletion of Clause 4 (IHT rates for 2010/11). Theresa Villiers (Conservative Chipping Barnet) commented:
'Given the Liberal Democrats' commitment to increasing thresholds for IHT it is bizarre to table an amendment that would delete a clause that increases those thresholds which is what amendment No 38 would do. Then again the Liberal Democrats are not always known for their consistency.' (Col 187.)
The Chief Secretary to the Treasury (Stephen Timms) observed:

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