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Finance Bill Debates

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases continues his coverage of the Finance Bill debates
The Finance Bill Committee resumed on Tuesday 10 June continuing its discussion of Clause 55 (Amount of tax chargeable: general). The Chief Secretary (Paul Boateng) commented:
'… some Members were incredulous that a modernised tax could incorporate the existing slab system for charging stamp duty. Since consultation for a modernised stamp duty was first announced in the Budget 2002 we have always made it clear that changes to the main rate structure should be outside the scope of the consultation. That was a deliberate decision in order to focus discussion on fundamental issues such as scope and administration. In addition we have held rates at a stable level...

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