Treasury Committee

30 June 2026

Treasury Committee House of Commons

00:04 - 01:07
Speaker 7
Order, order.  Welcome to the Treasury Select Committee on Tuesday the 30th of June 2026.  Today we're looking at tax and duty non-compliance on high streets.  So this is some of those shops that phoenix, that set up and then close down and re-establish.  And we are concerned as a committee about how a number of these businesses are not paying their fair share of tax. 

So we're here to talk to an expert panel today as our first foray into this area of work.  And I'm delighted to welcome from my left to right Paul Monaghan, who's the Chief Executive of the Fair Tax Foundation, Hazel Cheeseman, who's the Chief Executive on Action on Smoking and Health UK, often referred to as ASH, and Alistair Townsend, who's a fellow and past president of the Institute for Revenues, Ratings and Valuation, IRRV for short.  So a very warm welcome to you all.  And we will be directing questions to you, but if you feel you're not the right person to answer, please do correct and deflect to another witness.  And I'd like to ask Dame Siobhain McDonagh to kick off. 

Dame Siobhain. 
01:07 - 01:31
Speaker 5
Thank you.  Thank you for being here today.  We've heard evidence that some landlords repeatedly let premises to businesses that quickly disappear without paying their taxes, only for a nearly identical business to open in the same premises shortly afterwards, often selling the same products.  To what extent are landlords facilitating this cycle? 

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