"My Lords, the Minister uses a European example: most countries abroad seem to have a holiday tax, so it must be a good idea here. I know this Government love most things EU-related, but many EU countries have a lower rate of VAT on hospitality, for a very good reason—because …..." Lord Mackinlay of Richborough - View Speech
"My Lords, I had not anticipated to be on my feet quite so quickly. I have been watching proceedings for the period that I have not been in the Chamber this afternoon, and there seems to have been a lot of—I would not quite call it hysteria—grave concern about financing. …..." Lord Mackinlay of Richborough - View Speech
"My Lords, I have long been concerned about the internet of things, especially the internet of things that we tend to buy on eBay or Temu or one of those predominantly Chinese importation agents. How can we be sure that there are not data flows going on, particularly with the …..." Lord Mackinlay of Richborough - View Speech
"My Lords, I have only put forward one amendment to this entire Bill, Amendment 70. I spoke at great length in Committee and highlighted then, as I will highlight now, that I am a chartered accountant and chartered tax adviser, and have conducted probate work over many years.
"Facilitating means merely that any financial institution registered with the FCA in this country would have to use the IHT423 procedure—it could not say no. At the moment, we have a framework that is purely discretionary. In my professional life every single institution has always said yes, but obviously there …..." Lord Mackinlay of Richborough - View Speech
"I listened carefully to what the Minister had to say; I thought he was on a good track for a while but he finished rather poorly.
I am grateful for the very sensible words from my noble friend Lady Neville-Rolfe, who understood the situation completely and absolutely, and for the …..." Lord Mackinlay of Richborough - View Speech
"My Lords, as noble Lords have noticed, this is a very skinny list of amendments; it is a group of one. I will put on record my registered interests: I am a chartered accountant and a chartered tax adviser, and, back in the day, I did the appropriate examinations that …..." Lord Mackinlay of Richborough - View Speech
"My Lords, I pay tribute to the Minister for so adroitly finding her way through the document, but are we not rather discussing it in a vacuum? She said clearly that she did not want to stray into issues relating to the EU reset, but is it not the fact …..." Lord Mackinlay of Richborough - View Speech