Information between 26th June 2023 - 7th November 2024
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Calendar |
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Wednesday 17th January 2024 3 p.m. Lord Morse (Crossbench - Life peer) Oral questions - Main Chamber Subject: Plans for future changes to BBC funding, given the licence fee freeze over the last two years and proposed changes from April 2024 View calendar |
Division Votes |
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22 Apr 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context Lord Morse voted No and against the House One of 11 Crossbench No votes vs 38 Crossbench Aye votes Tally: Ayes - 240 Noes - 211 |
16 Apr 2024 - Safety of Rwanda (Asylum and Immigration) Bill - View Vote Context Lord Morse voted No and against the House One of 11 Crossbench No votes vs 51 Crossbench Aye votes Tally: Ayes - 258 Noes - 233 |
26 Jun 2023 - Northern Ireland Troubles (Legacy and Reconciliation) Bill - View Vote Context Lord Morse voted No and against the House One of 8 Crossbench No votes vs 23 Crossbench Aye votes Tally: Ayes - 197 Noes - 185 |
26 Jun 2023 - Northern Ireland Troubles (Legacy and Reconciliation) Bill - View Vote Context Lord Morse voted No and in line with the House One of 7 Crossbench No votes vs 19 Crossbench Aye votes Tally: Ayes - 181 Noes - 197 |
26 Jun 2023 - Northern Ireland Troubles (Legacy and Reconciliation) Bill - View Vote Context Lord Morse voted No and against the House One of 6 Crossbench No votes vs 31 Crossbench Aye votes Tally: Ayes - 203 Noes - 179 |
26 Jun 2023 - Northern Ireland Troubles (Legacy and Reconciliation) Bill - View Vote Context Lord Morse voted No and in line with the House One of 8 Crossbench No votes vs 17 Crossbench Aye votes Tally: Ayes - 183 Noes - 191 |
11 Jul 2023 - Levelling-up and Regeneration Bill - View Vote Context Lord Morse voted Aye and in line with the House One of 28 Crossbench Aye votes vs 20 Crossbench No votes Tally: Ayes - 212 Noes - 208 |
18 Oct 2023 - Economic Crime and Corporate Transparency Bill - View Vote Context Lord Morse voted Aye and in line with the House One of 45 Crossbench Aye votes vs 5 Crossbench No votes Tally: Ayes - 245 Noes - 209 |
18 Oct 2023 - Economic Crime and Corporate Transparency Bill - View Vote Context Lord Morse voted Aye and in line with the House One of 49 Crossbench Aye votes vs 6 Crossbench No votes Tally: Ayes - 245 Noes - 204 |
Speeches |
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Lord Morse speeches from: King’s Speech (4th Day)
Lord Morse contributed 1 speech (687 words) Monday 22nd July 2024 - Lords Chamber Department for Science, Innovation & Technology |
Lord Morse speeches from: BBC: Funding
Lord Morse contributed 2 speeches (142 words) Wednesday 17th January 2024 - Lords Chamber Department for Digital, Culture, Media & Sport |
Lord Morse speeches from: Windrush Generation
Lord Morse contributed 1 speech (106 words) Tuesday 28th November 2023 - Lords Chamber Home Office |
Lord Morse speeches from: Restoration and Renewal: Annual Progress Report
Lord Morse contributed 2 speeches (952 words) Wednesday 18th October 2023 - Grand Committee |
Lord Morse speeches from: Food: Two-For-One Offers
Lord Morse contributed 1 speech (56 words) Wednesday 19th July 2023 - Lords Chamber Department of Health and Social Care |
Parliamentary Debates |
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King’s Speech (4th Day)
161 speeches (62,658 words) Monday 22nd July 2024 - Lords Chamber Department for Science, Innovation & Technology Mentions: 1: Viscount Chandos (Lab - Life peer) Morse, struck a note of caution, with which I agree, about the difficulty of balancing the obligations - Link to Speech 2: Baroness Kramer (LD - Life peer) the same issue, as did others, on the significance of the creative industries, and the noble Lords, Lord - Link to Speech 3: Lord Livermore (Lab - Life peer) support for the pensions Bill launched by the Chancellor, which was also discussed by the noble Lord, Lord - Link to Speech |
Oral Answers to Questions
152 speeches (9,475 words) Tuesday 6th February 2024 - Commons Chamber HM Treasury Mentions: 1: Nigel Huddleston (Con - Mid Worcestershire) We had an independent review in 2019 under Lord Morse. - Link to Speech |
Built Environment Committee
3 speeches (217 words) Wednesday 24th January 2024 - Lords Chamber Mentions: 1: None as proposed by the Committee of Selection, with effect from Wednesday 31 January, Lord McLoughlin, Lord - Link to Speech 2: None Morse, Lord Redesdale and Lord Young of Old Windsor be appointed members of the Select Committee, in - Link to Speech |
Loan Charge
119 speeches (23,916 words) Thursday 18th January 2024 - Commons Chamber HM Treasury Mentions: 1: Nigel Huddleston (Con - Mid Worcestershire) 2019, the Government asked the former Comptroller and Auditor General of the National Audit Office, Lord - Link to Speech 2: Nigel Huddleston (Con - Mid Worcestershire) I do not think anybody has impugned the integrity of Lord Morse today, but that review was thorough and - Link to Speech |
BBC: Funding
25 speeches (1,630 words) Wednesday 17th January 2024 - Lords Chamber Department for Digital, Culture, Media & Sport Mentions: 1: Baroness Bonham-Carter of Yarnbury (LD - Life peer) As the noble Lord, Lord Morse, said, does not the Government’s announcement on 7 December, which would - Link to Speech 2: Lord Parkinson of Whitley Bay (Con - Life peer) That is fitting for a Question begun by the noble Lord, Lord Morse. - Link to Speech |
Restoration and Renewal: Annual Progress Report
25 speeches (9,283 words) Wednesday 18th October 2023 - Grand Committee Mentions: 1: Lord Gardiner of Kimble (Non-affiliated - Life peer) Collins of Highbury, Lord Sherbourne of Didsbury, and the programme board vice-chair, the noble Lord, Lord - Link to Speech 2: Lord Sherbourne of Didsbury (Con - Life peer) Morse, who has his beady eye, as befits any former Comptroller and Auditor-General; and a tremendous - Link to Speech 3: Lord Collins of Highbury (Lab - Life peer) The noble Lord, Lord Morse, is absolutely right: we are evaluating that at every stage of the process - Link to Speech 4: Lord Gardiner of Kimble (Non-affiliated - Life peer) Morse, in particular that I think we would all agree that we must keep a focus on value for money. - Link to Speech |
Oral Answers to Questions
164 speeches (9,695 words) Monday 10th July 2023 - Commons Chamber Ministry of Housing, Communities and Local Government Mentions: 1: Michael Gove (CON - Surrey Heath) I have been delighted to confirm that Lord Morse will be the new chair of the Office for Local Government - Link to Speech |
Select Committee Documents |
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Tuesday 5th November 2024
Minutes and decisions - 1 May 2024 - 4th Meeting - Minutes House of Lords Commission Committee Found: Kinnoull • Baroness McIntosh of Hudnall • Lord McLoughlin • Charlotte Moar (external member) • Lord |
Tuesday 5th November 2024
Minutes and decisions - 30 October 2024 - 1st Meeting - Decisions House of Lords Commission Committee Found: Kinnoull • Baroness McIntosh of Hudnall • Lord McLoughlin • Charlotte Moar (external member) • Lord |
Tuesday 5th November 2024
Minutes and decisions - Minutes - 1st Meeting - 11 September 2024 Finance Committee (Lords) Found: Finance Committee Minutes Wednesday 11 September 2024 at 15.45pm in Committee Room 3A Present: Lord |
Tuesday 29th October 2024
Agendas and papers - Special Inquiry Committee proposals 2025 Liaison Committee (Lords) Found: from Baroness Kidron 12 Proposal 6: Letter from Lord Kirkhope of Harrogate 15 Proposal 7: Letter from Lord |
Tuesday 8th October 2024
Report - R&R Annual Progress Report 2024 Restoration and Renewal Client Board Committee Found: 5/5 Baroness McIntosh of Hudnall 5/5 Lord McLoughlin (from January 2024) 1/2 Penny Mordaunt MP 5/5 Lord |
Tuesday 8th October 2024
Report - Restoration and Renewal: Annual Progress Report 2024 Restoration and Renewal Programme Board Committee Found: 5/5 Baroness McIntosh of Hudnall 5/5 Lord McLoughlin (from January 2024) 1/2 Penny Mordaunt MP 5/5 Lord |
Tuesday 17th September 2024
Minutes and decisions - Minutes - 5th Meeting - 12 March 2024 Finance Committee (Lords) Found: Finance Committee Minutes Tuesday 12 March 2024 at 12.30 pm in Committee Room 3A Present: Lord |
Wednesday 29th May 2024
Formal Minutes - Formal Minutes for Session 2023-24 November 2023 to May 2024 Housing, Communities and Local Government Committee Found: Resignation as Chair of the Office for Local Government Correspondence to Lord Morse KCB, dated 29 |
