Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1059902

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Transfer Pricing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to HMRC's January 2019 Profit Diversion Compliance Facility, what estimate he has made of the value of transactions through transfer pricing arrangements in each of the last five years; how many transfer pricing specialists HMRC employs; and how many transfer pricing investigations HMRC has undertaken in each of the last five years.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	220147
answer	answer is ministerial correction date of answer 20/02/2019 answer text <p>On 10 January 2019 HMRC introduced a new Profit Diversion Compliance Facility for Multi-National Enterprises using arrangements targeted by the Diverted Profits Tax (DPT) to give them the opportunity to bring their UK tax affairs up to date.</p><p> </p><p>HMRC does not hold the information about the value of transactions through transfer pricing arrangements in each of the last five years.</p><p> </p><p>HMRC has increased the number of staff dealing with international tax risks, including transfer pricing. As at 30 April 2018, there were 365 full time equivalent staff working on international risks, including transfer pricing and DPT. HMRC recognises the importance of identifying and tackling international tax risks and is invested in building the capability of the staff involved. These skilled staff work with other expert industry and tax specialists to tackle those cases that represent a substantial risk of tax loss to the Exchequer in line with HMRC’s “resource to risk” compliance policy.</p><p> </p><p>Transfer pricing investigations include enquiries into tax returns, pre-return investigations, and investigations that precede Advance Pricing Agreements (APAs) or Advance Thin Capitalisation Agreements (ATCAs). The numbers of transfer pricing investigations HMRC initiated in the years 2013/14 to 2017/18 were:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p><strong>2013/14</strong></p></td><td><p><strong>2014/15</strong></p></td><td><p><strong>2015/16</strong></p></td><td><p><strong>2016/17</strong></p></td><td><p><strong>2017/18</strong></p></td></tr><tr><td><p><strong>Number of Investigations</strong></p></td><td><p>462</p></td><td><p>427</p></td><td><p>384</p></td><td><p>250</p></td><td><p>244</p></td></tr></tbody></table> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/02/2019 17:31:18 answering member 3935 label Biography information for Mel Stride
tabling member	1546 label Biography information for Angus Brendan MacNeil

1059905

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Transfer Pricing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to HMRC's January 2019 Profit Diversion Compliance Facility, what estimate he has made of the value of transactions under investigation; and how many inquiries resulted in the view that the factual pattern outlined to HMRC at the start of an enquiry did not stand up to scrutiny once tested in each of the last five years.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	220148
answer	answer is ministerial correction date of answer 20/02/2019 answer text <p>On 10 January 2019 HMRC introduced a new Profit Diversion Compliance Facility for Multi-National Enterprises using arrangements targeted by the Diverted Profits Tax (DPT) to give them the opportunity to bring their UK tax affairs up to date.</p><p> </p><p>HMRC does not hold the information about the value of transactions under investigation.</p><p> </p><p>HMRC does not hold information about how many inquiries resulted in the view that the factual pattern outlined to HMRC at the start of an enquiry did not stand up to scrutiny once tested in each of the last five years.</p><p>However, in circumstances where HMRC believes it may have been misled by information provided by customers in the context of transfer pricing investigations, the matter will be referred to its Fraud Investigation Service.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/02/2019 17:23:04 answering member 3935 label Biography information for Mel Stride
tabling member	1546 label Biography information for Angus Brendan MacNeil

1059909

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Transfer Pricing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to HMRC's January 2019 Profit Diversion Compliance Facility, what estimate he has made of the value of the sums recovered from HMRC investigations into transfer pricing arrangements in each of the last five years; how many HMRC investigations into transfer pricing arrangements have been subsequently referred to its Fraud Investigations Service in each of the last five years; and what estimate he has made of the value of HMRC’s current investigations into transfer pricing arrangements.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	220149
answer	answer is ministerial correction date of answer 20/02/2019 answer text <p>On 10 January 2019 HMRC introduced a new Profit Diversion Compliance Facility for Multi-National Enterprises using arrangements targeted by the Diverted Profits Tax (DPT) to give them the opportunity to bring their UK tax affairs up to date.</p>In the years from 2012/13 to 2017/18, HMRC secured £6.5 billion of additional tax by challenging the transfer pricing arrangements of multinationals.<p> </p><table><tbody><tr><td><p>Year</p></td><td><p>2012/ 13</p></td><td><p>2013/14</p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td><td><p>2017/18</p></td></tr><tr><td><p>Total Amount</p></td><td><p>£504 m</p></td><td><p>£1,137m</p></td><td><p>£707m</p></td><td><p>£853m</p></td><td><p>£1,618m</p></td><td><p>£1,682m</p></td></tr></tbody></table><p> </p><p> </p><p>The information requested regarding how many HMRC investigations into transfer pricing arrangements have been subsequently referred to its Fraud Investigation Service in each of the last five years is not readily available and could only be provided at disproportionate cost. However, in appropriate cases transfer pricing cases are referred to HMRC’s Fraud Investigation Service for their consideration.</p><p>HMRC cannot reliably predict the value of its current investigations into transfer pricing arrangements because the outcome is highly dependent on the facts that are determined during the enquiries’ progress.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/02/2019 17:46:10 answering member 3935 label Biography information for Mel Stride
tabling member	1546 label Biography information for Angus Brendan MacNeil

1059936

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Football Pools: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to Answer of 29 January 2019 to Question 210669, what would be the net cost to the public purse of reducing the football pools betting duty from 15 to 10 per cent.
tabling member constituency	South Holland and The Deepings
tabling member printed	Sir John Hayes
uin	220074
answer	answer is ministerial correction date of answer 19/02/2019 answer text <p>No assessment of the Exchequer impact of reducing the rate of Pool Betting Duty to 10% has been made.</p><p> </p><p>However due to the ease of changing between pools betting and regular betting the Government considers it would put a significant portion of the General Betting Duty receipts at risk – which totalled £572m in 2017-18.</p><p> </p><p>A list of current and future gambling duty rates can be found in Annex A of the Government’s Budget 2018 document.</p><p> </p><p>https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/754766/Annex_A_rates_and_allowances.pdf</p> answering member constituency Newark answering member printed Robert Jenrick grouped question UIN 220075 220076 question first answered 19/02/2019 12:48:59 answering member 4320 label Biography information for Robert Jenrick
tabling member	350 label Biography information for Sir John Hayes

1059938

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Football Pools: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, in pursuant to Answer of 29 January 2019 to Question 210669 on Football Pools: Excise Duties, what assessment he has made of the level of risk that bookmakers will switch their fixed odds bets to pools to avoid paying General Betting Duty in the event that Pools Betting Duty was to be reduced to 10 per cent.
tabling member constituency	South Holland and The Deepings
tabling member printed	Sir John Hayes
uin	220075
answer	answer is ministerial correction date of answer 19/02/2019 answer text <p>No assessment of the Exchequer impact of reducing the rate of Pool Betting Duty to 10% has been made.</p><p> </p><p>However due to the ease of changing between pools betting and regular betting the Government considers it would put a significant portion of the General Betting Duty receipts at risk – which totalled £572m in 2017-18.</p><p> </p><p>A list of current and future gambling duty rates can be found in Annex A of the Government’s Budget 2018 document.</p><p> </p><p>https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/754766/Annex_A_rates_and_allowances.pdf</p> answering member constituency Newark answering member printed Robert Jenrick grouped question UIN 220074 220076 question first answered 19/02/2019 12:48:59 answering member 4320 label Biography information for Robert Jenrick
tabling member	350 label Biography information for Sir John Hayes

1059939

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Gambling: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the effective tax rate is for (a) bingo clubs, (b) casinos, (c) local betting offices and (d) the Football Pools.
tabling member constituency	South Holland and The Deepings
tabling member printed	Sir John Hayes
uin	220076
answer	answer is ministerial correction date of answer 19/02/2019 answer text <p>No assessment of the Exchequer impact of reducing the rate of Pool Betting Duty to 10% has been made.</p><p> </p><p>However due to the ease of changing between pools betting and regular betting the Government considers it would put a significant portion of the General Betting Duty receipts at risk – which totalled £572m in 2017-18.</p><p> </p><p>A list of current and future gambling duty rates can be found in Annex A of the Government’s Budget 2018 document.</p><p> </p><p>https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/754766/Annex_A_rates_and_allowances.pdf</p> answering member constituency Newark answering member printed Robert Jenrick grouped question UIN 220074 220075 question first answered 19/02/2019 12:48:59 answering member 4320 label Biography information for Robert Jenrick
tabling member	350 label Biography information for Sir John Hayes

