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1126814
registered interest false more like this
date less than 2019-05-15more like thismore than 2019-05-15
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Multinational Companies: Taxation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, pursuant to Answer of 29 April 2019 to Question 247155 on Multinational Companies: Taxation; for what reason Jersey, Guernsey and the Isle of Man were not included in the list of countries with a full tax treaty with the UK; and whether these jurisdictions will be covered by the offshore receipts in respect of intangible property rule. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 254875 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-20more like thismore than 2019-05-20
answer text <p>The scope of the legislation “Offshore Receipts in respect of Intangible Property” is limited to territories with which the UK does not have a full tax treaty. A “full treaty territory” is defined in the legislation as a treaty containing a non-discrimination provision. A non-discrimination provision is defined by reference to nationals of a state. Jersey, Guernsey and the Isle of Man are not “states”, they are territories for which the UK is responsible and so cannot meet that condition.</p><p> </p><p>It follows that the Crown Dependencies are within scope of the legislation. The government has committed to respecting its international obligations in respect of this measure. As such the provisions of the relevant treaties will apply to any arrangements involving the Crown Dependencies that are subject to the legislation, and the UK will provide for treaty relief where applicable.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2019-05-20T14:38:35.673Zmore like thismore than 2019-05-20T14:38:35.673Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
4657
label Biography information for Anneliese Dodds more like this
1126865
registered interest false more like this
date less than 2019-05-15more like thismore than 2019-05-15
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Public Sector: Tax Avoidance more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, which public sector organisations HMRC have identified as engaging in paying workers through disguised renumeration schemes. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 254876 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-20more like thismore than 2019-05-20
answer text HMRC is unable to provide information on specific taxpayers due to its legal obligation to uphold taxpayer confidentiality. HMRC is committed to tackling tax avoidance at all levels across all organisations, including public bodies. It works closely with public bodies to support them with their tax affairs and ensure they pay the right amount.<p> </p><p>It is possible for individuals to use disguised remuneration tax avoidance schemes without the participation or knowledge of the entity that engages them. Individuals, working for public bodies, identified in the course of HMRC’s compliance work as using a tax avoidance scheme would be investigated in the same way as any other scheme user.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2019-05-20T14:43:04.767Zmore like thismore than 2019-05-20T14:43:04.767Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
4657
label Biography information for Anneliese Dodds more like this
1126956
registered interest false more like this
date less than 2019-05-15more like thismore than 2019-05-15
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Construction: Payment Methods more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what estimate he has made of the annual cost to the public purse of the cash-in-hand economy in the private domestic repair, maintenance and improvement sector in the construction industry. more like this
tabling member constituency Morecambe and Lunesdale more like this
tabling member printed
David Morris more like this
uin 254820 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-20more like thismore than 2019-05-20
answer text <p>HMRC does not measure how much of the tax gap is specifically linked to cash. Cash plays a part in supporting the hidden economy and evasion. These behaviours consistently account for roughly 25% of the tax gap.</p><p> </p><p>If anyone is aware of instances of a business or employer using cash to evade tax they can report this to HMRC; online or by phone.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2019-05-20T14:45:23.903Zmore like thismore than 2019-05-20T14:45:23.903Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
4135
label Biography information for David Morris more like this
1126484
registered interest false more like this
date less than 2019-05-14more like thismore than 2019-05-14
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Non-domestic Rates: Valuation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what the average time taken by the Valuation Office Agency is to complete a business rateable value check. more like this
tabling member constituency Bradford South more like this
tabling member printed
Judith Cummins more like this
uin 254212 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-20more like thismore than 2019-05-20
