Finance (No. 2) Bill — New Clause 8 — Analysis of Effectiveness of Provisions of this Act on Tax Avoidance and Evasion — 19 Dec 2017 at 17:30

John Baron MP, Basildon and Billericay voted not to require a report on the impact of the Finance Act on artificial tax avoidance, tax evasion and the rate of collection of tax due.

The majority of MPs voted not to require a report on the impact of the Finance Act on artificial tax avoidance, tax evasion and the rate of collection of tax due.

MPs were considering the Finance Bill[1].

The proposed new clause rejected in this vote was titled: Analysis of Effectiveness of Provisions of this Act on Tax Avoidance and Evasion and stated:

  • “(1) The Chancellor of the Exchequer must review the effectiveness of the provisions of this Act in accordance with this section and lay a report of that review before the House of Commons within six months of the passing of this Act.
  • (2) A review under this section must consider—
  • (a) the effects of the provisions in reducing levels of artificial tax avoidance,
  • (b) the effects of the provisions in combating tax evasion, and
  • (c) estimates of the role of the provisions of this Act in reducing the tax gap in each tax year from 2018 to 2022.”.

The rejected new clause was accompanied by the following explanatory note:

  • This new clause requires the Chancellor of the Exchequer to carry out and publish a review of the effectiveness of the provisions of the Bill in tackling artificial tax avoidance and tax evasion, and in reducing the tax gap.

The "tax gap" is the difference between the amount of tax due and the amount collected[2].

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Debate in Parliament |

Party Summary

Votes by party, red entries are votes against the majority for that party.

What is Tell? '+1 tell' means that in addition one member of that party was a teller for that division lobby.

What are Boths? An MP can vote both aye and no in the same division. The boths page explains this.

What is Turnout? This is measured against the total membership of the party at the time of the vote.

PartyMajority (No)Minority (Aye)BothTurnout
Con302 (+2 tell) 0095.9%
DUP9 0090.0%
Green0 10100.0%
Independent0 10100.0%
Lab0 227 (+2 tell)087.4%
LDem0 10083.3%
PC0 40100.0%
SNP0 28080.0%
Total:311 271091.3%

Rebel Voters - sorted by party

MPs for which their vote in this division differed from the majority vote of their party. You can see all votes in this division, or every eligible MP who could have voted in this division

Sort by: Name | Constituency | Party | Vote

NameConstituencyPartyVote
no rebellions

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