Written evidence to the Committee stage in the Commons
37 submissions27 Jan – 03 Feb 2026
Evidence submitted to the committee by organisations and members of the public. Each submission carries the committee’s own reference.
- 12 received
- FB01the Association of Taxation Technicians - Clause 16: Company Share Option Plan (CSOP) schemes and Enterprise Management Incentives (EMI): Private Intermittent Securities and Capital Exchange System (PISCES) shares
- FB02Association of Taxation Technicians (ATT) - Clauses 20 and 21: Updates to exemptions for expenditure deductible from employment income
- FB03the Low Incomes Tax Reform Group (LITRG) - Clause 21: Disallowing deduction from earnings for additional household expenses
- FB04the Low Incomes Tax Reform Group (LITRG) - Clauses 25-27: Loan charge settlement scheme
- FB05the Chartered Institute of Taxation - Clause 35: Chargeable gains - Restriction of relief on disposals to employee-ownership trust
- FB06the Chartered Institute of Taxation - Clauses 36 to 38: Chargeable gains - Anti-avoidance rule for share exchanges and corporate reconstructions and reorganisations
- FB07the Chartered Institute of Taxation - Clauses 46 to 51: Other International Matters
- FB08the Chartered Institute of Taxation - Clauses 13-27 and 57: Employment Taxes and Pensions
- FB09the Association of Taxation Technicians (ATT) - Clauses 37-38: Anti-avoidance: company reconstructions and reconstructions involving transfer of business
- FB10the Chartered Institute of Taxation - Clauses 42-45, Schedule 3: Non-UK residents
- FB11the Low Incomes Tax Reform Group (LITRG) - Clause 55 and Schedule 10: Winter Fuel Payment Charge
- FB12Dave Chaplin, tax expert in the freelance sector - Clause 24: Umbrella Companies
- 24 received
- FB13Imperial Brands - Clause 88
- FB14Dr Pete Cheema OBE, Chief Executive, Scottish Grocers' Federation
- FB15Foreign Investors for Britain (FIFB)
- FB16the Chartered Institute of Taxation - Clauses 70 to 76: Inheritance Tax
- FB17the Chartered Institute of Taxation - Clause 79: Value Added Tax - Private hire vehicles or taxis
- FB18the Association of Taxation Technicians (ATT) - Clause 80: Certain charitable donations not to be treated as supplies of goods
- FB19the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 37-38: Anti-Avoidance: company reconstructions
- FB20the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 79: Private hire vehicles or taxis
- FB21the Association of Taxation Technicians - Clauses 156 to 162: Representation on proposed prohibition of promotion of certain tax avoidance arrangements and related sanctions
- FB22the Association of Taxation Technicians - Clause 169: Publication under the new Promoter Action Notices
- FB23the Association of Taxation Technicians - Clauses 220 to 246, and Schedules 19-20: Registration of tax advisers with HM Revenue & Customs (HMRC)
- FB24the Association of Taxation Technicians - Clauses 247 and Schedule 21: Conduct of Tax Advisers, amendments to schedule 38 Finance Act 2012
- FB25the Association of Taxation Technicians - Clauses 248 to 250: Power to publish information about tax advisers
- FB26the National Housing Federation - Economic Crime Levy (Part 3)
- FB27JTI - Clause 88 (Rates of [tobacco] duty effective from 1 October 2026) and Part 4, Clauses 112-138 (Vaping products duty)
- FB28the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 156-162: Prohibition of promotion of certain tax avoidance arrangements)
- FB29the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 220-246 and Schedules 19 & 20: Registration of tax advisers
- FB30the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 247-250 and Schedule 21: Conduct of tax advisers
- FB31the Chartered Institute of Taxation - Plastic Packaging Tax Clause 103: Pre-consumer plastic
- FB32the Chartered Institute of Taxation - Part 6 - Avoidance: Clauses 156-219
- FB33the Chartered Institute of Taxation - Part 7, Chapter 1 - Clauses 220-246 and Schedules 19-20 - Registration of tax advisers
- FB34the Chartered Institute of Taxation - Part 7, Chapter 2 - Tax Advisers - Conduct etc. - Clauses 247-250
- FB35the Low Incomes Tax Reform Group (LITRG) - Clause 252 and Schedule 22 - Data-gathering
- FB36the Association of Taxation Technicians - Clause 258: Representation on proposed powers relating to electronic communications and digital contact details
- 1 received
- FB37the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 163-173: Promoter action notices