Making Tax Digital for VAT (Economic Affairs Committee Report)

My Lords, it is a matter of great regret to me that, because Brexit is such a dominant issue in o...

My Lords, it is a pleasure to take part in this debate. It allows me to place on record my admira...

My Lords, it is very good that we have an opportunity today to debate the two excellent reports p...

My Lords, I gravely miss the noble Lord, Lord Bates, but I understand why someone might want to w...

My Lords, I must declare an interest: for a time in the late 1970s, I was standing counsel to the...

My Lords, what a brilliant debate. I almost hesitate to speak for fear of diluting what has reall...

I am most grateful to the noble Baroness, and very interested in what she says. As she may recall...

I think that the individual has made HMRC aware and happens to have an email trail, which makes t...

My Lords, I welcome the noble Lord, Lord Young. He has a somewhat challenging baptism in replying...

Of course, the noble Lord is quite right about the substantial cuts in the resources available to...

The answer is categorically yes. In fact, I was going to develop that argument briefly but I do n...

My Lords, I thank my noble friend Lord Forsyth for introducing this debate, and for agreeing to r...

On the subject of the scrutiny in Committee on the Finance Bill in the other place, I think I am ...

I am sure that if my noble friend and I had been on the Finance Bill at the time, we might have r...

The Minister is doing his best and because he referred to the Supreme Court, he will be aware tha...

With respect to the noble Baroness, the unanimous decision of the Supreme Court was that the tax ...

I apologise for interrupting my noble friend again, but there are two points here. The court proc...

My understanding is that the tax now due accrued over a period of time, and was payable in the ye...

Since most of the employers in these cases were local government, they would pay any bill that HM...

The safest thing I can do is repeat what I just said: HMRC will seek to collect the loan charge f...

I do not want to keep stressing the issue of suicides, but in the one case that I am personally a...

I was not aware. Of course, I understand the sensitivities of the issue and will raise the matter...

I am quite sure that the House will be very willing to extend considerable injury time to the Min...

At the risk of getting myself into further trouble, I said fairly early on in my remarks that I t...

My Lords, those last few remarks from my noble friend are extremely reassuring. My noble friend L...