- Bill introduced in the Commons by
Rachel Reeveson behalf of HM Treasury
Lord Livermoreon behalf of HM Treasury
1st reading in the Commons - 2nd reading, Programme motion in the CommonsView in Hansard ↗52 speakers · 183 speechesDivision #394(No. 2) Bill: Second ReadingAyes 341Noes 195
- Committee of the whole House in the CommonsView in Hansard ↗54 speakers · 188 speeches37 amendments tabled at Committee of the whole House in the Commons37 No decision5 members moved amendments
- Committee of the whole House in the CommonsView in Hansard ↗42 speakers · 135 speeches
- 87 amendments tabled at Committee stage in the Commons47 No decision8 Not called9 Negatived on division21 Agreed2 Not selected4 members moved amendments
- Written evidence submitted by the 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 (FB01)
- Written evidence submitted by Association of Taxation Technicians (ATT) - Clauses 20 and 21: Updates to exemptions for expenditure deductible from employment income (FB02)
- Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - Clause 21: Disallowing deduction from earnings for additional household expenses (FB03)
- Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - Clauses 25-27: Loan charge settlement scheme (FB04)
- Written evidence submitted by the Chartered Institute of Taxation - Clause 35: Chargeable gains - Restriction of relief on disposals to employee-ownership trust (FB05)
- Written evidence submitted by the Chartered Institute of Taxation - Clauses 36 to 38: Chargeable gains - Anti-avoidance rule for share exchanges and corporate reconstructions and reorganisations (FB06)
- Written evidence submitted by the Chartered Institute of Taxation - Clauses 46 to 51: Other International Matters (FB07)
- Written evidence submitted by the Chartered Institute of Taxation - Clauses 13-27 and 57: Employment Taxes and Pensions (FB08)
- Written evidence submitted by the Association of Taxation Technicians (ATT) - Clauses 37-38: Anti-avoidance: company reconstructions and reconstructions involving transfer of business (FB09)
- Written evidence submitted by the Chartered Institute of Taxation - Clauses 42-45, Schedule 3: Non-UK residents (FB10)
- Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - Clause 55 and Schedule 10: Winter Fuel Payment Charge (FB11)
- Written evidence submitted by Dave Chaplin, tax expert in the freelance sector - Clause 24: Umbrella Companies (FB12)
- Written evidence submitted by Imperial Brands - Clause 88 (FB13)
- Written evidence submitted by Dr Pete Cheema OBE, Chief Executive, Scottish Grocers' Federation (FB14)
- Written evidence submitted by Foreign Investors for Britain (FIFB) (FB15)
- Written evidence submitted by the Chartered Institute of Taxation - Clauses 70 to 76: Inheritance Tax (FB16)
- Written evidence submitted by the Chartered Institute of Taxation - Clause 79: Value Added Tax - Private hire vehicles or taxis (FB17)
- Written evidence submitted by the Association of Taxation Technicians (ATT) - Clause 80: Certain charitable donations not to be treated as supplies of goods (FB18)
- Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 37-38: Anti-Avoidance: company reconstructions (FB19)
- Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 79: Private hire vehicles or taxis (FB20)
- Written evidence submitted by the Association of Taxation Technicians - Clauses 156 to 162: Representation on proposed prohibition of promotion of certain tax avoidance arrangements and related sanctions (FB21)
- Written evidence submitted by the Association of Taxation Technicians - Clause 169: Publication under the new Promoter Action Notices (FB22)
- Written evidence submitted by the Association of Taxation Technicians - Clauses 220 to 246, and Schedules 19-20: Registration of tax advisers with HM Revenue & Customs (HMRC) (FB23)
- Written evidence submitted by the Association of Taxation Technicians - Clauses 247 and Schedule 21: Conduct of Tax Advisers, amendments to schedule 38 Finance Act 2012 (FB24)
- Written evidence submitted by the Association of Taxation Technicians - Clauses 248 to 250: Power to publish information about tax advisers (FB25)
- Written evidence submitted by the National Housing Federation - Economic Crime Levy (Part 3) (FB26)
- Written evidence submitted by JTI - Clause 88 (Rates of [tobacco] duty effective from 1 October 2026) and Part 4, Clauses 112-138 (Vaping products duty) (FB27)
- Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 156-162: Prohibition of promotion of certain tax avoidance arrangements) (FB28)
- Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 220-246 and Schedules 19 & 20: Registration of tax advisers (FB29)
- Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 247-250 and Schedule 21: Conduct of tax advisers (FB30)
- Written evidence submitted by the Chartered Institute of Taxation - Plastic Packaging Tax Clause 103: Pre-consumer plastic (FB31)
- Written evidence submitted by the Chartered Institute of Taxation - Part 6 - Avoidance: Clauses 156-219 (FB32)
- Written evidence submitted by the Chartered Institute of Taxation - Part 7, Chapter 1 - Clauses 220-246 and Schedules 19-20 - Registration of tax advisers (FB33)
- Written evidence submitted by the Chartered Institute of Taxation - Part 7, Chapter 2 - Tax Advisers - Conduct etc. - Clauses 247-250 (FB34)
- Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - Clause 252 and Schedule 22 - Data-gathering (FB35)
- Written evidence submitted by the Association of Taxation Technicians - Clause 258: Representation on proposed powers relating to electronic communications and digital contact details (FB36)
- Ways and Means resolution, Ways and Means resolution, Report stage, 3rd reading in the CommonsView in Hansard ↗25 speakers · 77 speechesDivision #449(No. 2) Bill: Third ReadingAyes 292Noes 161159 amendments tabled at Report stage in the Commons159 No decision11 members moved amendments
- 1st reading in the LordsView in Hansard ↗
Formal stage — recorded in Hansard.
- 2nd reading, Committee negatived, 3rd reading in the LordsView in Hansard ↗1 speaker · 2 speeches
King Charles III grants Royal Assent, and merges this bill into law
