Speeches by Tomlinson.

“These clauses introduce new powers for HMRC to issue anti-avoidance information notices. The measures are designed to strengthen HMRC’s ability to tackle the persistent problem of tax avoidance by promoters who exploit loopholes and hide behind complex structures. Clauses 174 and 175 define key terms such as “connected…”

“Clause 182(2) sets out: “A requirement under subsection (1)(d) may not prohibit disclosure for, or in connection with, the purpose of— (a) complying with the notice, or (b) seeking legal advice.” It is the Government’s view that that provides sufficient scope for the recipient to be able to disclose information for leg…”

“These clauses cover the same topic—anti-avoidance information notices—as the previous ones. Clauses 186 to 190 set out that failing to comply or concealing information is a criminal offence, with a maximum penalty of up to two years’ imprisonment or a fine. Responsible persons—for example, directors—can be prosecuted i…”

“I am always happy to receive representations from Members on both sides of the House. I will look out for correspondence from the hon. Member in my very large weekend correspondence box, which I always enjoy on a Sunday evening.”

“The regulations prescribe the circumstances in which the new retail, hospitality and leisure and high value business rates multipliers will apply. It is a pleasure to see you in the Chair, Dr Murrison—[Hon. Members: “No!”] No? Oh, that is totally wrong; who have we got in the Chair? [Hon. Members: “Mr Mundell.”] Mr Mun…”

“In response to the points raised by the shadow Minister, it is worth emphasising that the decision to introduce new tax rates to the system means that, for the first time, a typical high street business now has a lower multiplier—a lower tax rate—than the online giants and the larger properties. The tax rate on larger …”

“I beg to move, That the Committee has considered the draft Local Government Finance Act 1988 (Calculation of Non-Domestic Rating High-Value Multiplier) (England) Regulations 2026.”

“I beg to move amendment 12, in clause 110, page 134, line 20, at end insert— “(2A) In consequence of the amendments made by the preceding subsections, in section 189 of the Economic Crime and Corporate Transparency Act 2023, in subsections (3)(b)(ii) and (11) (which operate by reference to provisions amended by this se…”

“I am sorry to tell the shadow Minister that this matter is not being legislated for in this Finance Bill; it will be for next year’s Finance Bill. Question put and agreed to. Clause 98 accordingly ordered to stand part of the Bill. Clause 99 Rate of aggregates levy Question proposed, That the clause stand part of the B…”

“Our approach to uprating taxes is plain to see for all the different approaches that we have taken. The Government set out their position on fuel duty, for example, and we have discussed many upratings today in Committee. The Government’s judgment in this specific circumstance was that uprating in line with inflation, …”

“Clause 105 legislates for the new rates of the soft drinks industry levy to apply from 1 April 2026. It amends section 36(1) of the Finance Act 2017 to reflect the new rates of the levy to apply from 1 April 2026. Those rates are £2.08 and £2.78 per 10 litres of prepared drink, for the lower and higher bands respective…”

“I will not expound on the detail of the clauses, but I will explain why the Government cannot accept the amendments. On amendment 44, any public disclosure of evidence before an investigation is formally launched risks undermining it. The formal initiation of an investigation is a defined procedural step, and once an i…”

“I thank the hon. Member for his comments. It is good to converse with a new Opposition spokesman and I look forward to more conversations and discussions with him—though I do not have favourites. I want to be really clear—and I am glad to have the chance to be so—that the UK will continue to champion the free and fair …”

“The clause relates to trade defence. As set out in the trade strategy, the Government committed to strengthen the UK’s trade defence toolkit in response to an increasingly turbulent global trading environment. The clause supports those commitments and ensures that the Government can continue to respond to changes in th…”

“I thank the Opposition spokesman for his questions. May I put on record my thanks to the officials for the support that they have provided to me today, in my first appearance in a Bill Committee as a Minister? The hon. Member asked why the tax is increasing in line with CPI rather than RPI. All new tax measures introdu…”

“Clauses 101 to 104 encourage greater demand for recycled plastic, help create demand for chemically recycled material, and allow for a more level playing field for plastic recyclers, rewarding the recycling of waste plastic. This is supportive of the Government’s broader environmental goals. The plastic packaging tax w…”

“On the question asked by the Opposition spokesman, the hon. Member for North West Norfolk, and implied in the specific question about HS2 impacts from the Liberal Democrat spokesman, the hon. Member for Maidenhead, the key thing is that the aggregates levy provides a price incentive to use more recycled aggregate, whic…”

“Clause 109 amends sections 20 and 20A of the Customs and Excise Management Act 1979 to update HMRC’s existing powers to require all ports to provide and fund customs infrastructure. Customs infrastructure is essential to protecting the UK by ensuring that risk-based checks on goods entering and leaving the country can …”

“Clause 110 will make changes to the rates charged to businesses under the economic crime (anti-money laundering) levy from April 2026. The changes will increase the revenue raised each year by the levy by £110 million from 2027-28 onwards. The levy was introduced to provide a long-term, sustainable source of funding fo…”

“On competitiveness, the Government of course do not place any additional burdens on businesses lightly, but reducing economic crime helps the good functioning of the UK economy and our competitiveness, so we think that this is a proportionate change. The shadow Minister is right to identify that there are significant c…”