answer text <p>Since the Check, Challenge, Appeal system was introduced, the Valuation Office Agency (VOA) has received 82,300 Checks, 87% of which have been resolved. The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 allow for up to 12 months to complete a Check unless an extension is agreed. If an extension is not agreed the customer has the right to progress to Challenge. Some cases are more complex than others and this can affect the time taken to resolve them.</p><p> </p><p>As at 31 March 2019, the average time taken by the VOA to complete a Check is 54 calendar days.</p><p> </p><p>Of the Checks outstanding;</p><p>(a) 1,504 have been outstanding for more than three months;</p><p>(b) 757 have been outstanding for more than six months; and</p><p>(c) Fewer than five have been outstanding for over 12 months. Statistical disclosure guidelines mean the precise figure is too small to publish.</p><p> </p><p>Details of the longest time taken to complete a Check cannot be provided due to the possibility of breaching disclosure guidelines.</p>
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
grouped question UIN
254213 more like this
254214 more like this
question first answered
less than 2019-05-20T14:51:57.477Zmore like thismore than 2019-05-20T14:51:57.477Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
4391
label Biography information for Judith Cummins more like this
1126485
registered interest false more like this
date less than 2019-05-14more like thismore than 2019-05-14
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Non-domestic Rates: Valuation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how many business rateable value checks made by the Valuation Office Agency have been outstanding for more than (a) three, (b) six and (c) 12 months. more like this
tabling member constituency Bradford South more like this
tabling member printed
Judith Cummins more like this
uin 254213 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-20more like thismore than 2019-05-20
answer text <p>Since the Check, Challenge, Appeal system was introduced, the Valuation Office Agency (VOA) has received 82,300 Checks, 87% of which have been resolved. The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 allow for up to 12 months to complete a Check unless an extension is agreed. If an extension is not agreed the customer has the right to progress to Challenge. Some cases are more complex than others and this can affect the time taken to resolve them.</p><p> </p><p>As at 31 March 2019, the average time taken by the VOA to complete a Check is 54 calendar days.</p><p> </p><p>Of the Checks outstanding;</p><p>(a) 1,504 have been outstanding for more than three months;</p><p>(b) 757 have been outstanding for more than six months; and</p><p>(c) Fewer than five have been outstanding for over 12 months. Statistical disclosure guidelines mean the precise figure is too small to publish.</p><p> </p><p>Details of the longest time taken to complete a Check cannot be provided due to the possibility of breaching disclosure guidelines.</p>
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
grouped question UIN
254212 more like this
254214 more like this
question first answered
less than 2019-05-20T14:51:57.54Zmore like thismore than 2019-05-20T14:51:57.54Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
4391
label Biography information for Judith Cummins more like this
1126486
registered interest false more like this
date less than 2019-05-14more like thismore than 2019-05-14
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Non-domestic Rates: Valuation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what the longest time taken by the Valuation Office Agency was to complete a business rateable value check in the last 12 months. more like this
tabling member constituency Bradford South more like this
tabling member printed
Judith Cummins more like this
uin 254214 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-20more like thismore than 2019-05-20
answer text <p>Since the Check, Challenge, Appeal system was introduced, the Valuation Office Agency (VOA) has received 82,300 Checks, 87% of which have been resolved. The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 allow for up to 12 months to complete a Check unless an extension is agreed. If an extension is not agreed the customer has the right to progress to Challenge. Some cases are more complex than others and this can affect the time taken to resolve them.</p><p> </p><p>As at 31 March 2019, the average time taken by the VOA to complete a Check is 54 calendar days.</p><p> </p><p>Of the Checks outstanding;</p><p>(a) 1,504 have been outstanding for more than three months;</p><p>(b) 757 have been outstanding for more than six months; and</p><p>(c) Fewer than five have been outstanding for over 12 months. Statistical disclosure guidelines mean the precise figure is too small to publish.</p><p> </p><p>Details of the longest time taken to complete a Check cannot be provided due to the possibility of breaching disclosure guidelines.</p>
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
grouped question UIN
254212 more like this
254213 more like this
question first answered
less than 2019-05-20T14:51:57.573Zmore like thismore than 2019-05-20T14:51:57.573Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
4391
label Biography information for Judith Cummins more like this
1126530
registered interest false more like this
date less than 2019-05-14more like thismore than 2019-05-14
