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Abolishing Unitary Taxation

EDM (Early Day Motion) 218: tabled on 15 December 1989

Tabled in the 1989-90 session.

This motion has been signed by 277 Members. It has not yet had any amendments submitted.

As this motion is using historical data, we may not have the record of the original ordering, in which case signatories are listed alphabetically.

Motion text

That this House registers its disappointment that it is nearly 10 years since the United Kingdom/United States Double Taxation Treaty came into force and that the State of California still applies unitary tax to British international companies with investments in that State, unless companies are prepared to pay a fee for the privilege of being taxed on the internationally recognised method of taxation; registers its frustration over the lack of progress in California; its concern over the failure of the current legislation in California to satisfy UK companies and the renewed interest by some US States in reintroducing unitary tax and that following Her Majesty's Government's statement dated 8th November 1985 announcing its intention to amend the UK/US Double Taxation to protect British companies from this iniquitous form of taxation insufficient progress has been made; calls upon Her Majesty's Government to make representations to the US Administration at the highest level to support further legislative initiatives in California, immediately to introduce Federal legislation, to extend Section 812 Income and Corporation Taxes Act 1988 and, should it be necessary to implement Section 812, to backdate it to dividends paid on or after 1st January 1990.

The first 6 Members who have signed to support the motion are the sponsors. The primary sponsor is generally the person who tabled the motion and has responsibility for it. The date shown is when the Member signed the motion.

In addition to the sponsors, the following Members have signed to support the motion.

Allen, Mr Graham
Labour
Signed on 15 December 1989
Nottingham North
Alton, David
Liberal Democrat
Signed on 8 January 1990
Liverpool, Mossley Hill
Amery, Julian
Conservative
Signed on 8 January 1990
Brighton, Pavilion
Anderson, Donald
Labour
Signed on 8 January 1990
Swansea East
Arnold, Mr Jacques
Conservative
Signed on 15 December 1989
Gravesham
Arnold, Sir Thomas
Conservative
Signed on 15 December 1989
Hazel Grove
Ashby, David
Conservative
Signed on 8 January 1990
North West Leicestershire
Aspinwall, Jack
Conservative
Signed on 19 December 1989
Wansdyke
Atkinson, Mr David
Conservative
Signed on 15 December 1989
Bournemouth East
Banks, Robert
Conservative
Signed on 15 December 1989
Harrogate
Barnes, Mrs Rosie
Social Democratic Party
Signed on 8 January 1990
Greenwich
Barron, Mr Kevin
Labour
Signed on 15 December 1989
Rother Valley
Batiste, Spencer
Conservative
Signed on 19 December 1989
Elmet
Beaumont-Dark, Sir Anthony
Conservative
Signed on 15 December 1989
Birmingham, Selly Oak
Beggs, Mr Roy
Ulster Unionist Party
Signed on 18 December 1989
East Antrim
Bell, Sir Stuart
Labour
Signed on 20 December 1989
Middlesbrough
Bellingham, Mr Henry
Conservative
Signed on 15 December 1989
North West Norfolk
Bendall, Mr Vivian
Conservative
Signed on 15 December 1989
Ilford North
Bennett, Nicholas
Conservative
Signed on 15 December 1989
Pembroke
Benyon, Sir William
Conservative
Signed on 15 December 1989
Milton Keynes
Bermingham, Mr Gerry
