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1017472
registered interest false more like this
date less than 2018-11-30more like thismore than 2018-11-30
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 VAT: Electronic Government more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how many people have signed to the Making Tax Digital service for VAT. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 197633 more like this
answer
answer
is ministerial correction false more like this
date of answer remove maximum value filtermore like thismore than 2018-12-05
answer text <p>Since the pilot of the Making Tax Digital for VAT service was opened up in mid-October, the number of businesses joining has been growing. Daily take-up during this pilot stage is now more than 60 businesses per day. Businesses will need to join the new service in time to send HMRC their VAT return information before their first deadline after April. For the majority who file quarterly that will be by 7 August 2019 at the earliest. HMRC is continuing to issue letters to all businesses in scope inviting them to join early, so that they can test the service before mandation.</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 2018-12-05T17:06:34.52Zmore like thismore than 2018-12-05T17:06:34.52Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this
1007163
registered interest false more like this
date less than 2018-11-14more like thismore than 2018-11-14
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 Double Taxation: Crown Dependencies more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether his Department took steps to seek to include an increase in transparency for beneficial ownership registers in the negotiations for the double taxation treaties with Jersey, Guernsey and the Isle of Man. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 191479 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-11-19more like thismore than 2018-11-19
answer text <p>Beneficial ownership registers are outside of the scope of a double taxation treaty and so did not feature in the negotiations with Jersey, Guernsey or the Isle of Man. Double taxation treaties are based on the Organisation for Economic Cooperation and Development’s Model Tax Convention, which does not include beneficial ownership registers.</p> more like this
answering member constituency Salisbury more like this
answering member printed John Glen more like this
question first answered
less than 2018-11-19T15:54:53.367Zmore like thismore than 2018-11-19T15:54:53.367Z
answering member
4051
label Biography information for John Glen more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this
1006115
registered interest false more like this
date less than 2018-11-13more like thismore than 2018-11-13
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 Financial Ombudsman Service more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, with reference to the Financial Ombudsman's Annual Report 2017-18, for what reasons the Financial Ombudsman upheld the lowest rate of complaints in the last 10 years in 2017-2018. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 190951 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-11-19more like thismore than 2018-11-19
answer text <p>This is a matter for the Financial Ombudsman Service (FOS), which is independent from Government. The FOS will respond to the Honourable Member by letter, and a copy of the letter will be placed in the Library of the House of Commons.</p><p> </p> more like this
answering member constituency Salisbury more like this
answering member printed John Glen more like this
question first answered
less than 2018-11-19T15:54:36.323Zmore like thismore than 2018-11-19T15:54:36.323Z
answering member
4051
label Biography information for John Glen more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this
1005780
registered interest false more like this
date less than 2018-11-12more like thismore than 2018-11-12
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 Financial Services: EU Law more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, pursuant to the Answer of 6 November 2018 to Question 187143 on EU Internal Trade, how his Department plans to transpose provisions from EU law into UK law involving thresholds measuring the proportion of the entire market or a specified number of grouping of member states, in the Markets in Financial Instruments Regulations Article (a) 5(1)(a) and 1(b), subparagraphs (3) to (6) and subparagraph (9), (b) Article 9(5), (c) Article 14(5) and (d) Article 36(5) in the event that the UK leaves the EU without a deal. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 190537 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-11-15more like thismore than 2018-11-15
answer text <p>Article 5(1)(a) and 1(b), subparagraphs (3) to (6) and subparagraph (9) in the Markets in Financial Instruments Regulations will become deficient after the UK’s exit from the EU. In the event of the UK leaving the EU without a deal, it will be amended in accordance with Regulation 27(2) of the draft Markets in Financial Instruments (Amendment) (EU Exit) Regulations 2018.</p><p> </p><p>Article 9(5) will become deficient after the UK’s exit from the EU. In the event of the UK leaving the EU without a deal it will be amended in accordance with Regulation 27(4) of the draft Markets in Financial Instruments (Amendment) (EU Exit) Regulations 2018.</p><p> </p><p>Article 36 specifies a threshold which is expressed as an absolute number, so this will not be deficient after exit and is therefore not being amended.</p> more like this
answering member constituency Salisbury more like this
answering member printed John Glen more like this
question first answered
less than 2018-11-15T15:48:31.31Zmore like thismore than 2018-11-15T15:48:31.31Z
answering member
4051
label Biography information for John Glen more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this
1005783
registered interest false more like this
date less than 2018-11-12more like thismore than 2018-11-12
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 Financial Services: EU Law more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, pursuant to the Answer of 6 November 2018 to Question 187143 on EU Internal Trade, how his Department plans to transpose provisions from EU law into UK law involving thresholds measuring the proportion of the entire market or a specified number of grouping of member states, in Articles 12 to 16 of the Commission Delegated Regulation amending MiFID 565/2017 in the event that the UK leaves the EU without a deal. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 190540 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-11-15more like thismore than 2018-11-15
answer text <p>Articles 12 to 16 of the Commission Delegated Regulation amending MiFID 565/2017 will become deficient after the UK’s exit from the EU. In the event of the UK leaving the EU without a deal, it will be amended in accordance with Regulation 40 of the draft Markets in Financial Instruments (Amendment) (EU Exit) Regulations 2018.</p> more like this
answering member constituency Salisbury more like this
answering member printed John Glen more like this
question first answered
less than 2018-11-15T15:52:12.237Zmore like thismore than 2018-11-15T15:52:12.237Z
answering member
4051
label Biography information for John Glen more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this
1005784
registered interest false more like this
