Finance Bill Debates

Alan Dolton

Alan Dolton Editor of Tolley's Tax Cases concludes our coverage of the Public Bill Committee debates on the Finance Bill

Resuming on Thursday 7 June the Committee began by considering Clause 97 (VAT: joint and several liability). This saw two Conservative amendments. David Gauke (Conservative South-West Hertfordshire) led for the Opposition in his first contribution since being promoted to the Conservative Front Bench:

'To implement the reverse charge it has been necessary to obtain an EU derogation from the Sixth VAT Directive. Progress towards that derogation has been somewhat uncertain and I use the word 'uncertain' to mean that progress has been somewhat slow and that it has been difficult for Members to evaluate that progress. That is not because of a lack of Government...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Alan Dolton Editor of Tolley's Tax Cases concludes our coverage of the Public Bill Committee debates on the Finance Bill

'To implement the reverse charge it has been necessary to obtain an EU derogation from the Sixth VAT Directive. Progress towards that derogation has been somewhat uncertain and I use the word 'uncertain' to mean that progress has been somewhat slow and that it has been difficult for Members to evaluate that progress. That is not because of a lack of Government...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: