Clive Lewis
Main Page: Clive Lewis (Labour - Norwich South)Department Debates - View all Clive Lewis's debates with the HM Treasury
(5 years, 9 months ago)
Public Bill CommitteesPeople will thank me for it—I am sure that is the case—but I exhort people to read that detail, which will give them an insight into a way forward.
The question that a review would fundamentally seek to ask is whether the section of the GAAR that I referred to but will not quote from is strong enough in providing HMRC tax officials with the basis for pursuing corporation tax avoidance. The review would also look at its relationship to the other sections of the guidance in meeting that aim.
A related matter is whether the hollowing out of HMRC has had an impact on its effectiveness in preventing avoidance and evasion, and we cannot ignore that. My constituency, as you are well aware, Ms Dorries, is home to a significant number of HMRC staff, and they have been impacted, as everywhere has, by the Government’s hollowing out of HMRC. This matter should be considered as part of the review proposed by our amendment. The effective resourcing of HMRC needs to be reviewed as well.