Powers of HMRC and Making Tax Digital reports to be debated in the Lords
On Thursday 4 April 2019 the House of Lords will debate two reports from the Economic Affairs Finance Bill Sub-Committee: The Powers of HMRC: Treating Taxpayers Fairly and Making Tax Digital for VAT: Treating Small Businesses Fairly.
The reports examine developments in the balance of powers and safeguards between Her Majesty's Revenue and Customs and the taxpayer and the progress of the ‘Making Tax Digital' programme since the Sub-Committee's March 2017 report, Making Tax Digital for Business.
When opening the debate, the Chairman of the Economic Affairs Committee and its Finance Bill Sub-Committee, Lord Forsyth of Drumlean, will cover topics such as:
- the Loan Charge, including its impacts on lower income taxpayers;
- taxpayer safeguards and access to justice, including Accelerated Payment and Follower Notices;
- HMRC culture;
- cost of Making Tax Digital for VAT (MTD for VAT) to businesses, particularly small businesses;
- readiness of businesses for MTD for VAT;
- the rationale and timetable for the overall Making Tax Digital programme.
Other members of the House of Lords expected to speak in this debate include:
- Lord Davies of Oldham, Opposition spokesperson
- Baroness Burt of Solihull, Liberal Democrat spokesperson
- Lord Judge, former Lord Chief Justice of England and Wales
- Baroness Kramer, Finance Bill Sub-Committee member
- Baroness Noakes, Finance Bill Sub-Committee member
Lord Bates will respond on behalf of the Government. The Government responded to both reports on 31 January 2019:
- Government Response: Making Tax Digital for VAT: Treating Small Businesses Fairly (pdf 745KB) (PDF)
- Government Response: The Powers of HMRC: Treating Taxpayers Fairly (pdf 745KB) (PDF)
The debate is expected to start shortly after 11.30am on Thursday 4 April 2019.
It can be watched live at https://www.parliamentlive.tv and a transcript will be available approximately three hours from the start of the debate on Hansard.