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1660145

registered interest
date	12/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Contributions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of calculating national insurance contributions using the combined income from multiple employers.
tabling member constituency	North Norfolk
tabling member printed	Duncan Baker
uin	199225
answer	answer is ministerial correction date of answer 19/09/2023 answer text <p>National Insurance Contributions (NICs) are assessed on a pay-period basis per each employment. Requiring the aggregation of earnings for NICs of people doing more than one job with multiple employers would be administratively complex, increasing the burden on employers.</p><p> </p><p>However, the Government keeps all taxes, including NICs, under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 19/09/2023 09:45:11 answering member 4399 label Biography information for Victoria Atkins
tabling member	4784 label Biography information for Duncan Baker

1660291

registered interest
date	12/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxis: VAT
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 implications for his Department's policies on VAT in the private hire sector of the High Court verdict in Uber vs. Sefton Council.
tabling member constituency	Mansfield
tabling member printed	Ben Bradley
uin	199203
answer	answer is ministerial correction date of answer 19/09/2023 answer text <p>The Uber Britannia Limited v. Sefton Borough Council High Court case is not a tax case and does not have a direct bearing on the tax treatment of private hire vehicle services. Indeed, the VAT rules, which apply to all businesses, have not changed.</p><p> </p><p>The Government recognises, however, that this ruling may have VAT implications for the private hire vehicle sector and is currently assessing what the impact of these may be, as the Government keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 19/09/2023 09:43:15 answering member 4399 label Biography information for Victoria Atkins
tabling member	4663 label Biography information for Ben Bradley

1659627

registered interest
date	11/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Apprentices: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much was raised by the apprenticeships levy in the 2022/2023 academic year.
tabling member constituency	Feltham and Heston
tabling member printed	Seema Malhotra
uin	198767
answer	answer is ministerial correction date of answer 14/09/2023 answer text <p>Monthly receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:</p><p><a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank">HMRC tax receipts and National Insurance contributions for the UK - GOV.UK (www.gov.uk)</a>.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 14/09/2023 13:02:28 answering member 4399 label Biography information for Victoria Atkins
tabling member	4253 label Biography information for Seema Malhotra

1659326

registered interest
date	08/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Insolvency
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of people who (a) have and (b) will become financially insolvent as a result of the Loan Charge.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198495
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>HMRC cannot provide an estimate for the number of people subject to the Loan Charge who have become insolvent as they could have become insolvent for many reasons.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/09/2023 16:12:36 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659328

registered interest
date	08/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people HM Revenue and Customs was seeking loan charge payments from in relation to the tax years before April 2010, as of 8 September 2023.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198509
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.</p><p>However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis.</p><p>HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of disguised remuneration (DR) loans, in accordance with their published DR settlement terms and HMRC’s Litigation and Settlement Strategy.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/09/2023 16:02:55 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659329

registered interest
date	08/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of (a) promoters and (b) operators of schemes subject to the loan charge who have been prosecuted for (i) promoting and (ii) operating those schemes, as of 8 September 2023.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198510
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>I refer the hon. Member to the answer I gave on 17 July 2023 to Question UIN <a href="https://questions-statements.parliament.uk/written-questions/detail/2023-07-05/192681" target="_blank">192681</a></p><p><strong> </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/09/2023 16:30:33 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659339

registered interest
date	08/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Legal Opinion
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether HMRC has received legal advice on collecting loan charge refunds from (a) employees and (b) employers.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198518
answer	answer is ministerial correction date of answer 18/09/2023 answer text <p>HMRC’s lawyers considered all relevant legal points when providing the advice that informed HMRC’s approach to collecting disguised remuneration tax liabilities including the Loan Charge from employers and, where appropriate, employees.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/09/2023 14:28:49 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659376

registered interest
date	08/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps HMRC has taken to issue loan charge refunds following the Morse Review 2018.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198519
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>I refer the Honourable Member to the answer that was given on 27 April 2023 to the question UIN 182076.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 198520 question first answered 13/09/2023 16:10:10 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659378

registered interest
date	08/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will publish guidance issued by his Department on issuing loan charge refunds following the Morse Review in 2018.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198520
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>I refer the Honourable Member to the answer that was given on 27 April 2023 to the question UIN 182076.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 198519 question first answered 13/09/2023 16:10:10 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659044

registered interest
date	07/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Research and Development Expenditure Credit: Carbon Emissions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the potential merits of expanding research and development tax relief to include capital equipment relating to industrial decarbonisation.
tabling member constituency	Bridgend
tabling member printed	Dr Jamie Wallis
uin	198407
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>The Government provides a Research &amp; Development Allowance (RDA) which gives relief for capital expenditure on R&amp;D incurred by a trader. This includes plant, machinery and buildings used for R&amp;D activity.</p><p>In 2021, the Government previously consulted on targeting the R&amp;D tax reliefs towards R&amp;D with specific social value, for example green technology. It was noted that differentiated tax relief for specific R&amp;D would increase complexity and compliance costs, widen the scope for abuse, and could be less effective than direct government spending.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/09/2023 16:05:06 answering member 4399 label Biography information for Victoria Atkins
tabling member	4766 label Biography information for Dr Jamie Wallis