date less than 2018-11-12more like thismore than 2018-11-12
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 Financial Services: EU Law more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, pursuant to the Answer of his Department's written answer to parliamentary question 187143, how his Department plans to transpose provisions from EU law into UK law involving thresholds measuring the proportion of the entire market or a specified number of grouping of member states, in Article 5(1)(a) and (b)) of the Commission Delegated Regulation 2017/567 in the event that the UK leaves the EU without a deal. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 190541 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-11-15more like thismore than 2018-11-15
answer text <p>Article 5(1)(a) and (b)) of the Commission Delegated Regulation 2017/567 will become deficient after the UK’s exit from the EU. In the event of the UK leaving the EU without a deal, it will be amended in accordance with Regulation 59(2) of the draft Markets in Financial Instruments (Amendment) (EU Exit) Regulations 2018.</p> more like this
answering member constituency Salisbury more like this
answering member printed John Glen more like this
question first answered
less than 2018-11-15T15:54:33.617Zmore like thismore than 2018-11-15T15:54:33.617Z
answering member
4051
label Biography information for John Glen more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this
999490
registered interest false more like this
date less than 2018-11-01more like thismore than 2018-11-01
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 Insurance Premium Tax more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the effect of changes in the rate of insurance premium tax on the cost of insurance premiums since 2011. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 187137 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-11-06more like thismore than 2018-11-06
answer text <p>As my Rt Hon friend Mel Stride MP set out on 10 September 2018, it is difficult to isolate the impact of insurance premium tax rate increases from other factors impacting on the price of insurance products.</p><p> </p><p>The Government nonetheless publishes prospective impact assessments for the changes in the rate of Insurance Premium Tax (IPT).</p><p> </p><p>The assessment for the last change (announced at Autumn Statement 2016) can be found here:</p><p> </p><p><a href="https://www.gov.uk/government/publications/insurance-premium-tax-increase-of-standard-rate/insurance-premium-tax-increase-of-standard-rate" target="_blank">https://www.gov.uk/government/publications/insurance-premium-tax-increase-of-standard-rate/insurance-premium-tax-increase-of-standard-rate</a></p> more like this
answering member constituency Salisbury more like this
answering member printed John Glen more like this
question first answered
less than 2018-11-06T15:48:04.663Zmore like thismore than 2018-11-06T15:48:04.663Z
answering member
4051
label Biography information for John Glen more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this
999493
registered interest false more like this
date less than 2018-11-01more like thismore than 2018-11-01
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 Sanitary Products: Taxation more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the level of taxation on sanitary items in countries outside the EU. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 187140 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-11-09more like thismore than 2018-11-09
answer text <p>The Government has not made an assessment of the level of taxation on sanitary items in countries outside the EU.</p><p> </p><p>We are committed to introducing a zero rate of VAT for these supplies as soon as legally possible.</p><p> </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 2018-11-09T14:51:42.677Zmore like thismore than 2018-11-09T14:51:42.677Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this
999500
registered interest false more like this
date less than 2018-11-01more like thismore than 2018-11-01
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 Financial Services: EU Law more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how many provisions in financial and related regulations which require transposition into UK law in the event of the UK leaving the EU without a deal include thresholds measuring the proportion of (a) the entire EU market or (b) a specified number or grouping of member states. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 187143 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-11-06more like thismore than 2018-11-06
answer text <p>The European Union (Withdrawal) Act 2018 (EUWA) repeals the European Communities Act 1972 on the day the UK leaves the EU and incorporates into UK domestic law the existing body of directly applicable EU law. The purpose of the EUWA is to provide a functioning statute book on the day we leave the EU.</p><p>In some instances, the retained EU law relating to financial services includes provisions that relate to thresholds measuring the proportion of the entire EU market or a specified number or grouping of member states. We are aware of four provisions in the Markets in Financial Instruments Regulations (MiFIR) (Article 5(1)(a) and 1(b), and subparagraphs (3)-(6) and subparagraph (9), Article 9(5), Article 14(5), Article 36(5)), five provisions in the Commission Delegated Regulation amending MiFID 565/2017 (Article 12 to 16) and one provision in the Commission Delegated Regulation 2017/567 (Article 5(1)(a) and (b)).</p> more like this
answering member constituency Salisbury more like this
answering member printed John Glen more like this
question first answered
less than 2018-11-06T17:13:40.253Zmore like thismore than 2018-11-06T17:13:40.253Z
answering member
4051
label Biography information for John Glen more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this
993599
registered interest false more like this
date less than 2018-10-23more like thismore than 2018-10-23
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 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how much revenue was lost to the public purse as a result of the exemption for regulatory capital in section 259N(3)(b) Chapter 8 Part 6A Taxation (International and Other Provisions) Act 2010 in each year since the introduction of that exemption. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds remove filter
uin 182824 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-26more like thismore than 2018-10-26
answer text <p>As a matter of corporation tax policy, with the aim of improving financial stability, the UK allows certain deductions for the costs of regulatory capital. The exemption referred to helps to ensure that the Hybrid and Other Mismatch Rules act in a way consistent with this policy. As such, there is no question of any tax revenue being “lost” as a result of the exemption.</p><p>It is not possible to provide details of the tax effect arising from the exemption for regulatory capital in section 259N(3)(b), Chapter 8, Part 6A of the Taxation (International and other Provisions) Act 2010.</p><p>The Hybrid and other mismatches regime came into force on 1 January 2017. The majority of corporation tax returns which will reflect the impact of these rules have not yet been received.</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 2018-10-26T13:46:56.767Zmore like thismore than 2018-10-26T13:46:56.767Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds more like this