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1309477

registered interest
date	15/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to prevent large technology firms from passing on the Digital Services Tax to online retailers who use their platform.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	181360
answer	answer is ministerial correction date of answer 22/04/2021 answer text <p>The Digital Services Tax is a tax that ensures providers of search engines, social media platforms, and online marketplaces pay UK tax that reflects the value they derive from UK users.</p><p> </p><p>It is for businesses to decide their pricing strategies and how those strategies take account of taxes to which they are liable.</p><p> </p><p>It remains the Government’s aim to agree a comprehensive multilateral solution on the taxation of digital companies, and to remove the Digital Services Tax once this is implemented.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/04/2021 14:25:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4518 label Biography information for Tulip Siddiq

1309521

registered interest
date	15/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans his Department has to simplify the tax code (a) in general and (b) for SMEs.
tabling member constituency	Morley and Outwood
tabling member printed	Andrea Jenkyns
uin	181346
answer	answer is ministerial correction date of answer 22/04/2021 answer text <p>The Government is committed to a tax system that is simple to understand and easy to comply with for all its users, while also tackling avoidance and evasion and ensuring fairness.</p><p> </p><p>Since 2010, the Office of Tax Simplification (OTS) has offered independent advice and recommendations on making the tax system simpler and easier to interact with for taxpayers. In March 2021, the Government commenced the first statutory five-year review of the OTS, to ensure it is as effective as possible.</p><p> </p><p>Changes to the tax system can have a wide impact, and so any reform needs to be well planned, incorporating the wider views of its users. As such, the Government published a call for evidence in March 2021, seeking input on how to modernise the tax administration framework, as part of the 10-year Tax Administration Strategy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/04/2021 14:27:17 answering member 3991 label Biography information for Jesse Norman
tabling member	4490 label Biography information for Dame Andrea Jenkyns

1308525

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	First-time Buyers: Stamp Duty Land Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potentially detrimental effects of the extension of the stamp duty holiday on the ability of first-time buyers to purchase a home; and what steps he is taking with Cabinet colleagues to mitigate those effects.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	180563
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The temporary SDLT relief was designed to stimulate immediate momentum in a property market where property transactions fell by as much as 50 per cent during the COVID-19 lockdown in March. This momentum in the property market has supported jobs which rely on custom from the property industry, such as retailers and tradespeople.</p><p> </p><p>First Time Buyers will benefit from the increase in available properties and save up to an additional £10,000 in SDLT, on top of the £5,000 they could already save under First Time Buyers relief. When the nil rate band steps down to £250,000 in July, first-time buyers still benefit from their first-time buyer SDLT advantage.</p><p> </p><p>The Government has also introduced help for first-time buyers, particularly those with smaller deposits, through the new mortgage guarantee scheme which will help to re-introduce 95% loan to value mortgage products to first-time buyers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/04/2021 14:30:32 answering member 3991 label Biography information for Jesse Norman
tabling member	4511 label Biography information for Dr Rupa Huq

1309136

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many IR35 cases have been pursued through tribunals and the courts.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	181049
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181050 181051 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1309139

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much HMRC has spent on pursuing IR35 cases through tribunals and the courts.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	181050
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181049 181051 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1309140

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much revenue to the Exchequer has been raised in pursuing IR35 cases through tribunals and the courts in the most recent period for which figures are available.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	181051
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181049 181050 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1309141

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether HMRC has undertaken a cost analysis of its pursuit of IR35 cases.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	181052
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181049 181050 181051 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1308448

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Music: SME Brexit Support Fund
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether small and medium sized enterprises trading in the music industry are eligible to apply for the SME Brexit Support Fund.
tabling member constituency	Cardiff West
tabling member printed	Kevin Brennan
uin	180414
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>Small and medium-sized enterprises that were trading with the EU prior to 1 January are eligible for the SME Brexit Support Fund if they were only trading with the EU and therefore need to adjust to new customs, rules of origin, and VAT rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/04/2021 14:38:16 answering member 3991 label Biography information for Jesse Norman
tabling member	1400 label Biography information for Kevin Brennan

1308587

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Overseas Trade
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what measures the Government has put in place to support businesses that have experienced a decline in (a) exports and (b) imports between December 2020 and March 2021.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180620
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The Government has put in place a range of measures to facilitate trade with the EU and to avoid disruption at ports including publishing comprehensive guidance on the new arrangements for trade with the EU and operating a staged approach to customs controls. Until 31 December 2021 most traders importing non-controlled goods from the EU can make a declaration in their own records and defer making a customs declaration to HMRC for 175 days. Further information can be found at <a href="https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain" target="_blank">https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain</a>. The Government has also provided a £20 million Brexit Support Fund to support small and medium sized businesses (SMEs) in adjusting to new customs, rules of origin, and VAT rules when trading with the EU.</p><p> </p><p>In addition, businesses can choose to use customs facilitations to make trading across borders quicker, cheaper and easier. Further information can be found at <a href="https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat" target="_blank">https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 180621 question first answered 19/04/2021 14:27:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana