Income Shifting
EDM number 714 in 2007-08, proposed by Robert Smith on 16/01/2008.
Categorised under the topic of Taxation.
That this House notes with concern the proposals for a new tax on income shifting; is aware of the disquiet expressed at the proposals by small businesses, the self-employed, freelancers, accountants and other affected parties; is concerned that the new tax will make it impossible for jointly-owned businesses to self-assess their tax liability with any certainty; observes that ever since the introduction of the independent taxation of spouses, it has been standard practice for married couples to own businesses jointly, that this was recommended by the Government for many years and that people who followed this advice now face being penalised; is concerned that the proposals are in direct conflict with the Government's stated aim of encouraging enterprise and small businesses; observes that the new proposals will be inconsistent with divorce law and capital gains tax, so that spouses will be entitled to an equal share of the value of a business when they divorce, or of the proceeds from it when sold, but not of the profits while it is operational; and urges the Government to reconsider its proposals ahead of the Budget.
This motion has been signed by a total of 187 MPs, 1 of these signatures have been withdrawn.
MP | Date | Constituency | Party | Type |
Robert Smith | 16/01/2008 | West Aberdeenshire and Kincardine | Liberal Democrat | Proposed |
John Thurso | 16/01/2008 | Caithness, Sutherland and Easter Ross | Liberal Democrat | Seconded |
Peter Bottomley | 17/01/2008 | Worthing West | Conservative | Seconded |
John Hemming | 17/01/2008 | Birmingham, Yardley | Liberal Democrat | Seconded |
Andrew George | 17/01/2008 | St Ives | Liberal Democrat | Seconded |
Bob Spink | 17/01/2008 | Castle Point | Conservative | Seconded |
Derek Conway | 17/01/2008 | Old Bexley & Sidcup | Conservative | Signed |
Mike Hancock | 17/01/2008 | Portsmouth South | Liberal Democrat | Signed |
Adrian Sanders | 21/01/2008 | Torbay | Liberal Democrat | Signed |
Simon Hughes | 21/01/2008 | North Southwark and Bermondsey | Liberal Democrat | Signed |
John Leech | 21/01/2008 | Manchester, Withington | Liberal Democrat | Signed |
Dan Rogerson | 21/01/2008 | North Cornwall | Liberal Democrat | Signed |
David Taylor | 22/01/2008 | North West Leicestershire | Labour | Signed |
Robert Walter | 22/01/2008 | North Dorset | Conservative | Signed |
Paul Rowen | 22/01/2008 | Rochdale | Liberal Democrat | Signed |
Alan Simpson | 23/01/2008 | Nottingham South | Labour | Signed |
Charles Kennedy | 23/01/2008 | Ross, Skye and Lochaber | Liberal Democrat | Signed |
Andrew MacKay | 23/01/2008 | Bracknell | Conservative | Signed |
Colin Breed | 23/01/2008 | South East Cornwall | Liberal Democrat | Signed |
Menzies Campbell | 23/01/2008 | North East Fife | Liberal Democrat | Signed |
Don Foster | 23/01/2008 | Bath | Liberal Democrat | Signed |
Janet Anderson | 23/01/2008 | Rossendale and Darwen | Labour | Signed |
Alan Beith | 23/01/2008 | Berwick-upon-Tweed | Liberal Democrat | Signed |
Roger Williams | 23/01/2008 | Brecon and Radnorshire | Liberal Democrat | Signed |
Stephen Williams | 23/01/2008 | Bristol West | Liberal Democrat | Signed |
Jennifer Willott | 23/01/2008 | Cardiff Central | Liberal Democrat | Signed |
Mark Oaten | 24/01/2008 | Winchester | Liberal Democrat | Signed |
Jeremy Browne | 24/01/2008 | Taunton | Liberal Democrat | Signed |
Lorely Burt | 24/01/2008 | Solihull | Liberal Democrat | Signed |
Nicholas Soames | 25/01/2008 | Mid Sussex | Conservative | Signed |
Vincent Cable | 25/01/2008 | Twickenham | Liberal Democrat | Signed |