Wednesday 29th May 2024
Report - Quarterly Report January -March 2024 Restoration and Renewal Programme Board Committee Found: Rt Hon Nigel Evans MP (Chair) • Lord Vaux of Harrowden (from February 2024) (Deputy Chair) • Lord |
Wednesday 29th May 2024
Minutes and decisions - Monday 5 February 2024 - Minutes Restoration and Renewal Client Board Committee Found: were received from Nickie Aiken MP , Sir Charles Walker MP , Lord McLoughlin , Baroness Scott and Lord |
Tuesday 21st May 2024
Correspondence - Letter from Jim Harra, HMRC, following oral evidence on 'The work of HMRC', dated 15 May 2024 Treasury Committee Found: Lord Morse was aware of our intention to do this and the extent of our powers , before the conclusion |
Tuesday 14th May 2024
Correspondence - Letter from the Chair to the Chair of the Liaison Committee dated 14 May 2024 concerning pre-appointment scrutiny for the role of Chair of Oflog Housing, Communities and Local Government Committee Found: investigated as part of our on -going inquiry into Oflog .1 This position was held on an interim basis by Lord |
Wednesday 8th May 2024
Minutes and decisions - 1 May 2024 - 4th Meeting - Decisions House of Lords Commission Committee Found: Kinnoull • Baroness McIntosh of Hudnall • Lord McLoughlin • Charlotte Moar (external member) • Lord |
Wednesday 1st May 2024
Oral Evidence - 2024-05-01 15:40:00+01:00 Parliamentary Works Grant Main Estimate 2024/25 - Parliamentary Works Estimates Commission Committee Found: benchmarking work was shared with the Sub- Committee of the Programme Board, which was then chaired by Lord |
Wednesday 1st May 2024
Minutes and decisions - 13 March 2024 - 3rd Meeting - Minutes House of Lords Commission Committee Found: Kinnoull • Baroness McIntosh of Hudnall • Lord McLoughlin • Charlotte Moar (external member) • Lord |
Tuesday 30th April 2024
Correspondence - Letter from the Chair to Lord Morse KCB, dated 29 April 2024, concerning his resignation as Chair of the Office for Local Government Housing, Communities and Local Government Committee Found: Letter from the Chair to Lord Morse KCB, dated 29 April 2024, concerning his resignation as Chair of |
Monday 22nd April 2024
Oral Evidence - 2024-04-22 16:00:00+01:00 The Office for Local Government - Housing, Communities and Local Government Committee Found: In the light of Lord Morse, sadly, having to step down, we think it is very important that there is |
Tuesday 16th April 2024
Correspondence - Letter from the Chair to Mary Robinson MP dated 15 April 2024 concerning her Private Member's Bill on Whistleblowing Housing, Communities and Local Government Committee Found: and Communities Committee including, mo st recently , during a Committee oral evidence session with Lord |
Monday 15th April 2024
Oral Evidence - 2024-04-15 16:00:00+01:00 The Office for Local Government - Housing, Communities and Local Government Committee Found: I looked at the transcript of your session with Lord Morse, and he said it is really important that |
Thursday 21st March 2024
Minutes and decisions - 13 March 2024 - 3rd Meeting - Decisions House of Lords Commission Committee Found: Kimble (Deputy Chair) • Earl of Kinnoull • Baroness McIntosh of Hudnall • Lord McLoughlin • Lord |
Tuesday 19th March 2024
Minutes and decisions - Minutes - 4th Meeting - 21 February 2024 Finance Committee (Lords) Found: Finance Committee Minutes Wednes day 21 February 2024 at 3.45pm in Committee Room 3A Present: Lord |
Tuesday 19th March 2024
Report - Restoration and Renewal Client Board: Strategic Case House of Commons Commission Committee Found: (Crossbench) Baroness McIntosh of Hudnall (Labour) Rt Hon Lord McLoughlin (Conservative) Lord |
Tuesday 19th March 2024
Report - Restoration and Renewal Client Board: Strategic Case Restoration and Renewal Client Board Committee Found: (Crossbench) Baroness McIntosh of Hudnall (Labour) Rt Hon Lord McLoughlin (Conservative) Lord |
Tuesday 19th March 2024
Report - 1st Report - Restoration and Renewal Client Board: Strategic Case (published jointly with the House of Commons Commission) House of Lords Commission Committee Found: (Crossbench) Baroness McIntosh of Hudnall (Labour) Rt Hon Lord McLoughlin (Conservative) Lord |
Tuesday 19th March 2024