Labour
Signed on 15 December 1989
St Helens South
Blaker, Sir Peter
Conservative
Signed on 15 December 1989
Blackpool South
Blunkett, Mr David
Labour
Signed on 15 December 1989
Sheffield, Brightside
Body, Sir Richard
Conservative
Signed on 15 December 1989
Holland with Boston
Bonsor, Sir Nicholas
Conservative
Signed on 18 December 1989
Upminster
Bowden, Sir Andrew
Conservative
Signed on 15 December 1989
Brighton, Kemptown
Bradley, Mr Keith
Labour
Signed on 11 January 1990
Manchester, Withington
Braine, Sir Bernard
Conservative
Signed on 8 January 1990
Castle Point
Brazier, Mr Julian
Conservative
Signed on 15 December 1989
Canterbury
Brown, Mr Nicholas
Labour
Signed on 8 January 1990
Newcastle upon Tyne East
Browne, Mr John
Conservative
Signed on 18 December 1989
Winchester
Bruce, Mr Ian
Conservative
Signed on 18 December 1989
South Dorset
Buchanan-Smith, Alick
Conservative
Signed on 18 December 1989
Kincardine and Deeside
Buck, Sir Antony
Conservative
Signed on 19 December 1989
North Colchester
Burt, Alistair
Conservative
Signed on 15 December 1989
Bury North
Butler, Christopher
Conservative
Signed on 15 December 1989
Warrington South
Campbell, Sir Menzies
Liberal Democrat
Signed on 20 December 1989
North East Fife
Campbell, Mr Ronnie
Labour
Signed on 15 December 1989
Blyth Valley
Campbell-Savours, Mr Dale
Labour
Signed on 20 December 1989
Workington
Canavan, Dennis
Labour
Signed on 15 December 1989
Falkirk West
Carlile, Alex
Liberal Democrat
Signed on 15 December 1989
Montgomery
Cartwright, John
Social Democratic Party
Signed on 20 December 1989
Woolwich
Cash, Mr William
Conservative
Signed on 8 January 1990
Stafford
Churchill, Winston
Conservative
Signed on 8 January 1990
Davyhulme
Clark, Dr Michael
Conservative
Signed on 15 December 1989
Rochford
Clark, Sir William
Conservative
Signed on 15 December 1989
Croydon South
Clelland, Mr David
Labour
Signed on 18 December 1989
Tyne Bridge
Cohen, Harry
Labour
Signed on 8 January 1990
Leyton
Colvin, Michael
Conservative
Signed on 20 December 1989
Romsey and Waterside
Cook, Frank
Labour
Signed on 18 December 1989
Stockton North
Coombs, Anthony
Conservative
Signed on 15 December 1989
Wyre Forest
Coombs, Mr Simon
Conservative
Signed on 15 December 1989
Swindon
Corbett, Mr Robin
Labour
Signed on 15 December 1989
Birmingham, Erdington
Cormack, Sir Patrick
Conservative
Signed on 15 December 1989
South Staffordshire
Cousins, Jim
Labour
Signed on 5 February 1990
Newcastle upon Tyne Central
Cran, Mr James
Conservative
Signed on 15 December 1989
Beverley
Crowther, Stan
Labour
Signed on 15 December 1989
Rotherham
Cummings, John
Labour
Signed on 18 December 1989
Easington
Dalyell, Tam
Labour
Signed on 15 December 1989
Linlithgow
Davies, Denzil
Labour
Signed on 18 December 1989
Llanelli
Doran, Mr Frank
Labour
Signed on 20 December 1989
Aberdeen South
Douglas, Dick
Labour
Signed on 15 December 1989
Dunfermline West
Dover, Den
Conservative
Signed on 15 December 1989
Chorley
Duffy, Sir Patrick
Labour
Signed on 20 December 1989
Sheffield, Attercliffe
Dunwoody, Mrs Gwyneth
Labour
Signed on 21 December 1989
Crewe and Nantwich
Eadie, Alex
Labour
Signed on 15 December 1989
Midlothian
Emery, Sir Peter
Conservative
Signed on 11 January 1990
Honiton
Evans, David
Conservative
Signed on 18 December 1989
Welwyn Hatfield
Ewing, Mrs Margaret
Scottish National Party
Signed on 15 December 1989
Moray
Fairbairn, Sir Nicholas
Conservative
Signed on 8 January 1990
Perth and Kinross
