Speeches made during Parliamentary debates are recorded in Hansard. For ease of browsing we have grouped debates into individual, departmental and legislative categories.
These initiatives were driven by Lord Leigh of Hurley, and are more likely to reflect personal policy preferences.
Lord Leigh of Hurley has not introduced any legislation before Parliament
Lord Leigh of Hurley has not co-sponsored any Bills in the current parliamentary sitting
There are 19.3 FTE working in the P&E team broken down as follows:
Director P&E: 1 FTE
P&E Core: 6 FTE
Integrity Systems Team: 9.4 FTE
Secretariat to the Independent Adviser on Ministers’ Interests: 2.9 FTE
Payments made to estates for losses caused by an Official Receiver since 2018 are as follows:
Year | Total number of payments | Total amount paid out (£) |
2021-22 (to end Feb) | 14 | 12,738 |
2020-21 | 6 | 13,127 |
2019-20 | 5 | 2,376 |
2018-19 | 5 | 2,856 |
There is no formal Official Receiver compensation scheme. If an Official Receiver believes that their actions have caused a loss to an insolvency estate, they will seek a payment from the Insolvency Service to compensate that estate.
The UK is committed to supporting access to water, sanitation, and hygiene (WASH), including in healthcare facilities, as part of our approach to Ending Preventable Deaths. Our £18.5m WASH Systems for Health programme will support governments in low- and lower-middle income countries to develop stronger systems crucial to the delivery of sustainable and climate resilient WASH services - a vital part of reducing the global infectious disease burden. Additionally, the Hygiene and Behaviour Change Coalition, funded by the UK, trained 460,000 health workers on hygiene improvements, and supported 14,800 facilities with WASH supplies.
Foreign, Commonwealth and Development Office (FCDO) consular staff are available to offer appropriate and tailored support to British nationals and their families, 24 hours a day, seven days a week and 365 days a year. The support we can provide is set out in Support for British nationals abroad: A guide, available on GOV.UK (https://www.gov.uk/government/publications/support-for-british-nationals-abroad-a-guide). The FCDO seek continuously to improve our processes and services by acting on feedback and reviewing what we do. The FCDO is an active member of international consular forums and learns from, and shares experiences and best practice with, a range of other countries.
The FCDO provides tailored support to families bereaved overseas, including providing information on local police and judicial procedures. Since 2015, the FCDO's Murder and Manslaughter Team have provided dedicated tailored support to families bereaved through homicide abroad. This includes working closely with a range of other organisations such as police Family Liaison Officers where these are deployed, and the Homicide Service in England and Wales, to help families access specialist services. A Memorandum of Understanding between the FCDO, National Police Chiefs Council, and the Chief Coroner of England and Wales has been updated and was published on GOV.UK (https://www.gov.uk/government/publications/murder-manslaughter-and-infanticide-of-british-nationals-abroad--2) in September 2020, setting out how each organisation coordinates delivery of their respective roles and responsibilities.
Sums arising which meet the definition of carried interest are properly assessed as chargeable gains subject to capital gains tax (CGT) of 18 per cent or 28 per cent for higher rate taxpayers.
In some circumstances, it is possible for sums meeting the definition of carried interest to be subject to income tax and additionally, capital gains tax. Here, double taxation would be a disproportionate outcome so relief is provided from this higher rate CGT charge to reduce the effective taxation, but only down to the higher of the two rates.
No assessment has been made of the cost of relieving these instances of double taxation.
In 2020, the then Chancellor commissioned the Office of Tax Simplification (OTS) to carry out a review of Capital Gains Tax (CGT). The OTS provided a costing on aligning CGT rates with those of Income Tax. Please see Paragraph 2.19 of the attached publication.
Sums arising which meet the definition of carried interest are properly assessed as chargeable gains subject to capital gains tax (CGT) of 18 per cent or 28 per cent for higher rate taxpayers.
In some circumstances, it is possible for sums meeting the definition of carried interest to be subject to income tax and additionally, capital gains tax. Here, double taxation would be a disproportionate outcome so relief is provided from this higher rate CGT charge to reduce the effective taxation, but only down to the higher of the two rates.
No assessment has been made of the cost of relieving these instances of double taxation.
In 2020, the then Chancellor commissioned the Office of Tax Simplification (OTS) to carry out a review of Capital Gains Tax (CGT). The OTS provided a costing on aligning CGT rates with those of Income Tax. Please see Paragraph 2.19 of the attached publication.
HMRC publishes annual statistics on information about individuals claiming non-domiciled status in the UK. The latest information shows that non-UK domiciled taxpayers are estimated to have been liable to pay over £7.9 billion in UK income tax, capital gains tax and National Insurance contributions in 2020-21 and have invested over £6 billion in the UK using the Business Investment Relief scheme introduced in 2012.
The Government remains supportive of the Enterprise Investment Scheme and Venture Capital Trusts. The Government will engage with businesses, investors, and others on any decisions made regarding the schemes.
No such assessment has been carried out as the Government has no current plans to subject members of a Limited Liability Partnerships (LLPs) to employer National Insurance contributions (NICs).
