Information since 13 May 2025, 11:28 p.m.
| Parliamentary Debates |
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Public Authorities (Fraud, Error and Recovery) Bill
89 speeches (20,651 words) Committee stage Monday 9th June 2025 - Grand Committee Mentions: 1: None It is already used without needing to apply to the courts—by HMRC, under Schedule 8 to the Finance (No. 2) Act - Link to Speech 2: Baroness Fox of Buckley (Non-affiliated - Life peer) HMRC already has powers to deduct money directly from bank accounts under Schedule 8 to the Finance (No.2) Act - Link to Speech |
| Select Committee Documents |
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Monday 7th July 2025
Correspondence - Letter from the Chief Executive and First Permanent Secretary of HM Revenue and Customs relating to the oral evidence session held on 12 June 2025 on Collecting the right tax from wealthy individuals, 26 June 2025 Public Accounts Committee Found: 20 to the Finance Act 2016 Nil Requirement to correct penalty under Schedule 18 to the Finance (No 2) Act |
| Secondary Legislation |
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Alcoholic Products (Repayment Interest Rate) (Alcohol Duty) Regulations 2025 These Regulations specify the rate of interest that has effect for the purposes of Parts 2 and 3 of Schedule 3 to the Finance Act 2001 (c. 9), which deals with interest on amounts payable by His Majesty’s Revenue and Customs (“HMRC”), for the purposes of alcohol duty (the “repayment interest rate”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 6th August - In Force: 1 Sep 2025 Found: In these Regulations— “alcohol duty” has the meaning given in section 47 of the Finance (No. 2) Act 2023 |
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Global Irregular Migration and Trafficking in Persons Sanctions Regulations 2025 These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13) to establish a sanctions regime for the purpose of preventing and combating people smuggling, trafficking in persons and the instrumentalisation of migration for the purpose of destabilising a country. Foreign, Commonwealth & Development Office Parliamentary Status - Text of Legislation - Made affirmative Laid: Tuesday 22nd July - In Force: 23 Jul 2025 Found: , sections 11, 12, 24(1), Schedule 4, paragraph 2 and Schedule 5, paragraphs 44 and 45; the Finance (No. 2) Act |
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Climate Change Agreements (Administration and Eligible Facilities) (Amendment) Regulations 2025 These Regulations concern the scheme providing for a reduced rate of climate change levy (“CCL”) established under Part IV of Schedule 6 to the Finance Act 2000 (c. 17). A facility which receives supplies of energy and which has entered into a climate change agreement (a voluntary agreement between such a facility and the Environment Agency) must meet targets for energy use or emissions which are specified in the agreement during a target period. If it does, it is eligible for a reduced rate of CCL during the certification period which is specified in the agreement in relation to that target period. If a facility does not meet any target for a target period, it may pay a buy-out fee on each tonne of carbon dioxide equivalent by which it falls short of meeting that target, and thus remains eligible for the reduced CCL rate. Department for Energy Security & Net Zero Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 9th July - In Force: 1 Jan 2026 Found: Act 2014 (c. 26), section 99 and Schedule 20; the Finance Act 2020 (c. 14), section 92, the Finance (No. 2) Act |
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Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025 These Regulations amend the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 (S.I. 2025/406) (“the 2025 Regulations”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 2nd July - In Force: 24 Jul 2025 Found: of the powers conferred by sections 241 and 256 of, and paragraph 2 of Schedule 16A to, the Finance (No. 2) Act |
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International Tax Compliance (Amendment) Regulations 2025 These Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th June - In Force: 16 Jul 2025 Found: exercise of the powers conferred by section 136 of the Finance Act 2002(1) and section 349 of the Finance (No. 2) Act |
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Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 These Regulations make provision implementing the rules and commentary set out in the OECD Crypto-Asset Reporting Framework first published in 2022 and subsequently amended in June 2023 and October 2023 (‘the rules’). They impose obligations on certain individuals and entities that make available a trading platform or provide a service effectuating exchanges between cryptoassets and fiat currencies or between one or more forms of certain cryptoassets, where those individuals or entities have a relevant nexus to the UK (‘UK reporting cryptoasset service providers’). UK reporting cryptoasset service providers are required to carry out due diligence on users of their services, to report information about those users to HMRC and to notify those users that the information will be reported to HMRC. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th June - In Force: 1 Jan 2026 Found: exercise of the powers conferred by section 136 of the Finance Act 2002(1) and section 349 of the Finance (No. 2) Act |
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Enterprise Act 2002 (Mergers Involving Newspaper Enterprises and Foreign Powers) Regulations 2025 These Regulations amend the Enterprise Act 2002 (c. 40) (“the Act”) to create exceptions within the merger control regime in Chapter 3A of Part 3 of the Act, which prohibits foreign state newspaper merger situations. A foreign state newspaper merger situation is created where a merger involving a newspaper enterprise, which meets certain conditions as to turnover and share of supply, results in a foreign power being able to control or influence the policy of the person carrying on the newspaper enterprise, or being able to control or influence that policy to a greater extent. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 15th May - In Force: Not stated Found: investment fund” means— (i)an investment fund within the meaning given by section 236(1) of the Finance (No. 2) Act |
| APPG Publications |
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Anti-Corruption and Responsible Tax APPG Document: Targeting the enablers of ineffective tax avoidance: supplementary paper Found: arrangements were abusive tax arrangements within the meaning of subparagraph 3(2) of Schedule 16 of Finance (No. 2) Act |
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Anti-Corruption and Responsible Tax APPG Document: Ineffective Tax Avoidance: Tackling the Enablers Found: The regime is to be found in Finance (No 2) Act 2017, and broadly speaking what it does is impose penalties |
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Loan Charge and Taxpayer Fairness APPG Document: Loan Charge Inquiry Report April 2019 Found: With the passing of the Finance (no.2) Act 2017, the Government introduced a Loan Charge on all employment-related |
| Department Publications - Transparency |
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Wednesday 16th July 2025
Ministry of Justice Source Page: Funds in Court in England and Wales Account 2024 to 2025 Document: (PDF) Found: by implementing a 30-year time limit on dormant funds held in court (became Section 350 of Finance (No. 2) Act |
| Department Publications - Consultations |
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Wednesday 2nd July 2025
Ministry of Housing, Communities and Local Government Source Page: How to implement Social Rent convergence Document: (PDF) Found: has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the Finance (No. 2) Act |
| Non-Departmental Publications - News and Communications |
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Sep. 25 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Drinks and Food UK Ltd v HMRC [2025] UKUT 00315 (TCC) Document: Drinks and Food UK Limited v HMRC (PDF) News and Communications Found: Section 2(1)-(2) of the Finance (No 2) Act 1992 contain the powers for the making of regulations to |
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Jul. 01 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: BENOIT D’ANGELIN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00212 (TCC) Document: Benoit D’Angelin v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: definition of ‘potentially chargeable event’ in section 809VH(2)(b) was amended by section 15(5)(c) Finance (No 2) Act |
| Non-Departmental Publications - Policy and Engagement |
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Jul. 21 2025
HM Revenue & Customs Source Page: Multinational Top-up Tax and Domestic Top-up Tax further amendments Document: (webpage) Policy and Engagement Found: This Schedule amends the Parts and Schedules of Finance (No.2) Act 2023 that implement Multinational |
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Jul. 21 2025
HM Revenue & Customs Source Page: Reform of the tax treatment of carried interest Document: (webpage) Policy and Engagement Found: in Chapter 5 of Part 3 of the Taxation of Chargeable Gains Act 1992, which was introduced by Finance (No. 2) Act |
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Jul. 21 2025
HM Revenue & Customs Source Page: Proposals to close in on promoters of marketed tax avoidance Document: (webpage) Policy and Engagement Found: Taxes Acts” in appropriate places in section 318.Subsection (3) amends Part 2 of Schedule 17 to Finance (No.2) Act |
| Non-Departmental Publications - Transparency |
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Jul. 21 2025
Trade Remedies Authority Source Page: TRA Annual Report and Accounts 2024-25 Document: (PDF) Transparency Found: Our GOV.UK provides detailed explanations and guidance. 1 Finance (No. 2) Act 2023, which inserted new |
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Jul. 21 2025
Trade Remedies Authority Source Page: TRA Annual Report and Accounts 2024-25 Document: (PDF) Transparency Found: Our GOV.UK page provides detailed explanations and guidance. 1 Finance (No. 2) Act 2023, which |
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Jul. 11 2025
Security Industry Authority Source Page: SIA business plan: 2025 to 2026 Document: (PDF) Transparency Found: A specific agreement under section 102 of the Finance (no 2) Act 1987 with the Treasury is in place |
| Draft Secondary Legislation |
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The Enterprise Act 2002 (Mergers Involving Newspaper Enterprises and Foreign Powers) Regulations 2025 These Regulations amend the Enterprise Act 2002 (c. 40) (“the Act”) to create exceptions within the merger control regime in Chapter 3A of Part 3 of the Act, which prohibits foreign state newspaper merger situations. A foreign state newspaper merger situation is created where a merger involving a newspaper enterprise, which meets certain conditions as to turnover and share of supply, results in a foreign power being able to control or influence the policy of the person carrying on the newspaper enterprise, or being able to control or influence that policy to a greater extent. Department for Digital, Culture, Media & Sport Found: investment fund” means— (i)an investment fund within the meaning given by section 236(1) of the Finance (No. 2) Act |
| Deposited Papers |
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Friday 18th July 2025
Department for Work and Pensions Source Page: Letter dated 11/07/2025 from Baroness Sherlock to Viscount Younger of Leckie regarding questions raised during the Committee stage (fifth day) of the Public Authorities (Fraud, Error and Recovery) Bill: support for those destitute after committing benefit fraud, number of cases going to court if court approval required for a Direct Deduction Order, process for eligibility verification measure and information gathering. 5p. Document: Letter_from_Baroness_Sherlock_to_Viscount_Younger.pdf (PDF) Found: similar form, albeit, used in different contexts, such as by HMRC (under Schedule 8 of The Finance (No. 2) Act |