Speeches by Tomlinson.

“The shadow Exchequer Secretary invited the Economic Secretary to his constituency. Last week, he invited me to come on Valentine’s day to enjoy the bumper cars. I know the Economic Secretary is glad for the invite, but I am particularly glad for the one I received. Turning to the matter at hand, clauses 139 to 147 and …”

“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…”

“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…”

“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…”

“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 …”

“I was just enjoying leafing through the Bill. Opposition Members raise a reasonable point. I want to offer reassurance that HMRC will suspend an adviser only after due process has been followed, including offering opportunities to comply and a chance for the adviser to explain if there is a good reason why they are una…”

“Thank you. Burnley is a fantastic place to visit, and I hope to come before too long. These clauses create the charge to CBAM, define the goods and emissions in scope, identify who is liable, and set out how the tax rate is calculated and how the relief operates. Together they form the substantive charging provisions t…”

“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.”

“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…”

“The shadow City Minister is right to raise that important point on this and other issues in this space. It is important that businesses that are acting legitimately and seeking to build the future of this country by engaging with construction contractors and subcontractors are not unduly burdened by changes we make to …”

“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…”

“As is the case with other items in this part of the Bill, we consulted extensively on these notices, with a 12-week consultation earlier in the year and a further eight-week consultation on the draft legislation when it was published. We received lots of responses and we made sure to listen to and reflect on the feedba…”

“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…”

“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 …”