In Parliament

VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to most goods and services, includi

The High Income Child Benefit Charge (HICBC) is a tax charge which was introduced in 2013 for recipients of Child Benefit payments on higher

Under the current VAT rules, all children’s clothing and footwear designed for young children who are less than 14 years of age, including s

There are two forms of formal challenge (appeal) for Council Tax and Non-Domestic Rating disputes.

The Government recognises the key role that entrepreneurs play in the UK economy and will help them succeed by making the UK the best place

The Non-Domestic Rating (NDR) Bill, currently before the House, delivers a substantial set of reforms to the business rates system announced

Since 1 September 2022, HMRC has received 19 Trust Data Requests under the ‘Offshore Company’ category and 29 Trust Data Requests under the

I will not give way, because I know it has been a busy day for the SNP. [Interruption.] I will not say any more. My right hon.

I thank all Members for a most interesting debate.

I thank all Members for a most interesting debate.