1059944

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Retail Prices Index
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has plans to reform the calculation of the Retail Price Index.
tabling member constituency	Edinburgh North and Leith
tabling member printed	Deidre Brock
uin	220270
answer	answer is ministerial correction date of answer 20/02/2019 answer text <p>As set out at Budget 2018, the government recognises the flaws in the way that the Retail Prices Index (RPI) is measured and has made progress in moving away from using it. However, given the extensive use of the RPI across the public and private sectors further moves away from the measure are complex and potentially costly.</p><p> </p><p>The government’s objective is that the Consumer Prices Index including owner occupiers’ housing costs (CPIH) will become its headline measure over time, and that it will reduce the use of the RPI when and where practicable.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 20/02/2019 12:08:07 answering member 4097 label Biography information for Elizabeth Truss
tabling member	4417 label Biography information for Deidre Brock

1059983

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Personal Pensions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many high street commercial properties are owned within self-invested personal pensions (SIPPs); and how many empty high street commercial properties are owned within SIPPs.
tabling member constituency	Sleaford and North Hykeham
tabling member printed	Dr Caroline Johnson
uin	220313
answer	answer is ministerial correction date of answer 18/02/2019 answer text <p>The Treasury does not hold the information requested.</p><p> </p><p>At Budget 2018, the Government announced an action plan to support the sustainable transformation of high streets, including the piloting of a register of empty commercial properties to support the wider regeneration of high streets and town centres.</p> answering member constituency Salisbury answering member printed John Glen question first answered 18/02/2019 16:04:53 answering member 4051 label Biography information for John Glen
tabling member	4592 label Biography information for Dr Caroline Johnson

1058708

registered interest
date	11/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Training
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what gender awareness training staff at HMRC have undertaken in relation to their role in enforcing payment of national minimum wage rates; and whether HMRC has a gender awareness strategy in place for implementing that role.
tabling member constituency	Birmingham, Yardley
tabling member printed	Jess Phillips
uin	219468
answer	answer is ministerial correction date of answer 19/02/2019 answer text <p>The government is determined that everyone who is entitled to the NMW receives it. If anyone thinks they are not receiving at least the minimum wage, they can contact Acas, in confidence, on 0300 123 1100 or submit a query online using the link <a href="https://www.gov.uk/government/publications/pay-and-work-rights-complaints" target="_blank">https://www.gov.uk/government/publications/pay-and-work-rights-complaints</a> .</p><p> </p><p> </p><p> </p><p>Staff across HMRC contribute to enforcing NMW, including lawyers, technical advisers, and those specialising in criminal investigations.</p><p> </p><p>All HMRC staff are required to complete mandatory training on Equality &amp; Diversity, with a mandatory requirement for all managers to undertake the training on Unconscious Bias. In addition to these, HMRC has a selection of other gender awareness training courses available, which staff are encouraged to undertake as a part of their continuous professional development.</p><p> </p><p>HMRC has a Gender Policy, which provides guidance on implementing all relevant legislative obligations, including the General Equality Duty in the Equality Act 2010 which applies to public sector organisations.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/02/2019 16:44:00 answering member 3935 label Biography information for Mel Stride
tabling member	4370 label Biography information for Jess Phillips

1058738

registered interest
date	11/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Economic Growth: Wales
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what preparation his Department has done to support the economic growth of Wales in the event of the UK leaving the EU without a deal.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	219382
answer	answer is ministerial correction date of answer 19/02/2019 answer text <p>Leaving the EU with a deal remains the Government’s top priority. That has not changed. We are working closely with the devolved administrations to ensure that we build a stronger and fairer economy for the future, with 193,000 more people in employment in Wales since 2010. At the most recent Budget, the Welsh Government benefitted from a £550 million boost to its budget, a real terms increase up to 2020. The government is investing over £735m in city and growth deals. The government is also supporting the Welsh economy by cutting corporation tax to 17% in 2020, abolishing tolls on the Severn Crossings and investing in Wales’s infrastructure. This will support the Welsh economy to grow and create jobs, supporting hard-working people with greater prospects and living standards as we leave the EU.</p><p> </p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 19/02/2019 15:50:44 answering member 4097 label Biography information for Elizabeth Truss
tabling member	3943 label Biography information for Jonathan Edwards