Farr, Sir John
Conservative
Signed on 18 December 1989
Harborough
Faulds, Andrew
Labour
Signed on 15 December 1989
Warley East
Fearn, Mr Ronnie
Liberal Democrat
Signed on 15 December 1989
Southport
Fenner, Dame Peggy
Conservative
Signed on 15 December 1989
Medway
Field, Barry
Conservative
Signed on 15 December 1989
Isle of Wight
Finsberg, Sir Geoffrey
Conservative
Signed on 15 December 1989
Hampstead and Highgate
Fookes, Dame Janet
Conservative
Signed on 15 December 1989
Plymouth, Drake
Forman, Nigel
Conservative
Signed on 15 December 1989
Carshalton and Wallington
Fox, Sir Marcus
Conservative
Signed on 15 December 1989
Shipley
Franks, Cecil
Conservative
Signed on 15 December 1989
Barrow and Furness
Fraser, John
Labour
Signed on 8 January 1990
Norwood
Fry, Sir Peter
Conservative
Signed on 8 January 1990
Wellingborough
Gale, Mr Roger
Conservative
Signed on 18 December 1989
North Thanet
Galloway, Mr George
Labour
Signed on 8 January 1990
Glasgow, Hillhead
Gardiner, Sir George
Conservative
Signed on 15 December 1989
Reigate
Garrett, Edward
Labour
Signed on 8 January 1990
Wallsend
Glyn, Dr Alan
Conservative
Signed on 15 December 1989
Windsor and Maidenhead
Goodhart, Sir Philip
Conservative
Signed on 15 December 1989
Beckenham
Gordon, Mildred
Labour
Signed on 8 January 1990
Bow and Poplar
Gorman, Mrs Teresa
Conservative
Signed on 8 January 1990
Billericay
Grant, Sir Anthony
Conservative
Signed on 15 December 1989
South West Cambridgeshire
Greenway, Harry
Conservative
Signed on 15 December 1989
Ealing North
Greenway, Mr John
Conservative
Signed on 15 December 1989
Ryedale
Gregory, Conal
Conservative
Signed on 15 December 1989
York
Griffiths, Sir Eldon
Conservative
Signed on 22 January 1990
Bury St Edmunds
Griffiths, Peter
Conservative
Signed on 19 December 1989
Portsmouth North
Griffiths, Mr Win
Labour
Signed on 18 December 1989
Bridgend
Hampson, Dr Keith
Conservative
Signed on 15 December 1989
Leeds North West
Hannam, Sir John
Conservative
Signed on 15 December 1989
Exeter
Hardy, Peter
Labour
Signed on 19 December 1989
Wentworth
Hargreaves, Kenneth
Conservative
Signed on 15 December 1989
Hyndburn
Haselhurst, Sir Alan
Conservative
Signed on 15 December 1989
Saffron Walden
Hawkins, Christopher
Conservative
Signed on 8 January 1990
High Peak
Hayes, Jerry
Conservative
Signed on 8 January 1990
Harlow
Healey, Denis
Labour
Signed on 15 December 1989
Leeds East
Heseltine, Mr Michael
Conservative
Signed on 18 December 1989
Henley
Hicks, Sir Robert
Conservative
Signed on 15 December 1989
South East Cornwall
Hill, Sir James
Conservative
Signed on 8 January 1990
Southampton, Test
Hind, Kenneth
Conservative
Signed on 10 January 1990
West Lancashire
Hordern, Sir Peter
Conservative
Signed on 15 December 1989
Horsham
Howarth, Mr Gerald
Conservative
Signed on 15 December 1989
Cannock and Burntwood
Howell, David
Conservative
Signed on 15 December 1989
Guildford
Howell, Denis
Labour
Signed on 15 December 1989
Birmingham, Small Heath
Howell, Sir Ralph
Conservative
Signed on 8 January 1990
North Norfolk
Howells, Geraint
Liberal Democrat
Signed on 15 December 1989
Ceredigion and Pembroke North
Howells, Dr Kim
Labour
Signed on 15 December 1989
Pontypridd
Hoyle, Doug
Labour
Signed on 29 January 1990
Warrington North
Hughes, Robert
Conservative
Signed on 15 December 1989
Harrow West
Hunter, Mr Andrew
Conservative
Signed on 15 December 1989
Basingstoke
Illsley, Mr Eric
Labour
Signed on 19 December 1989
Barnsley Central
