This was a amendment on the Finance (No. 2) Bill. The Finance (No. 2) Bill is a broad package of government finance and tax measures, including anti-avoidance reforms, new HMRC powers and penalties, rules affecting advisers and promoters, and various excise and tax changes. It has been heavily debated in Parliament, with Labour-led amendments aimed at tightening definitions and adding safeguards, while opponents sought to narrow or slow reforms. The bill has progressed through the Commons with changes and is now before the Lords for final consideration at its 3rd reading.
•Strengthened anti-avoidance regime and enforcement powers, including proposed new sanctions on advisers and the ability to publish penalties, designed to curb aggressive tax planning and promoter activity.
•Expanded liability and information-sharing rules, notably powers for HMRC to determine PAYE and measures extending joint/connected liability for promoters and introducers, subject to specific safeguards being debated in Committee.
•Focus on advisers and promoters: significant discussion around registering tax advisers, widening sanctionable-conduct rules, and balancing enforcement with protections such as reasonable-care defences, representation rights, and publication safeguards to avoid chilling legitimate professional advice.
•Policy tensions around tax/tobacco regimes and implementation: debates over vaping duties versus a proposed punitive tobacco duty increase, plus calls for robust enforcement against illegal tobacco and for inflation-linked uprating of certain charges, where applicable.
During the Report Stage, MPs defeated Amendment 5, which sought changes to threshold figures in Clause 13 and would remove other subsections. A separate proposed clause by Daisy Cooper would require HMRC to notify taxpayers affected by frozen income tax thresholds. The division ended 172 in favour and 283 against, with two MPs voting against their party whip on these amendments, leaving the bill to continue its passage with its existing provisions.
Amendments on threshold rules defeatedTwo MPs rebelled against their party whipTaxpayer-notification clause debatedBill advances to next stage
AI-generated context — may contain errors.
Turnout by party
70%
Ulster Unionist Party
1/1 (100%)
Plaid Cymru
4/4 (100%)
Traditional Unionist Voice
1/1 (100%)
Your Party
1/1 (100%)
Restore Britain
1/1 (100%)
Reform UK
7/8 (88%)
Conservative
94/114 (82%)
Green Party
4/5 (80%)
What happens next?
The bill continues through its current stage with the amendment applied (or rejected).
