Speeches by Rigby.

“I will speak to clauses 259 to 262 in brief terms, and I will then speak to amendment 50. The clauses make changes to ensure that penalties are fairer and more proportionate across the tax system. They also make sure that HMRC is consistent when penalising late payment of amounts due, following the decision of a tribun…”

“Beautiful Norfolk—I know it very well. He compared Norfolk with more metropolitan areas. Local enforcement authorities, particularly trading standards, play a central role in tackling illicit vapes on the high street, and as has been mentioned, over 1 million illegal vapes have been seized in a single year under existi…”

“The shadow Exchequer Secretary raised a point about the strong penalties associated with the regime. I have already set out the Government’s aim: that the enforcement mechanisms in the Bill are deliberately tough and are aimed at being a strong deterrent. We believe that the strong penalties, including custodial senten…”

“Clauses 150 to 155 and schedule 18 make the general, supplementary and commencement provisions for CBAM. They are designed to ensure that CBAM integrates properly with the wider statute book, operates coherently over time and comes into force as intended from 1 January 2027. More specifically, clause 150 introduces sch…”

“The shadow Exchequer Secretary’s points about the criminal offences are similar to some of the points that were raised earlier in relation to other criminal offences set out in the Bill. I made the point in relation to those other offences, and I make it again here, about the standards that the CPS, or indeed any other…”

“I appreciate your accommodation of the cold in the room, Sir Roger. I hope this afternoon proves that we can be both sartorially elegant and warm. Committee members may take their own view, but I look forward to this afternoon. Clauses 148 and 149 and schedules 16 and 17 provide the administrative and enforcement frame…”

“The shadow City Minister gives voice to a legitimate concern, and I was about to come on to some of the ways we are tackling it. As I said before lunch, the Exchequer Secretary has asked HMRC officials to work with stakeholders in developing the fine detail everyone wants to see in the guidance on how this prohibition …”

“I welcome the support from the official Opposition and the Liberal Democrats for these measures. As I said—I will repeat it because we have all had lunch since—these clauses are about targeting those who continue to promote tax avoidance; they are very much not intended to be directed against legitimate tax advisers wh…”

“The hon. Gentleman’s concern goes to the point that I have addressed twice now, once before lunch and once after. The measures are not intended to be directed at legitimate tax advisers who operate to a high standard but make a genuine mistake. By virtue of the consultations, the changes to the proposed legislation and…”

“Clauses 156 to 162 introduce a new statutory prohibition on the promotion of tax avoidance arrangements. If you will forgive me, Sir Roger, I will set out a little more background on these clauses than I have on others, which I think is important. HMRC already can and regularly does stop people promoting marketed avoid…”

“The clause will improve the fiscal cycle in support of the Government’s commitment to having one major annual fiscal event. In line with recommendations made by the International Monetary Fund, the Office for Budget Responsibility will now assess the fiscal rules only once per year, at the Budget, when the Government w…”

“I will do exactly that, although hon. Members will have to forgive me because I do not have the notes in front of me. It is right to say that promoter action notices are legal notices that require businesses to stop providing goods or services where those services are used in the promotion of avoidance. Of course, such…”

“The shadow Exchequer Secretary referred to some of the points agreed at the EU-UK summit last May. As he knows, the EU and the UK agreed to work towards linking our respective ETSs. He will not expect me to comment on ongoing negotiations, so I will not do that, but I will say that we are committed to working closely w…”

“The comments of the shadow Exchequer Secretary, the hon. Member for North West Norfolk, refer to the deliberately tough nature of the enforcement regime; there is a real emphasis on deterrence, and there are penalties that apply. It includes the forfeiture powers, which are targeted at serious non-compliance. Where ret…”

“The hon. Member for Maidenhead raises a series of important points on financial and digital inclusion, which are matters close to my heart. He will have spotted the publication of the financial inclusion strategy a couple of months ago, which I hope contains many measures that he welcomes on the matters he was raising.…”

“Clauses 253 to 256 amend existing legislation to digitalise and improve the accuracy of tax reporting through HMRC’s Making Tax Digital for income tax programme. Clauses 257 and 258 make changes to enable HMRC to modernise how it communicates with customers digitally. Clauses 253 to 255 amend schedule A1 to the Taxes M…”

“These clauses introduce the advance tax certainty service for major investment projects, which will be launched in July 2026. The service will provide a binding decision on how the UK’s tax rules will apply to a project before material investment has taken place. Clause 263 will give HMRC the power to issue decisions, …”

“Clause 126 introduces two new criminal offences, to which we have already alluded, for possessing or transferring duty stamps in contravention of the scheme rules. Clause 127 introduces the two new criminal offences that I have just described, and sets out a defence for the purposes of those offences. Clause 128 introd…”

“I welcome the shadow EST’s interest in these matters. The DL Committee debate to which he referred was indeed an interesting one. [Hon. Members: “Hear, hear!”] I am glad that other Members agree. The matters that the hon. Member and I discussed in that debate included the Financial Conduct Authority’s supervisory power…”

“Clauses 272 and 273 will make changes to ensure that HMRC receives information under the cryptoasset reporting framework from UK cryptoasset businesses about their UK-resident customers. This will streamline reporting for businesses, which will be able to use the same HMRC reporting portal for both their UK and non-UK …”