Linked Data API

Show Search Form

Search Results

1138549
star this property registered interest false more like this
star this property date remove maximum value filtermore like thismore than 2019-07-11
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading VAT: Databases more like this
unstar this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether they will seek continued access to the VAT Information Exchange System after the UK leaves the EU. more like this
star this property tabling member printed
Lord Browne of Belmont more like this
star this property uin HL17107 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-23more like thismore than 2019-07-23
star this property answer text <p>The VAT Information Exchange system supports the free movement of goods between EU Member States. Access to the system will depend on the terms under which the UK leaves the EU. The current Withdrawal Agreement gives the UK continued access until the end of 2024.</p><p> </p> more like this
star this property answering member printed Lord Young of Cookham more like this
star this property question first answered
less than 2019-07-23T16:17:08.967Zmore like thismore than 2019-07-23T16:17:08.967Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
3801
star this property label Biography information for Lord Browne of Belmont more like this
1138277
star this property registered interest false more like this
star this property date less than 2019-07-10more like thismore than 2019-07-10
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading UK Trade with EU more like this
unstar this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether officials have visited the Sweden–Norway border to discuss with the governments of Sweden and Norway the impact of border arrangements on the passage and monitoring of goods across that border; and what conclusions they have drawn from their enquiries. more like this
star this property tabling member printed
Lord Bassam of Brighton more like this
star this property uin HL17074 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-23more like thismore than 2019-07-23
star this property answer text <p>HM Revenue &amp; Customs and HM Treasury officials visited the Sweden-Norway border in 2017, where border arrangements were discussed with Norwegian officials at a working level. The visit offered greater understanding of how the Norwegian facilitative regime operates outside of the customs union.</p> more like this
star this property answering member printed Lord Young of Cookham more like this
star this property question first answered
less than 2019-07-23T16:16:27.637Zmore like thismore than 2019-07-23T16:16:27.637Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
3504
star this property label Biography information for Lord Bassam of Brighton more like this
1137972
star this property registered interest false more like this
star this property date less than 2019-07-09more like thismore than 2019-07-09
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Financial Institutions: Switzerland more like this
unstar this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether they intend to permit Swiss financial institutions to continue to operate in London until the UK leaves the EU. more like this
star this property tabling member printed
Lord Willoughby de Broke more like this
star this property uin HL17071 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-23more like thismore than 2019-07-23
star this property answer text <p>Switzerland is an important financial partner for the UK. Swiss financial institutions can operate in the UK in line with existing applicable UK and EU law.</p><p>The UK has also taken steps to ensure the continuity of this relationship once we exit the European Union, including the transition of the EU-Swiss Direct Insurance Agreement into a UK-Swiss Direct Insurance Agreement.</p> more like this
star this property answering member printed Lord Young of Cookham more like this
star this property question first answered
less than 2019-07-23T11:16:12.257Zmore like thismore than 2019-07-23T11:16:12.257Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
1775
star this property label Biography information for Lord Willoughby de Broke more like this
1137398
star this property registered interest false more like this
star this property date less than 2019-07-08more like thismore than 2019-07-08
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Pensions: Doctors more like this
unstar this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what plans they have to revisit the 2016 rule changes to tax relief for medical practitioners, in order to resolve the current staffing crisis. more like this
star this property tabling member printed
Lord Taylor of Warwick more like this
star this property uin HL17005 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-22more like thismore than 2019-07-22
star this property answer text <p>The Government keeps public sector pay and pensions policy under constant review in the context of the wider public finances.</p><p> </p><p>Pensions tax relief is one of the most expensive reliefs in the personal tax system. In 2017/18 income tax and employer National Insurance Contributions relief cost over £50 billion, with around two-thirds going to higher and additional rate taxpayers.</p><p> </p><p>The tapered annual allowance is therefore focused on the highest-earning savers, to ensure that the benefit they receive is not disproportionate to that of other pension savers. Less than one per cent of pension savers will have to reduce their saving or face an annual allowance charge as a result of the tapered annual allowance.</p><p> </p><p>The Government recognises that some senior clinicians face tax charges owing to the increase in the value of their pension accrual. The tax rules must apply identically to everyone in the same situation, regardless of their employer.</p><p> </p><p>However, the Secretary of State for Health and Social Care has announced plans to consult on proposals for a new flexibility for senior clinicians in the NHS pension scheme via the introduction of a 50:50 option. This option will give senior clinicians in England and Wales more choice in respect of their pension accrual, and therefore better control in relation to any pensions tax charges.</p><p> </p><p><strong> </strong></p><p><strong> </strong></p>
