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Speech in Westminster Hall - Tue 17 Mar 2015
Tourism Industry and VAT

"With five visits being made outwards from the UK for every two incoming visits, would there not be an additional benefit, of improving the balance of trade?..."
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Speech in Westminster Hall - Tue 16 Dec 2014
UK Film Investment (Tax Relief)

"I am delighted to take the opportunity today to draw the House’s attention to the serious and widespread misapprehension about the current status of the tax affairs of those who, between 1997 and 2007, invested in the increasingly successful UK film industry, at the encouragement and incentivisation of the British …..."
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Speech in Westminster Hall - Tue 16 Dec 2014
UK Film Investment (Tax Relief)

"I entirely agree with the hon. Gentleman. This takes us back to 1997, in the midst of the “Cool Britannia” era, in which stars of film and pop attended parties at Nos. 10 and 11 Downing street and the then Chancellor, the right hon. Member for Kirkcaldy and Cowdenbeath (Mr …..."
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Speech in Westminster Hall - Tue 16 Dec 2014
UK Film Investment (Tax Relief)

"I entirely agree with what the hon. Gentleman says. I think that this policy was a success and that one can visibly judge the tangible uplift in small film producing in Britain during the period that the tax relief existed. I think that the then Chancellor was right in March …..."
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Speech in Westminster Hall - Tue 16 Dec 2014
UK Film Investment (Tax Relief)

"My hon. Friend makes a series of very good points. These small films are something that Britain is good at. We have an international reputation in it and the developing creative industries in this country are something that we should celebrate, and yet investment in film is an inherently precarious …..."
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Speech in Westminster Hall - Tue 16 Dec 2014
UK Film Investment (Tax Relief)

"I am not dissenting from the Minister’s proposition that the post-2007 arrangement has been better than the arrangement that ran for the previous 10 years. Nor would I take issue with his assertion that there was some abuse of the previous system. However, when he says that investors used those …..."
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Written Question
Revenue and Customs: South West
Monday 8th September 2014

Asked by: Nick Harvey (Liberal Democrat - North Devon)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential effect of proposed closures of HM Revenue and Customs' enquiry centres on people in Devon, Cornwall and Somerset.

Answered by David Gauke

HM Revenue and Customs (HMRC) launched a new service across the UK on 29 May 2014 to support people who need extra help in getting their tax and benefits right. This replaced HMRC’s network of 281 Enquiry Centre’s which closed to the public on 30 June 2014.

The decision to make this change was based on extensive evaluation from independent customer research, a 10-week public consultation exercise and a successful pilot of the new service which took place in the North East of England involving the closure of 13 Enquiry Centres from June to Dec 2013.

The evaluation assessed the impact and effect on rural areas, transport links and costs to customers.

The new service is more accessible to these communities, since customers are able to arrange appointments with HMRC at locations convenient to them, this includes visits to their home if appropriate.


Written Question
Revenue and Customs
Monday 8th September 2014

Asked by: Nick Harvey (Liberal Democrat - North Devon)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what his Department's regional location strategy for HM Revenue and Customs offices is up to 2020.

Answered by David Gauke

HM Revenue and Customs (HMRC) is reshaping to become a smaller, more highly skilled organisation to meet the efficiencies required by the Spending Reviews, 2010 and 2013.

Its strategic intention is to move to fewer, larger regional centres, supplemented by other offices to provide specialist resources or touch down facilities for mobile staff. HMRC is considering what the offices of the future will look like and where they will be located. It is currently involving all staff in a national conversation on progress and expects more detail to be available at the end of 2015.

In 2012 HMRC gave a commitment to retaining a presence in 16 key centres until at least 2020.


Speech in Commons Chamber - Wed 02 Jul 2014
Finance Bill

"I strongly support the hon. Lady’s thesis that it is essential to get the wording right. At the moment, there seems to be a practice on the part of HMRC investigators to assume that any investment—certainly by private individuals taking advantage of this facility—is, by definition, improper. There is far …..."
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Speech in Commons Chamber - Wed 17 Jul 2013
Trident Alternatives Review

"indicated dissent...."
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