Irvine, Michael
Conservative
Signed on 15 December 1989
Ipswich
Irving, Sir Charles
Conservative
Signed on 15 December 1989
Cheltenham
Janman, Tim
Conservative
Signed on 15 December 1989
Thurrock
Janner, Greville
Labour
Signed on 19 December 1989
Leicester West
Jessel, Toby
Conservative
Signed on 20 December 1989
Twickenham
Johnson Smith, Sir Geoffrey
Conservative
Signed on 15 December 1989
Wealden
Johnston, Sir Russell
Liberal Democrat
Signed on 18 December 1989
Inverness, Nairn and Lochaber
Jones, Gwilym
Conservative
Signed on 15 December 1989
Cardiff North
Jones, Mr Martyn
Labour
Signed on 31 January 1990
Clwyd South West
Jones, Robert
Conservative
Signed on 15 December 1989
West Hertfordshire
Kennedy, Mr Charles
Liberal Democrat
Signed on 18 December 1989
Ross, Cromarty and Skye
Kilfedder, Sir James
Ulster Popular Unionist Party
Signed on 19 December 1989
North Down
King, Roger
Conservative
Signed on 15 December 1989
Birmingham, Northfield
Kirkwood, Sir Archy
Liberal Democrat
Signed on 20 December 1989
Roxburgh and Berwickshire
Knapman, Mr Roger
Conservative
Signed on 10 January 1990
Stroud
Knight, Dame Jill
Conservative
Signed on 15 December 1989
Birmingham, Edgbaston
Knowles, Michael
Conservative
Signed on 15 December 1989
Nottingham East
Knox, Sir David
Conservative
Signed on 15 December 1989
Staffordshire Moorlands
Lambie, David
Labour
Signed on 15 December 1989
Cunninghame South
Latham, Sir Michael
Conservative
Signed on 15 December 1989
Rutland and Melton
Lawrence, Sir Ivan
Conservative
Signed on 17 January 1990
Burton
Lawson, Nigel
Conservative
Signed on 19 December 1989
Blaby
Leadbitter, Ted
Labour
Signed on 15 December 1989
Hartlepool
Leigh, Mr Edward
Conservative
Signed on 15 December 1989
Gainsborough and Horncastle
Leighton, Ron
Labour
Signed on 15 December 1989
Newham North East
Lester, Sir James
Conservative
Signed on 20 December 1989
Broxtowe
Lewis, Mr Terry
Labour
Signed on 18 December 1989
Worsley
Livingstone, Mr Ken
Labour
Signed on 20 December 1989
Brent East
Livsey, Mr Richard
Liberal Democrat
Signed on 15 December 1989
Brecon and Radnor
Lloyd, Sir Ian
Conservative
Signed on 20 December 1989
Havant
Lloyd, Tony
Labour
Signed on 18 December 1989
Stretford
Lofthouse, Sir Geoffrey
Labour
Signed on 15 December 1989
Pontefract and Castleford
MacDonald, Dr Calum
Labour
Signed on 19 December 1989
Western Isles
Macfarlane, Sir Neil
Conservative
Signed on 15 December 1989
Sutton and Cheam
Maclennan, Mr Robert
Liberal Democrat
Signed on 18 December 1989
Caithness and Sutherland
Maginnis, Mr Ken
Ulster Unionist Party
Signed on 8 January 1990
Fermanagh and South Tyrone
Mahon, Alice
Labour
Signed on 15 December 1989
Halifax
Malins, Mr Humfrey
Conservative
Signed on 18 December 1989
Croydon North West
Mans, Keith
Conservative
Signed on 15 December 1989
Wyre
Marland, Paul
Conservative
Signed on 8 January 1990
West Gloucestershire
Marlow, Tony
Conservative
Signed on 10 January 1990
Northampton North
Marshall, Mr John
Conservative
Signed on 15 December 1989
Hendon South
Martin, Mr David
Conservative
Signed on 15 December 1989
Portsmouth South
Martlew, Mr Eric
Labour
Signed on 8 January 1990
Carlisle
Mates, Lt Col Michael
Conservative
Signed on 19 December 1989
East Hampshire
McAllion, Mr John
Labour
Signed on 19 December 1989
Dundee East
McCrea, Rev Dr William
Democratic Unionist Party
Signed on 18 December 1989
Mid Ulster
McFall, Mr John
Labour
Signed on 15 December 1989
Dumbarton
