Motion to consider. Agreed to on question.

Motion to consider. Agreed to on question.

Lords motion to consider. Agreed to on question.

Lords motion to consider. Agreed to on question.

My Lords, these regulations will make targeted and technical amendments to strengthen the operation and transparency of the register of overseas entities, which I will refer to as the ROE. They will also correct a technical issue relating to limited liability partnerships, which I will refer to as LLPs.

The Government...

My Lords, these regulations will make targeted and technical amendments to strengthen the operation and transparency of the register of overseas entities, which I will refer to as the ROE. They will also correct a technical issue relating to limited liability partnerships, which I will refer to as LLPs.

The Government...

My Lords, I welcome the opportunity to speak to these regulations, which form part of the ongoing work to strengthen and refine the register of overseas entities, a register introduced by the Conservative Government to bring greater transparency

to overseas ownership of UK land and to protect our economy from...

My Lords, I welcome the opportunity to speak to these regulations, which form part of the ongoing work to strengthen and refine the register of overseas entities, a register introduced by the Conservative Government to bring greater transparency

to overseas ownership of UK land and to protect our economy from...

My Lords, it is a pleasure to follow the noble Lord, Lord Ashcombe, for the first time, I think. I welcome him to the wonderful world of economic crime. We are history-makers today, in that this is the first 11 am Tuesday session. It is a welcome change to the...

My Lords, it is a pleasure to follow the noble Lord, Lord Ashcombe, for the first time, I think. I welcome him to the wonderful world of economic crime. We are history-makers today, in that this is the first 11 am Tuesday session. It is a welcome change to the...

My Lords, I welcome the noble Lord, Lord Ashcombe, to his new role and congratulate him on it, and I thank both noble Lords for the points raised during this very short debate. I start by saying that the UK’s approach to the ROE is way ahead of international standards...

My Lords, I welcome the noble Lord, Lord Ashcombe, to his new role and congratulate him on it, and I thank both noble Lords for the points raised during this very short debate. I start by saying that the UK’s approach to the ROE is way ahead of international standards...

My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.

Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...

My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.

Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...

Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.

The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...

Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.

The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...

This paper outlines the current regulation of doorstep selling (or cold calling) under the provisions of the Consumer Contracts Regulations 2013. It also provides information on how 'No Cold Calling Zones' work in practice.

This paper outlines the current regulation of doorstep selling (or cold calling) under the provisions of the Consumer Contracts Regulations 2013. It also provides information on how 'No Cold Calling Zones' work in practice.

There are concerns that company donations are a means by which foreign money can enter UK politics. Reforms have been included in the Representation of the People Bill to address this.

There are concerns that company donations are a means by which foreign money can enter UK politics. Reforms have been included in the Representation of the People Bill to address this.

To ask the Right hon. Member for Kenilworth and Southam, representing the Speaker's Committee on the Electoral Commission, whether Scottish Limited Liability Partnerships are deemed to be companies for the purposes of its guidance on corporate donations.

To ask the Right hon. Member for Kenilworth and Southam, representing the Speaker's Committee on the Electoral Commission, whether Scottish Limited Liability Partnerships are deemed to be companies for the purposes of its guidance on corporate donations.

To ask the Secretary of State for Health and Social Care, How many (a) GP practices and (b) Primary Care Networks providing NHS care are currently registered as Limited Liability Partnerships.

To ask the Secretary of State for Health and Social Care, How many (a) GP practices and (b) Primary Care Networks providing NHS care are currently registered as Limited Liability Partnerships.

Does the Minister agree with me that, if there are going to be tax increases of any sort, they should be fair and should not be borne by people who are paying PAYE, who have no choice about paying their tax—but that everyone over there seems to think that everyone else should have an opportunity to avoid it?

Does the Minister agree with me that, if there are going to be tax increases of any sort, they should be fair and should not be borne by people who are paying PAYE, who have no choice about paying their tax—but that everyone over there seems to think that everyone else should have an opportunity to avoid it?

My Lords, the Government do not comment on tax speculation outside of fiscal events. The Chancellor will set out the Government’s fiscal plans at the forthcoming Budget.

My Lords, the Government do not comment on tax speculation outside of fiscal events. The Chancellor will set out the Government’s fiscal plans at the forthcoming Budget.

My Lords, given that professional services contribute some 12% to GDP, and that almost all the UK’s leading accountancy and law firms operate as LLPs, has the Minister examined the potential for unintended consequences such as increased incorporation or outsourcing, which could reduce, rather than increase, the overall tax take? I originally tabled this Question to probe the bad but rumoured idea of taxing GP partnerships in this way. Can the Minister at least rule that out?

My Lords, given that professional services contribute some 12% to GDP, and that almost all the UK’s leading accountancy and law firms operate as LLPs, has the Minister examined the potential for unintended consequences such as increased incorporation or outsourcing, which could reduce, rather than increase, the overall tax take? I originally tabled this Question to probe the bad but rumoured idea of taxing GP partnerships in this way. Can the Minister at least rule that out?

I am grateful to the noble Baroness for her question. However, she knows that I am not going to speculate or give a running commentary on the next Budget now. There has been much speculation, as is usual ahead of a Budget. A lot of that speculation is irresponsible. I am not going to comment on individual tax measures now. We will do things in the usual way. The Chancellor has asked the OBR to produce a new forecast. She will make decisions based on that forecast. We will set out our fiscal plans at the forthcoming Budget. The Chancellor will do so mindful of the importance of growth and investment to businesses and the economy.

I am grateful to the noble Baroness for her question. However, she knows that I am not going to speculate or give a running commentary on the next Budget now. There has been much speculation, as is usual ahead of a Budget. A lot of that speculation is irresponsible. I am not going to comment on individual tax measures now. We will do things in the usual way. The Chancellor has asked the OBR to produce a new forecast. She will make decisions based on that forecast. We will set out our fiscal plans at the forthcoming Budget. The Chancellor will do so mindful of the importance of growth and investment to businesses and the economy.

My Lords, does the Minister, as an expert in taxation matters, agree that in reality, the great majority of those who are partners in limited liability partnerships do not have any of the autonomy of self-employed persons but are treated as having such autonomy, and that it would be logical for all those who are in reality employed persons to be treated in the same way by the tax system?

My Lords, does the Minister, as an expert in taxation matters, agree that in reality, the great majority of those who are partners in limited liability partnerships do not have any of the autonomy of self-employed persons but are treated as having such autonomy, and that it would be logical for all those who are in reality employed persons to be treated in the same way by the tax system?