Correspondence - Letter from Jim Harra, HM Revenue & Customs, to the Chair relating to Disguised Remuneration Tax Avoidance Schemes and the Loan Charge, dated 11 March 2024 Treasury Committee Found: However, Lord Morse said “ HMRC should continue being able to settle and investigate cases prior to |
Wednesday 13th March 2024
Minutes and decisions - Minutes - Meeting - 23 January 2023 Restoration and Renewal Programme Board Committee Found: 16:00 Attendees Programme Board Officials Nigel Evans MP Dr Patsy Richards (Client Team) Lord |
Wednesday 13th March 2024
Minutes and decisions - 18 December 2024 - 2nd Meeting - Minutes House of Lords Commission Committee Found: supplementary estimate had been endorsed by the finance sub - committee of the Programme Board, chaired by Lord |
Wednesday 13th March 2024
Correspondence - Letter from the Chief Executive of the Office for Local Government to the Chair regarding the Committee’s inquiry into the Office for Local Government, dated 01 March 2024 Housing, Communities and Local Government Committee Found: 1 March 2024 Dear Clive, Thank you for inviting Lord Morse and me to give evidence |
Friday 1st March 2024
Report - Quarterly Report October - December 2023 Restoration and Renewal Programme Board Committee Found: Agendas Minutes R&R Programme Board Agendas Minutes R&R Hub6• Rt Hon Nigel Evans MP (Chair) • Lord |
Monday 26th February 2024
Minutes and decisions - Minutes - 3rdMeeting - 16 January 2024 Finance Committee (Lords) Found: Lord Morse (incoming Chair) , Fehintola Akinlose (Finance and Procurement Director) , Andy Helliwell |
Friday 23rd February 2024
Written Evidence - South East Councils OLG0008 - The Office for Local Government The Office for Local Government - Housing, Communities and Local Government Committee Found: Rowley-insists-Oflog-will-not-take-over-audit/230598 6 https://www.lgcplus.com/politics/governance-and-structure/lord-morse-oflog-can-support-further |
Friday 23rd February 2024
Written Evidence - Birkbeck College OLG0007 - The Office for Local Government The Office for Local Government - Housing, Communities and Local Government Committee Found: government/speeches/local-government-association-annual-conference-2023-secretary-of-states- speech 3 See Lord |
Friday 23rd February 2024
Written Evidence - National Association of Local Councils OLG0010 - The Office for Local Government The Office for Local Government - Housing, Communities and Local Government Committee Found: In addition, Cllr Stevens has also met directly with OFLOG’s chair, Lord Morse, to brief him directly |
Friday 23rd February 2024
Written Evidence - Department for Levelling Up, Housing and Communties OLG0013 - The Office for Local Government The Office for Local Government - Housing, Communities and Local Government Committee Found: We also refer members of the Committee to the letter from Minister Hoare and Lord Morse on 19 December |
Monday 19th February 2024
Oral Evidence - 2024-02-19 16:00:00+00:00 The Office for Local Government - Housing, Communities and Local Government Committee Found: Lord Morse: That is right. |
Monday 19th February 2024
Oral Evidence - 2024-02-19 16:00:00+00:00 The Office for Local Government - Housing, Communities and Local Government Committee Found: Lord Morse: That is right. |
Monday 19th February 2024
Formal Minutes - Finance Committee Formal Minutes 2022–23 Finance Committee (Commons) Found: Financial Review (Morse Report) Lord Morse briefed the Committee. |
Friday 9th February 2024
Minutes and decisions - Tuesday 14 November 2023 - Minutes Restoration and Renewal Client Board Committee Found: Client Board Programme Board (in attendance) Simon Burton Nigel Evans MP Marianne Cwynarski Lord |
Friday 9th February 2024
Minutes and decisions - Monday 17 July 2023 - Minutes Restoration and Renewal Client Board Committee Found: Client Board Programme Board (in attendance) Nickie Aiken MP Nigel Evans MP Sir John Benger Lord |
Wednesday 7th February 2024
Minutes and decisions - Minutes - Meeting - 21 November 2023 Restoration and Renewal Programme Board Committee Found: 16:00 Attendees Programme Board Officials Nigel Evans MP Dr Patsy Richards (Client Team) Lord |
Wednesday 7th February 2024