McKay, Allen
Labour
Signed on 18 December 1989
Barnsley West and Penistone
McKelvey, William
Labour
Signed on 19 December 1989
Kilmarnock and Loudoun
McWilliam, Mr John
Labour
Signed on 19 December 1989
Blaydon
Mitchell, Mr Austin
Labour
Signed on 15 December 1989
Great Grimsby
Mitchell, Sir David
Conservative
Signed on 8 January 1990
North West Hampshire
Molyneaux, Sir James
Ulster Unionist Party
Signed on 15 December 1989
Lagan Valley
Moonie, Dr Lewis
Labour
Signed on 20 December 1989
Kirkcaldy
Morris, Michael
Conservative
Signed on 18 December 1989
Northampton South
Morrison, Sir Charles
Conservative
Signed on 15 December 1989
Devizes
Mudd, David
Conservative
Signed on 15 December 1989
Falmouth and Camborne
Nelson, Anthony
Conservative
Signed on 20 December 1989
Chichester
Nicholson, David
Conservative
Signed on 15 December 1989
Taunton
Nicholson, Emma
Conservative
Signed on 8 January 1990
Torridge and West Devon
Norris, Steven
Conservative
Signed on 15 December 1989
Epping Forest
Oakes, Gordon
Labour
Signed on 15 December 1989
Halton
Oppenheim, Hon Phillip
Conservative
Signed on 15 December 1989
Amber Valley
Owen, Dr David
Social Democratic Party
Signed on 20 December 1989
Plymouth, Devonport
Paice, Mr James
Conservative
Signed on 15 December 1989
South East Cambridgeshire
Paisley, The Reverend Ian
Democratic Unionist Party
Signed on 8 January 1990
North Antrim
Pattie, Sir Geoffrey
Conservative
Signed on 15 December 1989
Chertsey and Walton
Pawsey, James
Conservative
Signed on 15 December 1989
Rugby and Kenilworth
Peacock, Mrs Elizabeth
Conservative
Signed on 15 December 1989
Batley and Spen
Pike, Mr Peter
Labour
Signed on 15 December 1989
Burnley
Porter, Barry
Conservative
Signed on 8 January 1990
Wirral South
Powell, William
Conservative
Signed on 18 December 1989
Corby
Price, Sir David
Conservative
Signed on 20 December 1989
Eastleigh
Quin, Joyce
Labour
Signed on 18 December 1989
Gateshead East
Raffan, Keith
Conservative
Signed on 18 December 1989
Delyn
Rathbone, Tim
Conservative
Signed on 8 January 1990
Lewes
Redmond, Martin
Labour
Signed on 18 December 1989
Don Valley
Riddick, Graham
Conservative
Signed on 15 December 1989
Colne Valley
Ridsdale, Sir Julian
Conservative
Signed on 18 December 1989
Harwich
Robinson, Mr Geoffrey
Labour
Signed on 8 January 1990
Coventry North West
Roe, Mrs Marion
Conservative
Signed on 15 December 1989
Broxbourne
Ross, Mr Ernie
Labour
Signed on 19 December 1989
Dundee West
Ross, Mr William
Ulster Unionist Party
Signed on 19 December 1989
East Londonderry
Rossi, Sir Hugh
Conservative
Signed on 15 December 1989
Hornsey and Wood Green
Rost, Peter
Conservative
Signed on 15 December 1989
Erewash
Ruddock, Joan
Labour
Signed on 8 January 1990
Lewisham, Deptford
Salmond, Mr Alex
Scottish National Party
Signed on 19 December 1989
Banff and Buchan
Sayeed, Mr Jonathan
Conservative
Signed on 20 December 1989
Bristol East
Sedgemore, Mr Brian
Labour
Signed on 15 December 1989
Hackney South and Shoreditch
Shaw, Mr David
Conservative
Signed on 8 January 1990
Dover
Shaw, Sir Michael
Conservative
Signed on 15 December 1989
Scarborough
Sheerman, Mr Barry
Labour
Signed on 25 January 1990
Huddersfield
Sheldon, Mr Robert
Labour
Signed on 15 December 1989
Ashton-under-Lyne
Shelton, Sir William
Conservative
Signed on 19 December 1989
Streatham
Shore, Peter
Labour
Signed on 15 December 1989
Bethnal Green and Stepney
Skeet, Sir Trevor
Conservative
Signed on 15 December 1989
