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Difficult times
Following the public bill committee’s consideration of the Finance Bill the draft legislation returned to the House of Commons for its report stage where MPs can consider further amendments. The first day 1 July was spent considering the following opposition proposals:
- an annual review of the digital services tax;
- a review of the impact of the bill on the environment;
- a review of the impact of the bill on job creation;
- a report on the effect of the loan charge; and
- an amendment to delay the extension of the off payroll working rules from April 2021 until April 2023.
All of these proposals went to a vote and all were defeated.
The second day of the report stage 2 July started on similar lines with Labour proposing new clause 27 ‘Review of tax reliefs’. This would have compelled the chancellor to report on the effect...
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