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Lords Chamber
National Insurance Contributions (Reduction in Rates) Bill
2nd reading - Tue 12 Dec 2023
HM Treasury

Mentions:
1: Baroness Vere of Norbiton (Con - Life peer) The second removes the requirement for the self-employed with annual profits above the income tax personal - Speech Link
2: Baroness Kramer (LD - Life peer) In that, there is new opportunity for the self-employed. - Speech Link


Commons Chamber
Loan Charge - Thu 18 Jan 2024
HM Treasury

Mentions:
1: Sammy Wilson (DUP - East Antrim) As far as they were concerned, they were employed by a contractor and their tax was being deducted, and - Speech Link
2: Paul Scully (Con - Sutton and Cheam) passed a few years ago; and the fact that it should not be going after contractors, consultants and self-employed - Speech Link
3: Neale Hanvey (Alba - Kirkcaldy and Cowdenbeath) As a self- employed person, he would lose his business, because he would be bankrupt. - Speech Link
4: Nigel Huddleston (Con - Mid Worcestershire) avoidance schemes after HMRC has issued a stop notice under the promoters of tax avoidance schemes rules - Speech Link


Commons Chamber
Finance Bill
2nd reading - Wed 13 Dec 2023
HM Treasury

Mentions:
1: Nigel Huddleston (Con - Mid Worcestershire) This will apply where that engagement is incorrectly treated as self-employed for tax purposes.It also - Speech Link
2: James Murray (LAB - Ealing North) avoidance and evasion.Although we welcome any measures to tackle tax avoidance and evasion, again there - Speech Link
3: David Simmonds (Con - Ruislip, Northwood and Pinner) much faster.Let me turn to some of the measures designed to support our small businesspeople and the self-employed - Speech Link


Lords Chamber
Finance Bill
2nd reading - Wed 21 Feb 2024
HM Treasury

Mentions:
1: Baroness Vere of Norbiton (Con - Life peer) This will apply where that engagement was incorrectly treated as self-employed for tax purposes.Of course - Speech Link
2: Baroness Vere of Norbiton (Con - Life peer) That is a significant reduction in the amount of tax avoidance. - Speech Link


Deposited Papers

Mar. 11 2011

Source Page: Small business tax review. 82 p.
Document: DEP2011-0434.pdf (PDF)

Found: Small business tax review. 82 p.


Scottish Parliament Debate - Committee
Administration of Scottish Income Tax 2022-23 - Thu 25 Apr 2024

Mentions:
1: Greene, Jamie (Con - West Scotland) Is there more tax avoidance or evasion? What are the risks when there is divergence? - Speech Link
2: None For a self-employed person, there is an incentive to suppress or underreport income. - Speech Link
3: None We do not want them to get into avoidance schemes or to evade tax, so we need to understand such behaviours - Speech Link
4: Simpson, Graham (Con - Central Scotland) Scottish taxpayers paying a tax rate above 20% can claim the remaining tax relief through a Self Assessment - Speech Link


Select Committee
Letter from Jim Harra, HM Revenue & Customs, to the Chair relating to Disguised Remuneration Tax Avoidance Schemes and the Loan Charge, dated 11 March 2024

Correspondence Mar. 19 2024

Committee: Treasury Committee (Department: HM Treasury)

Found: Letter from Jim Harra, HM Revenue & Customs, to the Chair relating to Disguised Remuneration Tax Avoidance


Departmental Publication (Policy paper)
HM Treasury

Mar. 06 2024

Source Page: Spring Budget 2024
Document: (Excel)

Found: April 2024Tax0-9360-9295-9490-9705-99902National Insurance contributions: cut the main rate of Class 4 self-employed


Deposited Papers

Sep. 06 2010

Source Page: Regional employer national insurance contributions holiday for new businesses: technical note, draft legislation and explanatory notes. 31 p.
Document: DEP2010-1670.pdf (PDF)

Found: or self-employed also apply to decisions about deductions or refunds under clause 5.


Select Committee
Government response to the Research and Development tax relief, HMRC data requirements, promoters of tax avoidance and sentencing for tax fraud report

Government Response May. 03 2024

Committee: Finance Bill Sub-Committee

Found: Government response to the Research and Development tax relief, HMRC data requirements, promoters of