Alistair Carmichael | 25/01/2008 | Orkney and Shetland | Liberal Democrat | Signed |
Frank Field | 25/01/2008 | Birkenhead | Labour | Signed |
Paul Burstow | 28/01/2008 | Sutton and Cheam | Liberal Democrat | Signed |
Malcolm Bruce | 29/01/2008 | Gordon | Liberal Democrat | Signed |
Tom Brake | 30/01/2008 | Carshalton and Wallington | Liberal Democrat | Signed |
Tim Boswell | 30/01/2008 | Daventry | Conservative | Signed |
Rudi Vis | 30/01/2008 | Finchley and Golders Green | Labour | Signed |
Susan Kramer | 30/01/2008 | Richmond Park | Liberal Democrat | Signed |
David Heath | 31/01/2008 | Somerton & Frome | Liberal Democrat | Signed |
Robert Key | 31/01/2008 | Salisbury | Conservative | Signed |
Sarah Teather | 31/01/2008 | Brent East | Liberal Democrat | Signed |
Paul Keetch | 04/02/2008 | Hereford | Liberal Democrat | Signed |
Jim Cunningham | 04/02/2008 | Coventry South | Labour | Signed |
Steve Webb | 04/02/2008 | Northavon | Liberal Democrat | Signed |
Philip Davies | 04/02/2008 | Shipley | Conservative | Signed |
Michael Gove | 04/02/2008 | Surrey Heath | Conservative | Signed |
Christopher Huhne | 05/02/2008 | Eastleigh | Liberal Democrat | Signed |
Alistair Burt | 05/02/2008 | North East Bedfordshire | Conservative | Signed |
Paul Goodman | 05/02/2008 | Wycombe | Conservative | Signed |
Philip Hammond | 05/02/2008 | Runnymede and Weybridge | Conservative | Signed |
Nicholas Winterton | 05/02/2008 | Macclesfield | Conservative | Signed |
Mark Harper | 05/02/2008 | Forest of Dean | Conservative | Signed |
David Howarth | 05/02/2008 | Cambridge | Liberal Democrat | Signed |
Mark Hunter | 05/02/2008 | Cheadle | Liberal Democrat | Signed |
Willie Rennie | 05/02/2008 | Dunfermline and West Fife | Liberal Democrat | Signed |
Edward Vaizey | 06/02/2008 | Wantage | Conservative | Signed |
John Pugh | 07/02/2008 | Southport | Liberal Democrat | Signed |
Michael Mates | 07/02/2008 | East Hampshire | Conservative | Signed |
Martin Horwood | 07/02/2008 | Cheltenham | Liberal Democrat | Signed |
Alex Salmond | 18/02/2008 | Banff and Buchan | Scottish National Party | Signed |
Oliver Heald | 18/02/2008 | North East Hertfordshire | Conservative | Signed |
Lindsay Hoyle | 18/02/2008 | Chorley | Labour | Signed |
Bob Laxton | 18/02/2008 | Derby North | Labour | Signed |
Tim Loughton | 18/02/2008 | East Worthing and Shoreham | Conservative | Signed |
Theresa May | 18/02/2008 | Maidenhead | Conservative | Signed |
Andrew Mitchell | 18/02/2008 | Sutton Coldfield | Conservative | Signed |
Michael Moore | 18/02/2008 | Berwickshire, Roxburgh and Selkirk | Liberal Democrat | Signed |
Andrew Murrison | 18/02/2008 | Westbury | Conservative | Signed |
Richard Ottaway | 18/02/2008 | Croydon South | Conservative | Signed |
Graham Brady | 18/02/2008 | Altrincham and Sale West | Conservative | Signed |
Annette Brooke | 18/02/2008 | Mid Dorset and North Poole | Liberal Democrat | Signed |
Simon Burns | 18/02/2008 | West Chelmsford | Conservative | Signed |
David Davies | 18/02/2008 | Monmouth | Conservative | Signed |
Michael Fabricant | 18/02/2008 | Lichfield | Conservative | Signed |
Cheryl Gillan | 18/02/2008 | Chesham and Amersham | Conservative | Signed |
James Gray | 18/02/2008 | North Wiltshire | Conservative | Signed |
Gary Streeter | 18/02/2008 | South West Devon | Conservative | Signed |
Hugo Swire | 18/02/2008 | East Devon | Conservative | Signed |
Hywel Williams | 18/02/2008 | Caernarfon | Plaid Cymru | Signed |
Richard Benyon | 18/02/2008 | Newbury | Conservative | Signed |
Douglas Carswell | 18/02/2008 | Harwich | Conservative | Signed |
Philip Dunne | 18/02/2008 | Ludlow | Conservative | Signed |
