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Speech in Commons Chamber - Tue 28 Jun 2016
Finance Bill

"I think I have heard the Minister say that there will not be a multilateral agreement that includes the United States. So is it the Government’s position that we do not want to act unilaterally for the UK, but we will act unilaterally within the EU—even if we are not …..."
David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Finance Bill

Speech in Commons Chamber - Tue 28 Jun 2016
Finance Bill

"I suppose it depends which multinationals are in which segment of competition, but is the Minister saying that as long as, say, two or three other countries were to do this, the UK would join in?..."
David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Finance Bill

Speech in Commons Chamber - Tue 28 Jun 2016
Finance Bill

"The hon. Gentleman is right that somebody has to go first. I have one thought for him, and I would be interested in his view. His country relies quite heavily on the oil industry. Is he absolutely certain that it is right to impose something on Shell or BP that …..."
David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Finance Bill

Speech in Commons Chamber - Mon 21 Mar 2016
Budget Resolutions and Economic Situation

"I want to speak about two issues: the northern powerhouse and devolution. Neither of those initiatives is perfect, and I have some thoughts and suggestions on both, but they are an awful lot better than anything we have seen for the last 20 years. The Opposition might want to remember …..."
David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Budget Resolutions and Economic Situation

Speech in Commons Chamber - Mon 21 Mar 2016
Budget Resolutions and Economic Situation

"It comes back to credibility. The hon. Member for Copeland made a plea for credibility from his Front-Bench team—a plea that, I fear, has fallen on deaf ears. It is true that we have had to make cuts, and I do not think that anybody likes to do that. I …..."
David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Budget Resolutions and Economic Situation

Speech in Commons Chamber - Thu 11 Feb 2016
Equitable Life

"My hon. Friend has mentioned difficult spending decisions—which is true, to an extent—and the £139 million, which has already been voted through by Parliament. It would be completely wrong for that not to be used for additional policyholders, if they can be found. Indeed, if it were not used for …..."
David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Equitable Life

Speech in Westminster Hall - Tue 09 Feb 2016
Sports Clubs: HMRC Status

"I beg to move,

That this House has considered multi-sports clubs and HMRC changes to community amateur sports club status.

It is a pleasure to serve under you, Mr Bone. In many ways the context of the debate is the rather disappointing Olympic legacy, with participation reducing in sports. In …..."

David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Sports Clubs: HMRC Status

Speech in Westminster Hall - Tue 09 Feb 2016
Sports Clubs: HMRC Status

"I listened carefully to the Minister’s point on state aid. The fact that the de minimis limit applies to all forms of aid is, of course, reasonable. I make the point again, though, that my local club—I do not believe there is any reason to think Warrington sports club is …..."
David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Sports Clubs: HMRC Status

Speech in Westminster Hall - Tue 09 Feb 2016
Sports Clubs: HMRC Status

"To actual aid?..."
David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Sports Clubs: HMRC Status

Speech in Commons Chamber - Wed 03 Feb 2016
Tax Avoidance and Multinational Companies

"The difficulty with the economic activity test the Minister talks about is that it is intrinsically judgmental, and that gives us many of the issues that we try to grapple with. The test came in in the 1920s, way before the internet. Might it not be a way forward to …..."
David Mowat - View Speech

View all David Mowat (Con - Warrington South) contributions to the debate on: Tax Avoidance and Multinational Companies