To ask the Chancellor of the Duchy of Lancaster and Minister for the Cabinet Office, whether his (a) Department and (b) the Electoral Commission has made an estimate of the cost of holding a referendum on Scottish independence in 2020.

To ask the Chancellor of the Duchy of Lancaster and Minister for the Cabinet Office, whether his (a) Department and (b) the Electoral Commission has made an estimate of the cost of holding a referendum on Scottish independence in 2020.

I appreciate the opportunity to pay a tribute to Rose. Like many in this House, I had experiences here that, when the personal combined with the professional, meant that I found myself having what might professionally be called “a bit of a wobble”—I know that many colleagues from my intake...

I appreciate the opportunity to pay a tribute to Rose. Like many in this House, I had experiences here that, when the personal combined with the professional, meant that I found myself having what might professionally be called “a bit of a wobble”—I know that many colleagues from my intake...

Mr Speaker, I should like to pass on my thanks to you, on behalf of Scottish Conservative MPs. You have given us the opportunity to speak so that our constituents know that the Scottish National party is not the only voice for Scotland in this place. It is good for our Parliament, our country and our democracy that all the voices are heard, so I thank you for that.

What conversations have been had with the Department, and indeed the estates in Scotland, to ensure that the Government’s new initiatives on the shared rural network for mobile coverage and the exciting new developments on broadband will mean that the estates in Scotland can be used and leveraged so that my constituents can benefit as much as constituents elsewhere in the UK?

Mr Speaker, I should like to pass on my thanks to you, on behalf of Scottish Conservative MPs. You have given us the opportunity to speak so that our constituents know that the Scottish National party is not the only voice for Scotland in this place. It is good for our Parliament, our country and our democracy that all the voices are heard, so I thank you for that.

What conversations have been had with the Department, and indeed the estates in Scotland, to ensure that the Government’s new initiatives on the shared rural network for mobile coverage and the exciting new developments on broadband will mean that the estates in Scotland can be used and leveraged so that my constituents can benefit as much as constituents elsewhere in the UK?

Is the Minister on his feet?

Is the Minister on his feet?

I thank my hon. Friend for his intervention. He is quite right. There is a number of those accounting systems, but there is also a number of other systems and structures in place in Northern Ireland. I have to be honest about this. Although I have engaged with some of...

I thank my hon. Friend for his intervention. He is quite right. There is a number of those accounting systems, but there is also a number of other systems and structures in place in Northern Ireland. I have to be honest about this. Although I have engaged with some of...

My hon. Friend is almost making me skip over certain parts of my speech, so I appreciate his intervention. He is quite right. One of the key systems that is currently used is the VAT information exchange system. Under the current withdrawal agreement proposals, it will still be open to...

My hon. Friend is almost making me skip over certain parts of my speech, so I appreciate his intervention. He is quite right. One of the key systems that is currently used is the VAT information exchange system. Under the current withdrawal agreement proposals, it will still be open to...

As a result, I found that we were not able to get the level of transparency and speed of information when we were working right across China—certainly in a multinational company with lots of subsidiaries—as quickly as one would hope in the 21st century, although I know that China is...

As a result, I found that we were not able to get the level of transparency and speed of information when we were working right across China—certainly in a multinational company with lots of subsidiaries—as quickly as one would hope in the 21st century, although I know that China is...

My hon. Friend makes a very good point. The Minister will be well versed in some of the reports and debates on Making Tax Digital. A lot of these barriers were articulated at that time. One key area will be costs. Sometimes the cost of pieces of accounting software is...

My hon. Friend makes a very good point. The Minister will be well versed in some of the reports and debates on Making Tax Digital. A lot of these barriers were articulated at that time. One key area will be costs. Sometimes the cost of pieces of accounting software is...

I thank my hon. Friend for that intervention—I think. As my record will show, I am very much in favour of more international co-operation, and I hope that we will be doing that when we come back.

Accounting systems can really help with cross-border trade, from small companies to large multinationals....

I thank my hon. Friend for that intervention—I think. As my record will show, I am very much in favour of more international co-operation, and I hope that we will be doing that when we come back.

Accounting systems can really help with cross-border trade, from small companies to large multinationals....

