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Proceeding contribution from Lord Mackay of Clashfern (Conservative) in the House of Lords on Thursday, 17 March 2011. It occurred during Debate on Financial Crime: Legislation.


Financial Crime: Legislation

My Lords, I have sat through this debate and found it extremely interesting. I took part in the proceedings on the Bribery Act, and I would certainly like to see it brought into effect as soon as possible. It was passed with support from all parties in its present form. I am an honorary fellow of the Chartered Institute of Taxation. I think that I am right in saying that this House struck a very strong blow against tax avoidance in a case called Ramsay some years ago when it said that artificial transactions were to be ignored when it came to assessing the tax of a company or an individual. I just wonder what has happened to that principle. Has it been submerged by the terrific complication in the tax statutes that has taken place over recent years?


Secondary information

Type
Proceeding contribution
Reference
726 c386 
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Business Corruption Developing countries Finance Enforcement Money laundering Public service Staff Overseas trade Small businesses Tax avoidance Serious Fraud Office Tax evasion Tax havens Revenue and Customs OECD Anti-Bribery Convention Freezing of assets Bribery
Legislation
Bribery Act 2010
Link
View this Proceeding contribution on www.publications.parliament.uk