North Bedfordshire
Smith, Sir Cyril
Liberal Democrat
Signed on 18 December 1989
Rochdale
Smith, Timothy
Conservative
Signed on 15 December 1989
Beaconsfield
Smyth, The Rev Martin
Ulster Unionist Party
Signed on 15 December 1989
South Belfast
Snape, Mr Peter
Labour
Signed on 18 December 1989
West Bromwich East
Speed, Sir Keith
Conservative
Signed on 8 January 1990
Ashford
Speller, Tony
Conservative
Signed on 15 December 1989
North Devon
Spicer, Sir James
Conservative
Signed on 8 January 1990
West Dorset
Squire, Mr Robin
Conservative
Signed on 15 December 1989
Hornchurch
Stanbrook, Ivor
Conservative
Signed on 15 December 1989
Orpington
Steel, Sir David
Liberal Democrat
Signed on 15 December 1989
Tweeddale, Ettrick and Lauderdale
Stern, Michael
Conservative
Signed on 15 December 1989
Bristol North West
Stevens, Lewis
Conservative
Signed on 12 January 1990
Nuneaton
Stewart, Allan
Conservative
Signed on 11 January 1990
Eastwood
Stokes, Sir John
Conservative
Signed on 18 December 1989
Halesowen and Stourbridge
Summerson, Hugo
Conservative
Signed on 19 December 1989
Walthamstow
Taylor, Mr Ian
Conservative
Signed on 15 December 1989
Esher
Taylor, Mr John D.
Conservative
Signed on 15 December 1989
Solihull
Taylor, Matthew
Liberal Democrat
Signed on 8 January 1990
Truro
Taylor, Sir Teddy
Conservative
Signed on 15 December 1989
Southend East
Tebbit, Norman
Conservative
Signed on 15 December 1989
Chingford
Temple-Morris, Mr Peter
Conservative
Signed on 15 December 1989
Leominster
Thomas, Dafydd Elis
Plaid Cymru
Signed on 8 January 1990
Meirionnydd Nant Conwy
Thompson, Jack
Labour
Signed on 15 December 1989
Wansbeck
Thorne, Sir Neil
Conservative
Signed on 15 December 1989
Ilford South
Thornton, Sir Malcolm
Conservative
Signed on 15 December 1989
Crosby
Townend, Mr John
Conservative
Signed on 15 December 1989
Bridlington
Townsend, Sir Cyril
Conservative
Signed on 15 December 1989
Bexleyheath
Tracey, Richard
Conservative
Signed on 15 December 1989
Surbiton
Tredinnick, David
Conservative
Signed on 19 December 1989
Bosworth
Trotter, Sir Neville
Conservative
Signed on 15 December 1989
Tynemouth
Turner, Mr Dennis
Labour
Signed on 15 December 1989
Wolverhampton South East
Vaughan, Sir Gerard
Conservative
Signed on 15 December 1989
Reading East
Walden, George
Conservative
Signed on 15 December 1989
Buckingham
Walker, Sir Harold
Labour
Signed on 19 December 1989
Doncaster Central
Wallace, Mr Jim
Liberal Democrat
Signed on 21 December 1989
Orkney and Shetland
Walters, Sir Dennis
Conservative
Signed on 15 December 1989
Westbury
Ward, Sir John
Conservative
Signed on 15 December 1989
Poole
Warren, Sir Kenneth
Conservative
Signed on 18 December 1989
Hastings and Rye
Watts, John
Conservative
Signed on 15 December 1989
Slough
Wells, Mr Bowen
Conservative
Signed on 15 December 1989
Hertford and Stortford
Welsh, Michael
Labour
Signed on 15 December 1989
Doncaster North
Widdecombe, Miss Ann
Conservative
Signed on 8 January 1990
Maidstone
Wiggin, Sir Jerry
Conservative
Signed on 15 December 1989
Weston-Super-Mare
Wilshire, Mr David
Conservative
Signed on 15 December 1989
Spelthorne
Winnick, Mr David
Labour
Signed on 15 December 1989
Walsall North
Winterton, Ann
Conservative
Signed on 15 December 1989
Congleton
Winterton, Sir Nicholas
Conservative
Signed on 15 December 1989
Macclesfield
Woodcock, Mike
Conservative
Signed on 15 December 1989
Ellesmere Port and Neston
Younger, Sir George
Conservative
Signed on 8 January 1990
Ayr