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Finance Bill Debates

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...

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