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Bill Documents
16 Jan 2024 - Written evidence
Written evidence submitted by the Chartered Institute of Taxation - Clauses 13-15 and 17, relating to Employment Taxes and Pensions (FB07)
Finance Act 2024

Found: Written evidence submitted by the Chartered Institute of Taxation - Clauses 13-15 and 17, relating to


Written Question
Industrial Disputes: Dispute Resolution
Tuesday 13th February 2024

Asked by: Lord Taylor of Warwick (Non-affiliated - Life peer)

Question to the Ministry of Justice:

To ask His Majesty's Government what steps they are taking to ensure a fair and accessible system for resolving employment disputes which is not restricted by financial burdens.

Answered by Lord Bellamy - Parliamentary Under-Secretary (Ministry of Justice)

The Government is committed to ensuring an effective, efficient, and affordable justice system for all. We have taken various steps to increase capacity in the Employment Tribunals, such as the recruitment of an additional 19 salaried ET judges and 150 fee-paid ET judges in 2022/23. Additionally, the Judicial Review and Courts Act 2022 will transfer Employment Tribunal rule-making powers to the Tribunal Procedures Committee. This will allow the judiciary to manage their workloads more flexibly, maximising the capacity of the Employment Tribunal.

The Government is also investing in the development of new digital processes. The Employment Tribunal Reform project will provide a simple, fair and accessible service with simplified channels for engaging with the service, a focus on early resolution of cases, transparency for all the parties as the case progresses, and a reduction in the time taken to resolve employment disputes.

In addition, the Government supports the resolution of employment disputes via early conciliation, where possible. The Advisory Conciliation and Arbitration Service (Acas) provides free and impartial advice to assist parties in resolving their employment disputes. Acas received £56m in 2022/23 from the Department of Business and Trade (DBT), with c.£24m directed towards individual dispute resolution activity.

The Government is currently consulting on introducing modest fees in the Employment Tribunal and the Employment Appeal Tribunal. The Ministry of Justice recognises that the ET fees established in 2013 and quashed in 2017 by the Supreme Court were too high, and has carefully considered the lessons of the Unison Supreme Court judgment when developing this proposal.

The proposal of introducing modest fees seeks to ensure user-contribution towards the tribunals, which are currently fully funded from direct taxation, while ensuring that the principles of affordability, proportionality and simplicity underpinning the proposed fees continue to preserve access to justice for all.

Those who cannot afford to pay the proposed fees will be supported by our fee remission scheme, Help with Fees (HwF). In 2022/23, the scheme provided £80m in financial support to those on low incomes and with little to no savings. The scheme was recently reformed in November 2023 to provide for a much more generous scheme. In exceptional circumstances, the Lord Chancellor can exercise his power to remit a fee, which further ensures that access to justice is protected.


Commons Chamber
Finance (No. 2) Bill
Committee of the whole House - Wed 08 May 2024
HM Treasury

Mentions:
1: Nigel Huddleston (Con - Mid Worcestershire) in clause 3, as the income tax rates for non-savings and non-dividend income, such as earnings from employment - Speech Link
2: James Murray (LAB - Ealing North) we will reform the systems that our economy needs to thrive, from reform of our planning system and employment - Speech Link
3: None Do they have a contract for services or an employment contract? Do they have sick pay? - Speech Link
4: None It will help those in employment and promote higher real incomes and more spending, which is what we - Speech Link
5: None The Government should look at the losses, the employment situation and productivity to find their crock - Speech Link


Non-Departmental Publication (Services)
HM Revenue & Customs

May. 14 2024

Source Page: Self Assessment: additional information (SA101)
Document: (PDF)

Found: been the beneficial owner of the policy, please refer to IPTM3830 of the Insurance Policyholder Taxation


Deposited Papers

Jun. 16 2009

Source Page: Exchange of letters between the governments of The United Kingdom and The Cayman Islands concerning an arrangement for the avoidance of double taxation and the prevention of fiscal evasion. 12 p.
Document: DEP2009-1697.pdf (PDF)

Found: of The United Kingdom and The Cayman Islands concerning an arrangement for the avoidance of double taxation


Select Committee
Correspondence with Economic Secretary to the Treasury relating to income protection insurance

Correspondence Nov. 08 2023

Committee: Work and Pensions Committee (Department: Department for Work and Pensions)

Found: insurance Thank you for your letter of 18 October rega rding income prote ction insurance and taxation


Commons Chamber
Oral Answers to Questions - Mon 18 Mar 2024
Department for Work and Pensions

Mentions:
1: Jo Churchill (Con - Bury St Edmunds) The regional employment gap is significantly lower than in 2010. - Speech Link
2: Mel Stride (Con - Central Devon) That is why the Chancellor reduced taxation, making work pay ever more, and why the national living wage - Speech Link
3: Liz Kendall (Lab - Leicester West) Budget, the Chancellor said that he wants to end national insurance contributions because the“double taxation - Speech Link
4: Liz Kendall (Lab - Leicester West) bluster and deny all he likes, but the Prime Minister told The Sunday Times:“We want to end this double taxation - Speech Link
5: Mel Stride (Con - Central Devon) Lady quoted from The Sunday Times, and I scribbled it down:“We want to end this double taxation”.Of course - Speech Link


Deposited Papers

Feb. 23 2012

Source Page: Second protocol amending the agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at Singapore on 12 February 1997 as amended by the protocols signed at Singapore on 24 August 2009. 10 p.
Document: DEP2012-0348.pdf (PDF)

Found: Britain and Northern Ireland and the Government of the Republic of Singapore for the avoidance of double taxation


Deposited Papers

Jun. 25 2008

Source Page: Convention between the government of the UK and the government of France for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and on capital. 26 p.
Document: DEP2008-1664.pdf (PDF)

Found: Convention between the government of the UK and the government of France for the avoidance of double taxation


Non-Departmental Publication (Services)
HM Revenue & Customs

May. 14 2024

Source Page: Self Assessment: additional information (SA101)
Document: (PDF)

Found: ve been the beneficial owner of the policy, please refer to IPTM3830 of the Insurance Policyholder Taxation