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Small Businesses: Tax Yields more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what the amount of tax revenue accrued was from UK small businesses in 2017-18. more like this
tabling member constituency Haltemprice and Howden more like this
tabling member printed
Mr David Davis more like this
uin 254129 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-22more like thismore than 2019-05-22
answer text <p>Total tax revenue accrued from micro and small sized businesses combined was estimated to be approximately £120 billion in 2016/17. An estimate for 2017/18 will not become available until Autumn 2019.</p><p> </p><p>The estimate given includes Self-Assessment Income Tax and Class 4 National Insurance Contributions (NICs), Corporation Tax, VAT, and Pay As You Earn Income Tax and Class 1 NICs. The definition of micro and small sized businesses used is consistent with the EU definition where possible. HMRC works to collect tax due under UK law from all businesses, regardless of size, in the most cost effective way.</p><p> </p><p>The government has also taken a number of steps which benefit small businesses through the tax system. Since Budget 2016 the government has announced reductions to business rates worth more than £13bn over the next five years. NICs bills are also reduced by up to £3,000 for over one million employers, and the UK is also highly competitive, with the lowest overall corporation tax rate in the G20 at 19%. The rate is legislated to fall further to 17% in 2020.</p><p> </p><p> </p>
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2019-05-22T10:54:08.5Zmore like thismore than 2019-05-22T10:54:08.5Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
373
label Biography information for Sir David Davis more like this
1126608
registered interest false more like this
date less than 2019-05-14more like thismore than 2019-05-14
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Electronic Publishing: VAT Zero Rating more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, with reference to the amendment to the EU VAT Directive agreed in October 2018, whether there is any impediment preventing the UK from zero-rating VAT on e-publications. more like this
tabling member constituency St Austell and Newquay more like this
tabling member printed
Steve Double more like this
uin 254223 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-22more like thismore than 2019-05-22
answer text <p>Following changes to the EU Value Added Tax (VAT) Directive which took effect in December 2018, Member States may equalise the VAT treatment of physical publications and e-publications.</p><p> </p><p>The Government keeps all taxes under review, including VAT on e-publications.</p><p> </p><p>Any amendments to the UK VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
grouped question UIN 254224 more like this
question first answered
less than 2019-05-22T11:04:16.48Zmore like thismore than 2019-05-22T11:04:16.48Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
4452
label Biography information for Steve Double more like this
1126609
registered interest false more like this
date less than 2019-05-14more like thismore than 2019-05-14
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Electronic Publishing: VAT Zero Rating more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, for what reasons ebooks are not zero-rated to protect the accessibility of knowledge. more like this
tabling member constituency St Austell and Newquay more like this
tabling member printed
Steve Double more like this
uin 254224 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-22more like thismore than 2019-05-22
answer text <p>Following changes to the EU Value Added Tax (VAT) Directive which took effect in December 2018, Member States may equalise the VAT treatment of physical publications and e-publications.</p><p> </p><p>The Government keeps all taxes under review, including VAT on e-publications.</p><p> </p><p>Any amendments to the UK VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
grouped question UIN 254223 more like this
question first answered
less than 2019-05-22T11:04:16.627Zmore like thismore than 2019-05-22T11:04:16.627Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
4452
label Biography information for Steve Double more like this
1126029
registered interest false more like this
date less than 2019-05-13more like thismore than 2019-05-13
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Assistance Animals: Food more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, for what reasons VAT will be charged on food for assistance and therapy dogs. more like this
tabling member constituency Newcastle-under-Lyme more like this
tabling member printed
Paul Farrelly more like this
uin 253520 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2019-05-16more like thismore than 2019-05-16
answer text <p>The sale of food that is formulated and held out for sale exclusively for working dogs, which includes assistance and therapy dogs, is zero rated. The VAT rules in this area are long-standing and have not changed.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2019-05-16T13:30:33.173Zmore like thismore than 2019-05-16T13:30:33.173Z
answering member
3935
label Biography information for Mel Stride remove filter
tabling member
1436
label Biography information for Paul Farrelly more like this