Taxation: Avoidance and Evasion

Baroness Knight of Collingtree Excerpts

Tuesday 26th January 2016 Lords Chamber

[Lord Ashton of Hyde]

The noble Lord puts his finger on an interesting question. At the moment, as I said, it is a corporation tax based on taxable profits. It has never been done on turnover but what we are doing is making sure that taxable profit rests in the country where the economic activity takes place. That is why we introduced the diverted profits tax. However, I note that the Treasury Select Committee has agreed terms of reference to look at the corporate tax base.

[Baroness Knight of Collingtree (Con)]

My Lords, can my noble friend tell the House whether the problem remains of having foreign people who have never learned how to speak the language looking after sick people? There was quite a lot of publicity about it. Are patients always able to talk to a nurse who understands the language?

[Lord Ashton of Hyde]

My Lords, it is obviously good that people who deal with the public speak fluent English. That is why we are introducing such a provision in the Immigration Bill.