Office of Tax Simplification Debate

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Department: HM Treasury

Office of Tax Simplification

Paul Uppal Excerpts
Tuesday 20th July 2010

(14 years, 4 months ago)

Commons Chamber
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David Gauke Portrait Mr Gauke
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I am grateful for your guidance, Mr. Speaker. All I would say is that if my hon. Friend is speaking, I am sure that the Chamber will be packed.

Paul Uppal Portrait Paul Uppal (Wolverhampton South West) (Con)
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I welcome today’s initiative. Will the Office of Tax Simplification have a remit specifically to look at tax bands, particularly to make the UK more competitive? The corporation tax band between the small rate, the marginal rate and the large rate contains a slight anomaly.

David Gauke Portrait Mr Gauke
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Yes, the OTS could consider such matters. Essentially, rates will not be matters of complexity and will be entirely for the House to consider. However, the point that my hon. Friend highlights is one that the OTS might well be looking at in its small business review.