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RICHARD CURTIS reviews the final sittings of the Public Bill Committee’s debate of the 2009 Finance Bill
KEY POINTS
- Should a differential rate apply to the naming and shaming provisions?
- Amendments to the FA 2008 information and investigation powers.
- Interest penalties and late payment provisions.
- The recovery of small debts under the PAYE system.
- Managed payment plans.
The sixteenth sitting of the Public Bill Committee in its deliberations on the Finance Bill 2009 started with a review of clause 93 ‘publishing details of deliberate tax defaulters’.
David Gauke (Conservative) started by saying that his party ‘do not necessarily object to the use of the naming and shaming provisions’. However his concern was why the lost revenue figure of a total of £25 000 had been chosen – ‘a blunt instrument’ in his words.
e proposed an amendment to have a differential rate to assess ‘the scale of the...
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