Minutes and decisions - Minutes - Meeting - 12 December 2023 Restoration and Renewal Programme Board Committee Found: 16:00 Attendees Programme Board Officials Nigel Evans MP Dr Patsy Richards (Client Team) Lord |
Wednesday 24th January 2024
Oral Evidence - HM Treasury, HM Treasury, HM Treasury, and HM Treasury The work of the Treasury - Treasury Committee Found: something like 50,000 people who are subject to the loan charge subsequent to the recommendations that Lord |
Wednesday 17th January 2024
Correspondence - Letter from Minister for Local Government to Chair relating to the Office for Local Government, dated 19 December 2023. Housing, Communities and Local Government Committee Found: The document is a letter written by Simon Hoare MP and Lord Morse, Chair of the Office for Local Government |
Friday 1st December 2023
Report - Second Report - Council Tax Collection Housing, Communities and Local Government Committee Found: Lord Morse, former Comptroller and Auditor General of the National Audit Office, was appointed interim |
Wednesday 29th November 2023
Minutes and decisions - Minutes - Meeting - 24 October 2023 Restoration and Renewal Programme Board Committee Found: Room, Palace of Westminster Meeting time 13:00-16:00 Attendees Programme Board Officials Lord |
Thursday 9th November 2023
Minutes and decisions - Minutes - Meeting - 12 September 2023 Restoration and Renewal Programme Board Committee Found: Apologies were received from Lord Sherbourne of Didsbury , Sir Geoffrey Clifton -Brown MP and Lord |
Monday 6th November 2023
Report - Quarterly Report July - September 2023 Restoration and Renewal Programme Board Committee Found: Agendas Minutes R&R Programme Board Agendas Minutes R&R Hub7• Rt Hon Nigel Evans MP (Chair) • Lord |
Monday 6th November 2023
Minutes and decisions - Minutes - 13th Meeting - 4 July 2023 Finance Committee (Lords) Found: Stoneham of Droxford Lord Tomlinson together with the Hou se of Commons Finance Committee and Lord |
Monday 9th October 2023
Minutes and decisions - Joint Audit Committee meeting - Minutes - 5 July 2022 Audit and Risk Assurance Committee (Lords) Found: independent review into financial management that has been taking place in the House of Commons and led by Lord |
Tuesday 3rd October 2023
Minutes and decisions - Monday 22 May 2023 - Minutes Restoration and Renewal Client Board Committee Found: Attendees Client Board Programme Board (in attendance) Sir John Benger Nigel Evans MP Deidre Brock MP Lord |
Monday 25th September 2023
Minutes and decisions - Minutes - Meeting - 20 June 2023 Restoration and Renewal Programme Board Committee Found: Authority) Steve Hails Mike Everett (Commons) Sir Jonathan Stephens Tom Goldsmith (Commons) Lord |
Wednesday 19th July 2023
Report - Quarterly Report April - June 2023 Restoration and Renewal Programme Board Committee Found: Agendas Minutes R&R Programme Board Agendas Minutes R&R Hub5• Rt Hon Nigel Evans MP (Chair) • Lord |
Wednesday 19th July 2023
Report - Restoration and Renewal Annual Progress Report 2023 Restoration and Renewal Programme Board Committee Found: ] R&R Programme Board webpageR&R Programme Board Membership • Rt Hon Nigel Evans MP, (Chair) • Lord |
Wednesday 19th July 2023
Report - Restoration and Renewal Annual Progress Report 2023 Restoration and Renewal Client Board Committee Found: ] R&R Programme Board webpageR&R Programme Board Membership • Rt Hon Nigel Evans MP, (Chair) • Lord |
Tuesday 18th July 2023
Correspondence - Letter from the Secretary of State to all MPs dated 4 July 2023 concerning the Office for Local Government and Best Value Guidance Housing, Communities and Local Government Committee Found: Minister Lee Rowley, Lord Morse, Josh Goodman – Oflog’s new interim chief executive – as well DLUHC |
Written Answers |
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Tax Avoidance
Asked by: Daisy Cooper (Liberal Democrat - St Albans) Thursday 28th March 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 March 2024 to Question 19192 on Tax Avoidance, whether it is his Department's policy to cease recovery of any liabilities incurred before December 2010 in cases where a taxpayer has not received an update for a period of 12 months or more from the initial date of an open enquiry or assessment. Answered by Nigel Huddleston In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.
Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal, HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis and it is its policy to collect tax where it has the ability to do so.
As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months.
When HMRC opens an enquiry, the information sheet provided includes information about a taxpayer’s right to apply to the First Tier Tribunal for the enquiry to be closed. One of the grounds for making such an application is where there has been an excessive delay during which a taxpayer has not received any communication from HMRC. |
Tax Avoidance
Asked by: Daisy Cooper (Liberal Democrat - St Albans) Thursday 21st March 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 March 2024 to Question 17136 on Tax Avoidance, whether it is HMRC’s policy to seek to recover tax due for liabilities incurred before December 2010, where a taxpayer has not received correspondence relating to an open compliance check for longer than 12 months. Answered by Nigel Huddleston In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation. However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis. HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of disguised remuneration (DR) loans, in accordance with their published DR settlement terms and HMRC’s Litigation and Settlement Strategy
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Tax Avoidance
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim) Tuesday 12th March 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, how many section 684 notices were issued by HMRC in each of the last five years. Answered by Nigel Huddleston In the context of Disguised Remuneration (DR), HM Revenue and Customs (HMRC) has in some circumstances used the power provided under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Discretion) to collect the tax owed; and since 2022, HMRC has issued around 2,700 decisions using the Discretion. In his independent review, Lord Morse recommended that the Loan Charge should no longer apply to loans made before 9 December 2010. However, Lord Morse said “HMRC should continue being able to settle and investigate cases prior to this point under their normal powers where they have appropriate grounds, and a legal basis, to do so”. In line with this recommendation, HMRC is still seeking to recover the tax due where it had taken the necessary steps in the past to ensure there is an open tax enquiry or assessment which gives it the legal basis to do so. In May 2022, the Court of Appeal said that HMRC could consider using the Discretion to collect tax directly from the individual who received income through a DR scheme. |
Tax Avoidance
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim) Tuesday 12th March 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, how many notices under section 684 of the Income Tax Act 2007 have been issued to individuals with Loan Charge liabilities incurred before December 2010. Answered by Nigel Huddleston In the context of Disguised Remuneration (DR), HM Revenue and Customs (HMRC) has in some circumstances used the power provided under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Discretion) to collect the tax owed; and since 2022, HMRC has issued around 2,700 decisions using the Discretion. In his independent review, Lord Morse recommended that the Loan Charge should no longer apply to loans made before 9 December 2010. However, Lord Morse said “HMRC should continue being able to settle and investigate cases prior to this point under their normal powers where they have appropriate grounds, and a legal basis, to do so”. In line with this recommendation, HMRC is still seeking to recover the tax due where it had taken the necessary steps in the past to ensure there is an open tax enquiry or assessment which gives it the legal basis to do so. In May 2022, the Court of Appeal said that HMRC could consider using the Discretion to collect tax directly from the individual who received income through a DR scheme. |
Tax Avoidance: Bankruptcy
Asked by: Drew Hendry (Scottish National Party - Inverness, Nairn, Badenoch and Strathspey) Monday 26th February 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, whether he has made an assessment of the compatibility of the issuing of section 684 notices by HMRC with the recommendations of the independent loan charge review led by Sir Amyas Morse. Answered by Nigel Huddleston The Loan Charge is targeted at contrived tax avoidance schemes that sought to avoid Income Tax and National Insurance contributions by paying users their income in the form of loans.
In his independent review, Lord Morse recommended that the Loan Charge no longer apply to loans made before 9 December 2010. However, Lord Morse said “HMRC should continue being able to settle and investigate cases prior to this point under their normal powers where they have appropriate grounds, and a legal basis, to do so”. The government accepted this recommendation. In line with this recommendation, HMRC is still seeking to recover the tax due where it had taken the necessary steps in the past to give it the legal basis to do so.
