Overseas Operations (Service Personnel and Veterans) Bill

Debate between David Davis and Bob Stewart

Wednesday 21st April 2021 Commons Chamber

[Mr Davis]

For people watching who will not remember Marine A, he is a marine who effectively executed a wounded prisoner and went to prison for it.

[Bob Stewart]

Murdered.

[Mr Davis]

Yes, murdered is the right word.

What would that lead to? It would lead to members of the British military being arraigned before a court that is traditionally used for arraigning tyrants and people we would view as monsters. What would that say about our nation’s moral compass? I shudder to think how people would use it. Of course, those who would use that impugning of our position would be our opponents, who themselves have no moral compass. They would be the first to use it against us. It would embolden our adversaries and be a bad day for Britain.

I say this to the Minister: I will support the Government today, even though I am unhappy with that exclusion, because they have made a major concession in areas on which I and the hon. Member for Barnsley Central (Dan Jarvis) pressed them. However, I will also say to the Minister that if the Lords send it back again and insist on the exclusion of war crimes, I will vote for it next time and I will encourage my many colleagues who are concerned about the Bill to vote that way, too. The Minister cannot invent time, but it will give him time to look at all the amendments and think through carefully what is really in the interests of our soldiers and our country. On that basis, I support it.

Overseas Operations (Service Personnel and Veterans) Bill

Debate between David Davis and Bob Stewart

Report stage & 3rd reading & 3rd reading: House of Commons & Report stage: House of Commons
Tuesday 3rd November 2020 Commons Chamber

[Mr David Davis]

It is a privilege to follow the gallant and hon. Gentleman, who is a co-signatory with me to amendments 1 to 10, which deal with the issue of torture. If this country stands for anything, it stands for the rule of law. That enhances our reputation abroad and increases our influence abroad. It is also important to the reputation and effectiveness of our armed forces, who are made safer and more effective because of it. The right hon. Member for North Durham (Mr Jones) spoke at length about the Bill not dealing with investigations, so in the interests of time I will move past that.

As the hon. Member for Barnsley Central (Dan Jarvis) said, the Judge Advocate General—the most senior judge in the Service Prosecuting Authority, the person who is the most knowledgeable about all these issues and who was in place for 16 years when these issues were being dealt with—says that this Bill does not address the issue. I will quote him again later on, because he is clearly not some left-wing, liberal lawyer or somebody who wants to undermine the armed forces; he is somebody who wants this country to succeed.

In the witness statements to the Bill Committee, the overriding view of the witnesses was that the principal failing was the failure to include war crimes, crimes against humanity and torture in schedule 1, which in their view contravenes the UK’s commitment to international law and invites the attention of the International Criminal Court.

[Bob Stewart (Beckenham) (Con)]

Article 3 of the Geneva conventions covers torture and crimes against humanity, and there is a convention on torture itself. When I was a member of the armed forces, we were subject to that as our highest priority. Indeed, I often used the Geneva conventions to justify my actions, and the Geneva conventions guide the armed forces. All those people who go on operations are guided by the Geneva conventions, I promise that.

[Mr Davis]

My hon. and gallant Friend is exactly right, and I want to see the reputation that comes from that preserved after this Bill becomes law.

I will briefly address the weaknesses of two parts of the Bill separately—this addresses directly my hon. Friend’s comments: first, the criminal prosecutions and then the civil cases.

Prosecutions against armed forces personnel are not brought by just any lawyer. They are brought by the Service Prosecuting Authority, which is part of the Ministry of Defence. As it stands, a prosecution can be brought only where there is sufficient evidence that the accused committed the offence and where it is in the public interest that the prosecution should be made. There is therefore already a high threshold for prosecution. As a result, since 2000, there have been 27 prosecutions. Given how many thousands of members of our armed forces have been in operations in difficult circumstances—in close quarters with the civilian population, fighting against an asymmetric enemy—that is an astonishingly low number. That is not a prosecution system that is out of control. That alone shows that the system is not slanted against soldiers.

Loan Charge 2019: Sir Amyas Morse Review

Debate between David Davis and Bob Stewart

Thursday 19th March 2020 Commons Chamber

[Mr Davis]

The right hon. Gentleman makes an extraordinarily powerful point in his own skilful way. I say this back to him: his group took that evidence before the added economic stress of the coronavirus. Many of the individuals affected will be contractors. They will be people who perhaps have no rights at the moment and certainly no way of finding the money to meet the demands on them. Even small sums of money will bring enormous pressure to bear on the individual. So he is right: this is not some vague and abstract tax issue. This is about people’s lives. That is why I was pleased when the Government launched the Amyas Morse review into the policy, and in December, he published a detailed report. I commend him for his heroic attempt to find a compromise, because that is really what he did. The facts and the conclusions are a little different, and that is because he was trying to find a compromise. However, when it comes to matters of natural justice, I am afraid that a compromise is nowhere near enough. Such a detailed review deserves detailed scrutiny, and I am going to spend a small amount of time looking at his central findings.

Sir Amyas recommended a December 2010 cut-off date for the loan charge. All loans before that date will be out of the loan charge scope. In a piece for The House magazine some time ago I referred to that as arbitrary, and Sir Amyas responded. He said:

“It is not an ‘arbitrary’ date. It is the date from which the Finance Act 2011 ensured that tax was charged on income paid through loan schemes.”

But that simply did not make sense, even in its own terms. The Finance Act was not law in December 2010; it was simply draft legislation. It was not passed for another eight months—until July 2011. HMRC does not, or certainly should not, take its instruction from draft legislation. It certainly should not take it from press releases, which was what actually went out on that day. It takes its instruction from settled law—and the words “settled law” matter.

Sir Amyas went on to argue in his piece that, once the 2011 Act was passed,

“tax should have been understood as being due from that point.”

But even in 2011 the law was far from clear after the Government suffered a series of defeats in the courts.

[Bob Stewart (Beckenham) (Con)]

My constituents just do not have any extra money—they have used it all up each year. After 2010, they were continually told by financial experts and the companies they were contracted to, “All is well—carry on.” Suddenly in 2017, they faced a massive bill, and they just cannot cope.

[Mr Davis]

I am talking about how we got to that position. I will come on to talk about the financial status of these people, but my hon. Friend is right: these are not rich people.

HMRC, which has claimed that this is clear law, lost the Dextra Accessories Ltd and Sempra Metals Ltd cases in 2002 and 2008 respectively, when the courts specifically rejected the idea that the loans could be subject to income tax. HMRC then lost a case in 2012 and again in 2014, demonstrating that the 2011 legislation had not clarified the law to the satisfaction of the courts. That is a key point—it was not a question of it not being to our satisfaction or our constituents’ satisfaction, but it was not to the satisfaction of the courts. The fact that HMRC lost twice and then won twice tells us that even experienced, highly informed judges spending a great deal of time studying these cases found it a difficult issue to resolve.