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1121825

registered interest
date	18/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: EU Law
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 ensure the UK complies with the Anti-Tax Avoidance Directive.
tabling member constituency	Inverclyde
tabling member printed	Ronnie Cowan
uin	245860
answer	answer is ministerial correction date of answer 30/04/2019 answer text <p>The UK supports the EU Anti-Tax Avoidance Directive, which requires all Member States to adopt minimum standard rules that restrict the ability of large multinationals to artificially lower their tax bills.</p><p>The UK already had effective and comprehensive anti-avoidance rules in place, which met or exceeded most of the minimum standards set out by the Directive.</p><p>Finance Act 2019 introduced several technical changes which help ensure our existing rules will be fully compliant with the approach taken by the Anti-Tax Avoidance Directive.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 30/04/2019 13:57:35 answering member 3935 label Biography information for Mel Stride
tabling member	4465 label Biography information for Ronnie Cowan

1107805

registered interest
date	29/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Benefit
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many families who have a child in receipt of disability living allowance have had their child benefit reduced due to exceeding the earnings threshold in each year for which information is available.
tabling member constituency	Inverclyde
tabling member printed	Ronnie Cowan
uin	238663
answer	answer is ministerial correction date of answer 05/04/2019 answer text <p>HMRC do not hold information relating to Child Benefit claimants’ receipt of the disability living allowance.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 05/04/2019 13:43:22 answering member 4097 label Biography information for Elizabeth Truss
tabling member	4465 label Biography information for Ronnie Cowan

1092073

registered interest
date	20/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Benefit
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many families who have a child with additional support needs have had their child benefit payment reduced due to exceeding the earnings threshold.
tabling member constituency	Inverclyde
tabling member printed	Ronnie Cowan
uin	234770
answer	answer is ministerial correction date of answer 28/03/2019 answer text <p>The information is not available. Information on whether the children of Child Benefit claimants have additional support needs is not held by HMRC.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/03/2019 17:04:26 answering member 3935 label Biography information for Mel Stride
tabling member	4465 label Biography information for Ronnie Cowan

1091307

registered interest
date	19/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment: Child Benefit
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps HMRC takes to notify Child Benefit claimants that start to receive a salary which effects their entitlement of their responsibility to complete a tax self-assessment.
tabling member constituency	Inverclyde
tabling member printed	Ronnie Cowan
uin	234240
answer	answer is ministerial correction date of answer 25/03/2019 answer text <p>The High Income Child Benefit Charge (HICBC) applies to anyone with an income over £50,000 who claims Child Benefit, or whose partner claims Child Benefit.</p><p>Those who continue to receive Child Benefit must register for Self Assessment to declare their Child Benefit payments and pay the tax charge through their tax return.</p><p>HMRC makes information on HICBC, and the need to declare and pay HICBC via Self Assessment widely available. Guidance is published on gov.uk, which lists HICBC among the criteria for those who must file a Self Assessment return, and HMRC uses social media and marketing campaigns to increase awareness.</p><p>HMRC also writes to individuals to remind them to check whether they need to register for Self Assessment to declare their Child Benefit payments, where it is aware that individuals may have become liable for HICBC.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 25/03/2019 14:02:39 answering member 4097 label Biography information for Elizabeth Truss
tabling member	4465 label Biography information for Ronnie Cowan

1047747

registered interest
date	24/01/2019
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 his Department will take steps to evaluate all aspects of the 2019 Loan Charge and seek external evidence.
tabling member constituency	Inverclyde
tabling member printed	Ronnie Cowan
uin	212404
answer	answer is ministerial correction date of answer 01/02/2019 answer text <p>The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.</p><p> </p><p>The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/02/2019 10:01:43 answering member 3935 label Biography information for Mel Stride
tabling member	4465 label Biography information for Ronnie Cowan

1002067

registered interest
date	05/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Air Passenger Duty
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department plans to conduct economic modelling on the effect of air passenger duty on the UK's global connectivity and competitiveness.
tabling member constituency	Inverclyde
tabling member printed	Ronnie Cowan
uin	188167
answer	answer is ministerial correction date of answer 16/11/2018 answer text <p>Like all taxes, Air Passenger Duty remains under review. The UK aviation sector has demonstrated strong growth and remains competitive with our neighbours.</p><p>Since 2010 passenger numbers at UK airports have grown by more than 15%. With the exception of Heathrow - which has been constrained due to capacity - the UK’s biggest airports have all achieved growth in line with their EU counterparts since 2010.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 16/11/2018 12:31:44 answering member 4320 label Biography information for Robert Jenrick
tabling member	4465 label Biography information for Ronnie Cowan