In May 2022, the Court of Appeal said that HMRC could consider using certain provisions in the PAYE system (referred to as ‘section 684(7A)(b)’) to collect tax directly from the individual who received income through a DR scheme. HMRC using these provisions where appropriate is in line with Lord Morse’s recommendation. |
Tax Avoidance
Asked by: Ranil Jayawardena (Conservative - North East Hampshire) Thursday 8th February 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, if he will have discussions with HMRC on ending actions on the loan charge. Answered by Nigel Huddleston The Loan Charge was introduced to ensure that people who had not had tax deducted from their incomes paid their fair share.
The Government has already had an independent review. In 2019 Lord Morse led an independent review of the Loan Charge and its implementation. Lord Morse had full discretion over how the review was run, whom he consulted, and the recommendations made. The Government accepted 19 of his 20 recommendations, which benefited more than 30,000 people, including around 9,500 who were removed from the scope of the Loan Charge entirely.
As well as recommending changes to the policy, Lord Morse was clear that the Loan Charge was necessary, in the public interest and should remain in force.
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Tax Avoidance
Asked by: Ranil Jayawardena (Conservative - North East Hampshire) Thursday 8th February 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, if he will commission an independent review into the loan charge. Answered by Nigel Huddleston The Loan Charge was introduced to ensure that people who had not had tax deducted from their incomes paid their fair share.
The Government has already had an independent review. In 2019 Lord Morse led an independent review of the Loan Charge and its implementation. Lord Morse had full discretion over how the review was run, whom he consulted, and the recommendations made. The Government accepted 19 of his 20 recommendations, which benefited more than 30,000 people, including around 9,500 who were removed from the scope of the Loan Charge entirely.
As well as recommending changes to the policy, Lord Morse was clear that the Loan Charge was necessary, in the public interest and should remain in force.
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Tax Avoidance
Asked by: Munira Wilson (Liberal Democrat - Twickenham) Friday 15th December 2023 Question to the HM Treasury: To ask the Chancellor of the Exchequer, with reference to update to the List of named tax avoidance schemes, promoters, enables and suppliers of 1 December 2023, what recent assessment he has made of the potential impact of changes to the loan charge that came into effect on 5 April 2019 on the financial wellbeing of freelancers. Answered by Nigel Huddleston The Loan Charge was independently reviewed by Lord Morse, who considered the impacts of the policy on individuals. The Government accepted 19 of his 20 recommendations. These changes, such as removing loans made before 9 December 2010 from the scope of the Loan Charge, reduced the impact of the policy and removed aspects which were of wider concern.HMRC puts support for those affected at the core of its work to collect the Loan Charge and bring cases to settlement. HMRC can agree an affordable and sustainable instalment plan based on taxpayers’ specific circumstances and for as long as they need. HMRC can also refer taxpayers for free debt advice that is independent from HMRC.
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Office for Local Government
Asked by: Alexander Stafford (Conservative - Rother Valley) Monday 16th October 2023 Question to the Ministry of Housing, Communities and Local Government: To ask the Secretary of State for Levelling Up, Housing and Communities, what steps he is taking to ensure the independence of the Office of Local Government. Answered by Lee Rowley It is intended that Oflog has a degree of separation from government to support its objectives, and we will continue to facilitate that set up in the months ahead. The Secretary of State has already appointed an independent chair, Lord (Amyas) Morse. Lord Morse has, and will continue to, provide independent advice, support, and challenge to Oflog's strategic vision, functions, and delivery priorities. Oflog's governance structures and processes will be communicated transparently, and the department will adopt mechanisms and governance arrangements to facilitate Oflog's work.
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Tax Avoidance
Asked by: Matthew Offord (Conservative - Hendon) Wednesday 13th September 2023 Question to the HM Treasury: To ask the Chancellor of the Exchequer, how many people HM Revenue and Customs was seeking loan charge payments from in relation to the tax years before April 2010, as of 8 September 2023. Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation. However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis. HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of disguised remuneration (DR) loans, in accordance with their published DR settlement terms and HMRC’s Litigation and Settlement Strategy. |
Department Publications - Transparency |
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Tuesday 26th March 2024
HM Treasury Source Page: Whole of Government Accounts, 2021-22 Document: Whole of Government Accounts 2021-22 (web) (PDF) Found: help them use data to improve performance. 1.67 DLUHC Ministers appointed an independent Chair, Lord |