Draft Finance Bill 2021-22

Inquiry by the Finance Bill Sub-Committee, 16 September 2021 to 1 February 2022. Its page on the Parliament website.

Reports and responses

• 2nd Report - Basis Period Reform and Uncertain Tax Treatments (15 December 2021)
• Government response - basis period reform and uncertain tax treaments (2 February 2022)

Evidence sessions

• 11 October 2021: Sharron West, Low Incomes Tax Reform Group (LITRG); Richard Wild, Chartered Institute of Taxation (CIOT)
• 11 October 2021: Emma Rawson, Association of Taxation Technicians (ATT); Susan Cattell, Institute of Chartered Accountants of Scotland; Richard Jones, Institute of Chartered Accountants in England and Wales; Jason Piper, Association of Chartered Certified Accountants
• 21 October 2021: Rebecca Benneyworth, Administrative Burdens Advisory Board; Andrew Chamberlain, Association of Independent Professionals & the Self-Employed (IPSE); Mike Cherry OBE, Federation of Small Businesses (FSB)
• 21 October 2021: Malcolm Gammie QC, Tax Law Review Committee; Bill Dodwell, Office of Tax Simplification
• 28 October 2021: Helen Page, HMRC; Christopher Thomas, HMRC; Bridget Micklem, HMRC; Thomas Brown, HMRC