David Gauke | 18/02/2008 | South West Hertfordshire | Conservative | Signed |
Stephen Hammond | 18/02/2008 | Wimbledon | Conservative | Signed |
Jeremy Hunt | 18/02/2008 | South West Surrey | Conservative | Signed |
Grant Shapps | 18/02/2008 | Welwyn Hatfield | Conservative | Signed |
John Redwood | 19/02/2008 | Wokingham | Conservative | Signed |
Angus Robertson | 19/02/2008 | Moray | Scottish National Party | Signed |
John Horam | 19/02/2008 | Orpington | Conservative | Signed |
Jacqui Lait | 19/02/2008 | Beckenham | Conservative | Signed |
David Laws | 19/02/2008 | Yeovil | Liberal Democrat | Signed |
John Maples | 19/02/2008 | Stratford-on-Avon | Conservative | Signed |
Ann Cryer | 19/02/2008 | Keighley | Labour | Signed |
Michael Fallon | 19/02/2008 | Sevenoaks | Conservative | Signed |
Norman Baker | 19/02/2008 | Lewes | Liberal Democrat | Signed |
John Bercow | 19/02/2008 | Buckingham | Conservative | Signed |
Crispin Blunt | 19/02/2008 | Reigate | Conservative | Signed |
Robert Syms | 19/02/2008 | Poole | Conservative | Signed |
Ben Wallace | 19/02/2008 | Lancaster and Wyre | Conservative | Signed |
Ann Winterton | 19/02/2008 | Congleton | Conservative | Signed |
Danny Alexander | 19/02/2008 | Inverness, Nairn, Badenoch and Strathspey | Liberal Democrat | Signed |
Nadine Dorries | 19/02/2008 | Mid Bedfordshire | Conservative | Signed |
Daniel Kawczynski | 19/02/2008 | Shrewsbury and Atcham | Conservative | Signed |
Stewart Hosie | 19/02/2008 | Dundee East | Scottish National Party | Signed |
Charles Walker | 19/02/2008 | Broxbourne | Conservative | Signed |
Linda Riordan | 19/02/2008 | Halifax | Labour | Signed |
David Ruffley | 20/02/2008 | Bury St Edmunds | Conservative | Signed |
Andrew Selous | 20/02/2008 | South West Bedfordshire | Conservative | Signed |
Caroline Spelman | 20/02/2008 | Meriden | Conservative | Signed |
Charles Hendry | 20/02/2008 | Wealden | Conservative | Signed |
Kate Hoey | 20/02/2008 | Vauxhall | Labour | Signed |
Peter Luff | 20/02/2008 | Mid Worcestershire | Conservative | Signed |
David Mundell | 20/02/2008 | Dumfriesshire, Clydesdale and Tweeddale | Conservative | Signed |
Michael Ancram | 20/02/2008 | Devizes | Conservative | Signed |
Nigel Waterson | 20/02/2008 | Eastbourne | Conservative | Signed |
Tim Farron | 20/02/2008 | Westmorland and Lonsdale | Liberal Democrat | Signed |
David Jones | 20/02/2008 | Clwyd West | Conservative | Signed |
Jo Swinson | 20/02/2008 | East Dunbartonshire | Liberal Democrat | Signed |
Laurence Robertson | 21/02/2008 | Tewkesbury | Conservative | Signed |
Evan Harris | 21/02/2008 | Oxford West and Abingdon | Liberal Democrat | Signed |
Michael Howard | 21/02/2008 | Folkestone and Hythe | Conservative | Signed |
Glenda Jackson | 21/02/2008 | Hampstead and Highgate | Labour | Signed |
Julie Kirkbride | 21/02/2008 | Bromsgrove | Conservative | Signed |
Paul Flynn | 21/02/2008 | Newport West | Labour | Signed |
Peter Ainsworth | 21/02/2008 | East Surrey | Conservative | Signed |
James Arbuthnot | 21/02/2008 | North East Hampshire | Conservative | Signed |
Anne Main | 21/02/2008 | St Albans | Conservative | Signed |
John Butterfill | 22/02/2008 | Bournemouth West | Conservative | Signed |
Martin Caton | 22/02/2008 | Gower | Labour | Signed |
Janet Dean | 22/02/2008 | Burton | Labour | Signed |
David Borrow | 22/02/2008 | South Ribble | Labour | Signed |
Ian Stewart | 22/02/2008 | Eccles | Labour | Signed |
Mark Prisk | 25/02/2008 | Hertford and Stortford | Conservative | Signed |
Lynne Jones | 25/02/2008 | Birmingham, Selly Oak | Labour | Signed |
Stephen O'Brien | 25/02/2008 | Eddisbury | Conservative | Signed |
