Finance (No. 2) Bill — New Clause 29 — Review of Tax Avoidance Measures — 20 Apr 2021 at 16:15

The majority of MPs voted not to require a report on the impact of measures intended to reduce the evasion and avoidance of tax.

MPs were considering the Finance (No. 2) Bill.[1][2][3]

The proposed new clause rejected by a majority of MPs in this vote was titled: Review of tax avoidance measures and stated:

  • “(1) The Chancellor of the Exchequer must review the impact of sections 117 to 121 and Schedules 29 to 32 of this Act and lay a report of that review before the House of Commons within six months of the passing of this Act, and then annually for five further years.
  • (2) A review under this section must estimate the expected impact of sections 117 to 121 and Schedules 29 to 32 on—
  • (a) levels of tax avoidance,
  • (b) levels of tax evasion, and
  • (c) reducing the tax gap in each tax year from 2021-22 to 2025-26.”

The rejected new clause was accompanied by the following explanatory statement from its proposer:

  • This new clause would require the Government to review the impact of the provisions relating to tax avoidance and publish regular reports setting out their findings.

Clauses 117-120 provided for sanctions for those carrying on a business as a promoter of tax avoidance schemes, the disclosure tax avoidance schemes, penalties for enablers of defeated tax avoidance legislation, the operation of the general anti-abuse rule. Clause 121 required licencing authorities for taxis and scrap-yards to provide advice on tax requirements, and conduct a "tax-check", on applicants.[2][3]


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
Alliance0 10100.0%
Con358 (+2 tell) 0098.9%
DUP8 00100.0%
Green0 10100.0%
Independent0 40100.0%
Lab0 195 (+2 tell)099.0%
LDem0 110100.0%
PC0 30100.0%
SDLP0 20100.0%
SNP0 440100.0%
Total:366 261099.1%

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

no rebellions

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