Individual members of LLPs are taxed in the same way as partners in a general partnership, paying Class 4 and Class 2 NICs like other partners and self-employed individuals. If members fall within the salaried member rules introduced by the Finance Act 2014, they are taxed as employees, paying Class 1 NICs.
No such assessment has been carried out. Employees, the self-employed and members of a Limited Liability Partnership who are subject to National Insurance contributions (NICs) will also be subject to the 1.25% NICs increase for the tax year 2022/23 and the Health and Social Care Levy from April 2023.
No such assessment has been carried out as there are no specific National Insurance contributions (NICs) exemptions for members of a Limited Liability Partnership (LLP).
Individual members of LLPs are taxed in the same way as partners in a general partnership, paying Class 4 and Class 2 NICs like other partners and self-employed individuals. If members fall within the salaried member rules introduced by the Finance Act 2014 they are taxed as employees, paying Class 1 NICs.
Following the end of the transition period, sales from UK businesses to the EU are exports and are zero-rated for VAT purposes. This means that the UK business seller should not charge UK VAT on the sale and should retain evidence of export.
How goods sent to the EU are treated upon import into the EU is a matter for the EU. On 1 July 2021, the EU removed low value consignment relief for VAT on imported goods not exceeding €22 and introduced a new optional simplification scheme for the collection and payment of VAT on goods not exceeding €150, known as the Import One Stop Shop.
The UK does not provide an impact assessment of policy measures that are introduced outside of the UK by jurisdictions.
Nonetheless, the Government appreciates that small and medium sized businesses (SMEs) are more likely to find the changes to trading with the EU challenging. In response, following the end of the transition period, the Government introduced the SME Brexit Support Fund, which closed to new applications on 30 June 2021. The Recovery Loan Scheme has continued to provide support since then. This helps businesses of any size access loans and other kinds of finance so they can recover after the pandemic and the transition period. Loans are available through a network of accredited lenders which are listed on the British Business Bank's website.
On 1st January 2021, new legislation introduced by the Government took effect which changes the rules for the VAT treatment of goods sold by businesses based overseas. These changes were introduced to further address non-compliance and evasion of VAT.
HMRC has a long-standing programme of compliance activity with such businesses, which continues. Since 1st January 2021, HMRC has investigated 4,488 businesses for non-compliance with VAT obligations that took place before then.
From 1 January to 31 October 2021, the number of overseas businesses with the declared classification of ‘retail sale via mail order houses or via internet’ that have registered for VAT in the UK is 12,111.
On 27 October 2021, the Office for Budget Responsibility set out their assessment of the fiscal impact of the new rules for overseas goods introduced from 1 January 2020, which includes the requirement for overseas businesses to register for VAT in the UK for the sale of low value imported goods. Based on outturn data for the current year it is now expected that the measure will generate £1.4 billion in 2021-22, rising steadily to £1.8 billion by 2026-27, a fivefold increase on the previous estimate.
The Government introduced changes on 1 January 2021 which meant that online marketplaces were liable to account for UK VAT on sales of goods in consignments valued £135 and below which are outside the UK at the point of sale, and for goods of any value sold by overseas sellers that are in the UK at the point of sale. The Government also removed Low Value Consignment Relief, which relieved VAT for goods imported into the UK in consignments up to £15 in value.
On 27 October 2021, the Office for Budget Responsibility set out their assessment of the fiscal impact of these changes as part of their Economic and Fiscal Outlook. They estimate the measures will generate £1.4 billion in the year 2021-22, with an expected increase each year following this.
Further to the answer given by the Secretary of State for Levelling Up, Housing and Communities, details of the sponsorship scheme for Ukraine will be set out in due course.
The Government has been clear that leaseholders should not bear the costs for the remediation of unsafe cladding. We are aware of one unacceptable case where the building owner is refusing to accept government funding and reimburse their leaseholders. The Department is urgently working to resolve this to make sure that the building owner does right by their leaseholders and reimburses them.
Where a building owner does not wish to apply for government funding, they should fund remediation themselves or through warranty claims and litigation against those responsible for the installation of unsafe cladding.
The Government has been clear that leaseholders should not bear the costs for the remediation of unsafe cladding. We are aware of one unacceptable case where the building owner is refusing to accept government funding and reimburse their leaseholders. The Department is urgently working to resolve this to make sure that the building owner does right by their leaseholders and reimburses them.
Where a building owner does not wish to apply for government funding, they should fund remediation themselves or through warranty claims and litigation against those responsible for the installation of unsafe cladding.
The Ministry of Justice collects statistics on deaths reported to coroners on an annual basis but does not have details of deaths that are under investigation. The Office of National Statistics publishes the number of registered deaths but does not distinguish between deaths referred to coroners and other deaths so it is not possible to determine the average waiting time.
The Ministry of Justice collects statistics on deaths reported to coroners on an annual basis but does not have details of deaths that are under investigation. The Office of National Statistics publishes the number of registered deaths but does not distinguish between deaths referred to coroners and other deaths so it is not possible to determine the average waiting time.