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Official Report Meeting date: 5 February 2014

Finance Committee 05 February 2014

I will go back to something that you touched on at the beginning—the general anti-avoidance principle and your concern that section 58 says that“obtaining a tax advantage is the main purpose, or one of the main purposes, of the arrangement.”How does that compare with the general anti-avoidance measure in UK legislation?
Official Report Meeting date: 31 October 2012

Infrastructure and Capital Investment Committee 31 October 2012

10:45 All businesses have modestly different costs of capital, depending on ownership structure, levels of debt and the quality of management. Simply comparing the cost of capital of one business with that of another does not necessarily show that a business has an advantage, or if that does show an advantage, it does not necessarily show why there is an ad...
Questions and Answers Date answered: 18 June 2010

S3W-34310

Follow-up inspections of farms are sometimes required which explains why the following figures show more welfare visits than farms visited. In 2006, 372 farms were inspected resulting in 534 welfare visits; in 2007, 496 farms were inspected resulting in 684 welfare visits; in 2008, 583 farms were inspected resulting in 791 welfare visits, and in 2009, 549 farms were inspected resulting in 699 welfare visits.
Official Report Meeting date: 29 October 2013

Meeting of the Parliament 29 October 2013

Is the policy objective simply to give SEPA the power to go after and collect tax from unauthorised sites, rather than merely fine them, which is the current position? Is SEPA expected to visit the same number of sites that it currently visits, with additional revenue being gained as a result?
Official Report Meeting date: 9 December 2010

Meeting of the Parliament 09 December 2010

However, what we faced last Monday was not the orange warning of a weather flash that we regularly get but an extraordinary circumstance of weather conditions.Each year in Scotland, the Met Office puts forward four red flashes in their system for exceptional events. My view is that last Monday was an exceptional even...
Official Report Meeting date: 10 November 2010

Economy, Energy and Tourism Committee 10 November 2010

That seems extraordinarily high compared with the Scottish Enterprise figure.
Official Report Meeting date: 3 September 2013

Justice Committee 03 September 2013

The Council is evaluating the current structure of Eurojust with visits to all member states to see how they engage with Eurojust under the most recent decision.
Official Report Meeting date: 15 November 2012

European and External Relations Committee 15 November 2012

Has there been any update on that matter? I am visiting Brussels next week and have set up a couple of meetings to inquire into the matter.
Official Report Meeting date: 28 October 2009

Health and Sport Committee, 28 Oct 2009

We would have to know what you were comparing to know whether it was a valid comparison.
Official Report Meeting date: 13 June 2012

Economy, Energy and Tourism Committee 13 June 2012

We looked at the required investment and compared that with our rate of investment.

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