My hon. Friend is making a very strong point about taxation returns and the problems in Northern Ireland. Does he agree with me that some of the simplest solutions can be the best? Some of the best tax regimes are in places such as Hong Kong where there are flat...

My hon. Friend is making a very strong point about taxation returns and the problems in Northern Ireland. Does he agree with me that some of the simplest solutions can be the best? Some of the best tax regimes are in places such as Hong Kong where there are flat...

Motion lapsed. Motion made and Question proposed, that this House do now adjourn. Agreed to on question.

Motion lapsed. Motion made and Question proposed, that this House do now adjourn. Agreed to on question.

It is a pleasure to have secured this Adjournment debate on the exciting topic of accounting systems in cross-border trade. I know the House is racked with anticipation for this debate, as shown by the packed Benches, so I am looking forward to it.

I have to admit that, because of...

It is a pleasure to have secured this Adjournment debate on the exciting topic of accounting systems in cross-border trade. I know the House is racked with anticipation for this debate, as shown by the packed Benches, so I am looking forward to it.

I have to admit that, because of...

I hope it is whisky; we will be here for a while.

Accountants can help us with some of our biggest social and environmental challenges. In the current context, with Brexit on the horizon, I thought this debate would be useful, and later in my speech I shall come to the...

I hope it is whisky; we will be here for a while.

Accountants can help us with some of our biggest social and environmental challenges. In the current context, with Brexit on the horizon, I thought this debate would be useful, and later in my speech I shall come to the...

The hon. Lady is talking about targets. Unfortunately, in Scotland we have missed the landfill target set back in 2012. Does she agree that the new Office for Environmental Protection should have a UK-wide reach, with the power to share best practice from all parts of the UK and ensure...

The hon. Lady is talking about targets. Unfortunately, in Scotland we have missed the landfill target set back in 2012. Does she agree that the new Office for Environmental Protection should have a UK-wide reach, with the power to share best practice from all parts of the UK and ensure...

We have heard this morning that the impact on trade with the rest of the world will be around 1%. The Government are in danger of losing and turning what was a practicality point into a political point unless they provide clarity. Will they release a list of indicative goods...

We have heard this morning that the impact on trade with the rest of the world will be around 1%. The Government are in danger of losing and turning what was a practicality point into a political point unless they provide clarity. Will they release a list of indicative goods...

I welcome my right hon. Friend’s announcements on infrastructure and broadband, which will also apply to Scotland. Will he also confirm that we were spending around £20 billion more on interest payments when the Conservatives and Liberal Democrats came into government? Those interest payments were going to international bondholders, so...

I welcome my right hon. Friend’s announcements on infrastructure and broadband, which will also apply to Scotland. Will he also confirm that we were spending around £20 billion more on interest payments when the Conservatives and Liberal Democrats came into government? Those interest payments were going to international bondholders, so...

The hon. Lady talks about childish behaviour, but it was, of course, the SNP that walked out of proceedings in this House rather than participate in debate.

On her point about tipping over the economy, I would say that my right hon. Friend the Chancellor of the Exchequer understands the irony...

The hon. Lady talks about childish behaviour, but it was, of course, the SNP that walked out of proceedings in this House rather than participate in debate.

On her point about tipping over the economy, I would say that my right hon. Friend the Chancellor of the Exchequer understands the irony...

It is a pleasure to speak in this debate. I obviously want to praise the Government for their Queen’s Speech. Some of today’s announcements on infrastructure and broadband will bring real benefits to Scotland, actually delivering where the devolved authorities have failed on so many measures—failing on their R100 targets,...

It is a pleasure to speak in this debate. I obviously want to praise the Government for their Queen’s Speech. Some of today’s announcements on infrastructure and broadband will bring real benefits to Scotland, actually delivering where the devolved authorities have failed on so many measures—failing on their R100 targets,...

In a week in which we have seen a poll indicate that more voters support independence, threatening to split the Union, can my right hon. Friend tell me what work he is doing to build on the last Administration’s work to get UK Departments engaging with, and getting more of a presence in, the devolved nations?

In a week in which we have seen a poll indicate that more voters support independence, threatening to split the Union, can my right hon. Friend tell me what work he is doing to build on the last Administration’s work to get UK Departments engaging with, and getting more of a presence in, the devolved nations?

What steps the Government is taking to strengthen the Union.

What steps the Government is taking to strengthen the Union.