Committees

Finance Bill Sub-Committee

Lords Select Committee

The Economic Affairs Finance Bill Sub-Committee considers aspects of the Finance Bill from the point of view of technical issues of tax administration, clarification and simplification.

This Committee is a Sub-Committee of the Economic Affairs Committee

Follow the Economic Affairs Committee on X (formerly Twitter) using @LordsEconCom

Reports, special reports and government responses

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2nd Report - Research and development tax relief, HMRC data requirements, promoters of tax avoidance and sentencing for tax fraud
Inquiry Draft Finance Bill 2023-24
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HL Paper 52
Report
Response to this report
Government response to the Research and Development tax relief, HMRC data requirements, promoters of tax avoidance and sentencing for tax fraud report
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322KB
HL 52
Government Response
3rd Report - Research and development tax relief and expenditure credit
Inquiry Draft Finance Bill 2022-23
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HL Paper 137
Report
Response to this report
Letter from Victoria Atkins to Chair of the Finance Bill Sub-Committee: Government response to the Research and Development Tax Relief and Expenditure Credit report
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82KB
Correspondence
Response to this report
Government response to the Research and Development Tax Relief and Expenditure Credit report
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324KB
Government Response
2nd Report - Basis Period Reform and Uncertain Tax Treatments
Inquiry Draft Finance Bill 2021-22
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744KB
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HL Paper 128
Report
Response to this report
Government response - basis period reform and uncertain tax treaments
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277KB
Government Response

Correspondence

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Letter from Nigel Huddleston MP Financial Secretary to the Treasury to Lord Leigh Chair of the Economic Affairs Finance Bill Sub-Committee
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Correspondence
Letter from Ayming UK to Lord Leigh of Hurley Chair of the Finance Bill Sub Committee
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Correspondence
Letter from Nigel Huddleston MP Financial Secretary to the Treasury to Lord Leigh Chair of the Economic Affairs Finance Bill Sub-Committee
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Correspondence

Oral evidence transcripts

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29 November 2023
Inquiry Draft Finance Bill 2023-24
Witnesses Nigel Huddleston (Financial Secretary to the Treasury and Member of Parliament for Mid Worcestershire at House of Commons), Doug Stoneham (Deputy Director, Counter-Avoidance Policy and Technical at HMRC), Matthew Henty (Deputy Director, Enterprise and Property Tax at HM Treasury), and Zoë Nettlefield (Deputy Director, Strategic Data Policy at HMRC)
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Oral Evidence
20 November 2023
Inquiry Draft Finance Bill 2023-24
Witnesses Dr Andy Summers (Associate Professor of Law at London School of Economics (LSE)), Bill Dodwell (Member at Administrative Burdens Advisory Board), Kevin Hart (Chief Executive Officer at Business Application Software Developers Association), Samantha O'Sullivan (Policy Lead at Chartered Institute of Payroll Professionals), and Mr Joshua Toovey (Senior Research and Policy Officer at Association of Independent Professionals & the Self-Employed (IPSE))
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Oral Evidence
20 November 2023
Inquiry Draft Finance Bill 2023-24
Witnesses Colin Hailey (Chair of the Finance and Tax Committee at UK BioIndustry Association), Dr Roger Barker (Director of Policy and Corporate Governance at Institute of Directors), Michael Moore (Chief Executive at British Private Equity and Venture Capital Association (BVCA)), and Gillian Thomson (Group Tax Manager at Skanska)
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Oral Evidence

Written evidence

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HMRC (DFH0020)
Inquiry Draft Finance Bill 2023-24
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Tom Blenkinsop (Senior Public Affairs Advisor at Federation of Small Businesses (FSB)) (DFH0019)
Inquiry Draft Finance Bill 2023-24
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70KB
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35KB
ICAS (DFH0018)
Inquiry Draft Finance Bill 2023-24
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155KB
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299KB

Other publications

Government Responses
The Government has undertaken to respond to most committee reports within two months, although there are exceptions to this rule.
7 published
Declarations of interest
Members of the House of Lords must declare relevant interests in committee work.
3 published
Scrutiny evidence
Evidence received in the course of conducting legislative scrutiny.
1 published
Older evidence
Written evidence and oral evidence transcripts transferred from our archive website.
5 published
Other documents
Other documents connected to the committee's work.
1 published
Pre-2010 publications
Committee documents published online before May 2010.

Contact us

  • Email: financebill@parliament.uk
  • Phone: 020 7219 6225 (committee staff) | 020 7219 6640 (Press Officer)
  • Address: Economic Affairs Finance Bill Sub-Committee, House of Lords, London SW1A 0PW