Speeches by Tomlinson.

“Clause 241 sets out the details of reviews and appeals in relation to tax adviser registration. It introduces schedule 20, which contains details of reviews and appeals. The schedule details that a person will be offered an internal review and may appeal to the tribunal for certain decisions about their registration.”

“Clauses 242 to 246 require tax advisers who interact with HMRC on behalf of a client to register with HMRC and meet minimum standards from May 2026. We have been debating a number of similar clauses, and this is the final group concerning tax adviser registration. Overall, the measures will help businesses and individu…”

“The shadow Minister is right that the tax adviser registration comes in from May this year—specifically, from 18 May 2026—but registration will be phased in over 2026-27 and tax advisers will have a minimum of three months to register. Most will have more time.”

“The registration will be phased in during 2026-27. Tax advisers will not have to register immediately on 18 May 2026; it will be from then. Question put and agreed to. Clause 242 accordingly ordered to stand part of the Bill. Clauses 243 to 246 ordered to stand part of the Bill. Clause 247 Conduct of tax advisers Quest…”

“The difference between sanctionable conduct and dishonest conduct is an important question. The Bill updates the definition of the conduct that is in scope of these powers, and I think it does so in a way that provides more certainty and clarity, because instead of having to prove dishonesty, which is challenging, HMRC…”

“Clause 274 gives the Government the power to make regulations to enable testing of a new digital service for the securities transfer charge. As part of the changes under the stamp taxes on shares modernisation project, stamp duty and stamp duty reserve tax will be replaced by the securities transfer charge. This will c…”

“I thank the shadow Minister for his engagement during this process. I look forward to discussing further provisions. Question put and agreed to. Clause 274 accordingly ordered to stand part of the Bill. Clauses 275 to 279 ordered to stand part of the Bill. New Clause 2 Report on the impact of section 28 “(1) The Chance…”

“I fully recognise the intention behind these proposals. Members on both sides of the Committee are rightly focused on how tax changes affect businesses of all sizes, across the economy and across the country. We need to make sure that we provide certainty and stability for businesses, which is what we are doing with ou…”

“I have set this out, but I want to clarify that the tribunal is independent. The head of the tribunal would be an existing first-tier tax tribunal judge. As the hon. Member for Newton Abbot has particular experience and interest in this, I will write to him in more detail on the composition and independence of the tax …”

“One of the challenges here is that asking the Opposition to scrutinise the Government’s record on living standards is like asking the thief to scrutinise the workings of the CCTV—it does not make any sense. Their record was appalling: under the previous Government, we saw the deepest squeeze on living standards of any …”

“Let us be really clear: in this Parliament, we are going to see living standards rise, and we are going to do all we can to beat the forecast that the OBR set out. We beat the economic growth forecast last year by 50%. We know the record of the Conservative party: when it was in power, living standards fell over five y…”

“I thank the shadow Exchequer Secretary, the hon. Member for North West Norfolk, for his engagement and diligence throughout the Committee’s six sittings in scrutinising the Government on this topic, and a whole range of others. I also thank the shadow Economic Secretary, the hon. Member for Wyre Forest, for doing the s…”

“The hon. Member for North West Norfolk will be glad to know that I plan to make a lengthy speech on this group, because it is particularly important that I set out the points the Government wish to make. I have been engaging in detail with stakeholders on the changes we are making, because it is important that legitima…”

“Clauses 247 to 250 and schedule 21 make changes that will ensure that HMRC can take effective action against tax advisers who intentionally seek to facilitate non-compliance in the tax affairs of their clients. The clauses also introduce a new power to allow HMRC to publish details of tax advisers who have been suspend…”

“One of my favourite things is checking and monitoring the targets that are set out for HMRC. I know that parliamentarians on both sides of the House like to write to the Minister with responsibility for HMRC to receive updates on our progress on meeting our targets. I am glad that our call wait times have decreased rec…”

“The shadow Minister is right to encourage the Government, HMRC and Ministers to ensure that we get our policy right, and that we do not overreach. That is why we have engaged really carefully on this matter. We published a consultation back in October 2024, where we heard from stakeholders that there was actually stron…”

“Clauses 238 to 240 set out that when a person becomes liable to a penalty, HMRC must assess the penalty and notify the person. The notice will set out the details of the penalty, why they have received it and how they may appeal, ensuring that tax advisers have a clear path to compliance. Before issuing a penalty, the …”

“The tribunal will be independent to the extent that those officers who made decisions and any determinations about the matter will not be involved in the tribunal. I think that would be right. The tribunal will include decisions of an officer of HMRC in respect of approving or suspending the person’s registration and t…”

“I thank the shadow Minister for his questions. We will reasonably consider a whole range of points that have been raised. It is right that senior professionals who interact with HMRC on behalf of taxpayers have their own tax affairs up to date. HMRC expects that of every taxpayer. That expectation is set out in industr…”

“Clauses 230 to 237 require tax advisers who interact with HMRC on behalf of a client to register with HMRC and meet minimum standards from May, as was just mentioned. The clauses set out further details of how prohibited interaction with HMRC will be treated and potential financial penalties, and include robust safegua…”