John Whittingdale | 25/02/2008 | Maldon and East Chelmsford | Conservative | Signed |
Pete Wishart | 25/02/2008 | Perth and North Perthshire | Scottish National Party | Signed |
David Burrowes | 25/02/2008 | Enfield, Southgate | Conservative | Signed |
Julia Goldsworthy | 25/02/2008 | Falmouth and Camborne | Liberal Democrat | Signed |
Maria Miller | 25/02/2008 | Basingstoke | Conservative | Signed |
Andrew Rosindell | 26/02/2008 | Romford | Conservative | Signed |
Paul Holmes | 26/02/2008 | Chesterfield | Liberal Democrat | Signed |
Doug Naysmith | 26/02/2008 | Bristol North West | Labour | Signed |
Mark Francois | 26/02/2008 | Rayleigh | Conservative | Signed |
Adam Holloway | 26/02/2008 | Gravesham | Conservative | Signed |
Mark Lancaster | 26/02/2008 | North East Milton Keynes | Conservative | Signed |
Edward Garnier | 27/02/2008 | Harborough | Conservative | Signed |
Richard Bacon | 27/02/2008 | South Norfolk | Conservative | Signed |
Richard Younger-Ross | 27/02/2008 | Teignbridge | Liberal Democrat | Signed |
Matthew Taylor | 28/02/2008 | Truro and St Austell | Liberal Democrat | Signed |
Brian Binley | 28/02/2008 | Northampton South | Conservative | Signed |
Peter Bone | 28/02/2008 | Wellingborough | Conservative | Signed |
Nick Hurd | 28/02/2008 | Ruislip - Northwood | Conservative | Signed |
David Lidington | 29/02/2008 | Aylesbury | Conservative | Signed |
Mark Durkan | 29/02/2008 | Foyle | Social Democratic and Labour Party | Signed |
Gerald Howarth | 03/03/2008 | Aldershot | Conservative | Signed |
James Clappison | 03/03/2008 | Hertsmere | Conservative | Signed |
Eleanor Laing | 04/03/2008 | Epping Forest | Conservative | Signed |
John Baron | 04/03/2008 | Billericay | Conservative | Signed |
Stephen Crabb | 04/03/2008 | Preseli Pembrokeshire | Conservative | Signed |
Ann Widdecombe | 05/03/2008 | Maidstone and The Weald | Conservative | Signed |
Greg Clark | 05/03/2008 | Tunbridge Wells | Conservative | Signed |
Edward Davey | 06/03/2008 | Kingston and Surbiton | Liberal Democrat | Signed |
Stephen Dorrell | 06/03/2008 | Charnwood | Conservative | Signed |
Jeremy Wright | 06/03/2008 | Rugby and Kenilworth | Conservative | Signed |
Andrew Lansley | 07/03/2008 | South Cambridgeshire | Conservative | Signed |
Fabian Hamilton | 10/03/2008 | Leeds North East | Labour | Signed |
Justine Greening | 10/03/2008 | Putney | Conservative | Signed |
Angela Watkinson | 11/03/2008 | Upminster | Conservative | Signed |
Greg Mulholland | 11/03/2008 | Leeds North West | Liberal Democrat | Signed |
Chris McCafferty | 12/03/2008 | Calder Valley | Labour | Signed |
Lynne Featherstone | 12/03/2008 | Hornsey and Wood Green | Liberal Democrat | Signed |
Adrian Bailey | 18/03/2008 | West Bromwich West | Labour | Signed |
Hugh Bayley | 26/03/2008 | City of York | Labour | Signed |
Geraldine Smith | 27/03/2008 | Morecambe and Lunesdale | Labour | Signed |
Alan Duncan | 27/03/2008 | Rutland and Melton | Conservative | Signed |
Nick Herbert | 31/03/2008 | Arundel and South Downs | Conservative | Signed |
Patrick Mercer | 01/04/2008 | Newark | Conservative | Signed |
Oliver Letwin | 21/04/2008 | West Dorset | Conservative | Signed |
Sammy Wilson | 21/04/2008 | East Antrim | DUP | Signed |
Julie Morgan | 22/04/2008 | Cardiff North | Labour | Signed |
David Willetts | 22/04/2008 | Havant | Conservative | Signed |
Lembit | 02/06/2008 | Montgomeryshire | Liberal Democrat | Signed |
Gregory Barker | 06/10/2008 | Bexhill and Battle | Conservative | Signed |
Eddie McGrady | 16/10/2008 | South Down | Social Democratic and Labour Party | Signed |
David Davis | Unknown | | | Withdrawn |
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