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Speech in Commons Chamber - Mon 26 Oct 2015
Finance Bill

"Will the Minister give us an indication of the amount of consultation that has taken place on these changes, which, obviously, have been introduced since the publication of the Finance (No. 2) Act 2015? While I entirely appreciate that he rightly wants to ensure that the Exchequer receives the correct …..."
Mark Field - View Speech

View all Mark Field (Con - Cities of London and Westminster) contributions to the debate on: Finance Bill
Speech in Commons Chamber - Mon 26 Oct 2015
Finance Bill

"I congratulate the hon. Lady on her debut at the Dispatch Box, and I hope she will be looking across in precisely the same direction for many years to come. Will she give at least some thought to what was said by the Minister, in that there is a delicate …..."
Mark Field - View Speech

View all Mark Field (Con - Cities of London and Westminster) contributions to the debate on: Finance Bill
Speech in Commons Chamber - Mon 26 Oct 2015
Finance Bill

"Does the hon. Gentleman recognise that the concept of carried interest is integral to the way that private equity and venture capital industries operate? The Government have been pretty robust at trying to draw the distinction to which he refers, between capital and income, and any abusive schemes will be …..."
Mark Field - View Speech

View all Mark Field (Con - Cities of London and Westminster) contributions to the debate on: Finance Bill
Speech in Commons Chamber - Mon 26 Oct 2015
Finance Bill

"I do not want to get involved in a philosophical debate about fairness or otherwise in relation to the tax system. The hon. Gentleman is making a perfectly logical argument and one that I have some sympathy with—that in the longer term we should try to move towards a system …..."
Mark Field - View Speech

View all Mark Field (Con - Cities of London and Westminster) contributions to the debate on: Finance Bill
Speech in Commons Chamber - Mon 26 Oct 2015
Finance Bill

"I appreciate that the current regime for vehicle excise duty reflects carbon emissions, but I mentioned in an earlier intervention that one of the biggest concerns in relation to clean air, particularly in London, is about NOx—nitrogen dioxide—emissions. That is a particular problem in emissions from diesel vehicles. Will some …..."
Mark Field - View Speech

View all Mark Field (Con - Cities of London and Westminster) contributions to the debate on: Finance Bill
Speech in General Committees - Wed 21 Oct 2015
Draft Double Taxation Relief and International Tax Enforcement (Algeria) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Sweden) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Senegal) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Croatia) Order 2015 draft Double Taxation Relief and International Tax Enforcement (Bulgaria) Order 2015 Draft International Tax Enforcement (Brazil) Order 2015

"I wish to make a brief contribution. I will leave it to the Minister, of course, to answer the issues raised by the hon. Member for Wolverhampton South West, but in part it is an EU convention to use this particular template, rather than an exercise of British fiscal power. …..."
Mark Field - View Speech

View all Mark Field (Con - Cities of London and Westminster) contributions to the debate on: Draft Double Taxation Relief and International Tax Enforcement (Algeria) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Sweden) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Senegal) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Croatia) Order 2015 draft Double Taxation Relief and International Tax Enforcement (Bulgaria) Order 2015 Draft International Tax Enforcement (Brazil) Order 2015
Speech in General Committees - Wed 21 Oct 2015
Draft Double Taxation Relief and International Tax Enforcement (Algeria) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Sweden) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Senegal) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Croatia) Order 2015 draft Double Taxation Relief and International Tax Enforcement (Bulgaria) Order 2015 Draft International Tax Enforcement (Brazil) Order 2015

"I should perhaps say that, in my latest role as vice-chairman of the party, I spent this weekend in a place I suspect I will never go to again, Karlstad in the middle of Sweden, attending our sister party’s party conference. I can assure the hon. Gentleman that the exports …..."
Mark Field - View Speech

View all Mark Field (Con - Cities of London and Westminster) contributions to the debate on: Draft Double Taxation Relief and International Tax Enforcement (Algeria) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Sweden) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Senegal) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Croatia) Order 2015 draft Double Taxation Relief and International Tax Enforcement (Bulgaria) Order 2015 Draft International Tax Enforcement (Brazil) Order 2015
Speech in General Committees - Wed 21 Oct 2015
Draft Double Taxation Relief and International Tax Enforcement (Algeria) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Sweden) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Senegal) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Croatia) Order 2015 draft Double Taxation Relief and International Tax Enforcement (Bulgaria) Order 2015 Draft International Tax Enforcement (Brazil) Order 2015

"I take on board your view, Mr Chairman, and you can be assured that the light interventions will be light in time terms as well.

There is also an argument that having these double taxation treaties militates away from the idea of tax competition. In other words, we are standardising …..."
Mark Field - View Speech

View all Mark Field (Con - Cities of London and Westminster) contributions to the debate on: Draft Double Taxation Relief and International Tax Enforcement (Algeria) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Sweden) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Senegal) Order 2015 Draft Double Taxation Relief and International Tax Enforcement (Croatia) Order 2015 draft Double Taxation Relief and International Tax Enforcement (Bulgaria) Order 2015 Draft International Tax Enforcement (Brazil) Order 2015
Written Question
Tax Avoidance
Thursday 26th February 2015

Asked by: Mark Field (Conservative - Cities of London and Westminster)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 10 February 2015 to Question 222787, what constitutes appropriate training for HM Revenue and Customs' staff dealing with accelerated payment notices; and what qualifications and training are required of the specialised team responsible for such notices.

Answered by David Gauke

HMRC’s staff dealing with Accelerated Payment Notices are trained to ensure that they have a clear understanding of the relevant legislation and the operational processes to be followed under the Accelerated Payments regime. Where necessary, for example if they are dealing with Accelerated Payment Notices to be issued in a specialist area of the tax code such as Stamp Duty Loan Trusts, staff also receive bespoke technical training in that area.

Speech in Commons Chamber - Wed 11 Feb 2015
Tax Avoidance

"The Minister made the important point in earlier exchanges that there should never be any political inference, whichever Government are in power, in disciplining or legal action over these sorts of matters. We would be going down an incredibly dangerous path, particularly this close to an election, if the pressure …..."
Mark Field - View Speech

View all Mark Field (Con - Cities of London and Westminster) contributions to the debate on: Tax Avoidance