star this property answering member printed Lord Young of Cookham more like this
star this property question first answered
less than 2019-07-22T12:55:51.367Zmore like thismore than 2019-07-22T12:55:51.367Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
1796
star this property label Biography information for Lord Taylor of Warwick more like this
1137396
star this property registered interest false more like this
star this property date less than 2019-07-08more like thismore than 2019-07-08
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Parcels: VAT more like this
unstar this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what steps they are taking to ensure more foreign companies sign up to the new parcel tax scheme in preparation for a possible no-deal Brexit. more like this
star this property tabling member printed
Lord Taylor of Warwick more like this
star this property uin HL17003 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-22more like thismore than 2019-07-22
star this property answer text <p>HMRC’s Import VAT on Parcels online service was launched in February 2019 to allow businesses to prepare for a potential no deal EU exit, and remains open for registrations. HMRC are working with key partners to communicate the potential changes to overseas businesses. While HMRC expect registrations would increase if a no deal exit were confirmed, registration numbers for the online service are not a reliable indicator of overall readiness because there are other ways to pay import VAT on parcels via third parties.</p> more like this
star this property answering member printed Lord Young of Cookham more like this
star this property question first answered
less than 2019-07-22T12:55:01.37Zmore like thismore than 2019-07-22T12:55:01.37Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
star this property tabling member
1796
star this property label Biography information for Lord Taylor of Warwick more like this
1138116
star this property registered interest false more like this
star this property date less than 2019-07-10more like thismore than 2019-07-10
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, with reference to Lords Economic Affairs Sub-Committee report, The Powers of HMRC: Treating Taxpayers Fairly, HL Paper 242, published on 4 December 2018, for what reason the Government’s response did not answer paragraph 70 on the Loan Charge; when he plans respond to the points raised in that paragraph on the culpability of employers who directed people to use Disguised Remuneration schemes; and if he will make a statement. more like this
star this property tabling member constituency Brighton, Pavilion more like this
star this property tabling member printed
Caroline Lucas more like this
star this property uin 275726 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-19more like thismore than 2019-07-19
star this property answer text <p>HM Revenue and Customs (HMRC) have not seen evidence of individuals being forced to use a DR scheme. HMRC will consider the details of each case, but individuals are responsible for their own tax affairs, for disclosing their tax affairs to HMRC, and for paying the right tax. Employers cannot dictate what someone puts on their tax return.</p><p> </p><p>The Government responded in detail to each of the individual recommendations made by the Lords Economic Affairs Sub-Committee. The response is online at: <a href="http://www.parliament.uk/documents/lords-committees/economic-affairs/Govt%20HMRC%20Powers%20report%2022%20Jan%202019%20.pdf" target="_blank">www.parliament.uk/documents/lords-committees/economic-affairs/Govt%20HMRC%20Powers%20report%2022%20Jan%202019%20.pdf</a></p> more like this
unstar this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2019-07-19T13:12:04.057Zmore like thismore than 2019-07-19T13:12:04.057Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
3930
star this property label Biography information for Caroline Lucas more like this
1138431
star this property registered interest false more like this
star this property date remove maximum value filtermore like thismore than 2019-07-11
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Taxation: Self-assessment more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many late filing penalties HMRC collected from large companies in 2018. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 276208 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-19more like thismore than 2019-07-19
star this property answer text <p>The purpose of penalties is to encourage taxpayers to comply with their tax obligations, to act as a sanction for those who do not, and to reassure those who do that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.</p><p> </p><p>Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.</p><p> </p><p>HMRC can apply a large number of different penalties, but they break down into three broad areas:</p><p> </p><ul><li><p>Automatic penalties for failure to meet a time-bound obligation, such as submitting returns or making payments by a specified deadline;</p></li><li><p>Penalties for failure to meet a regulatory obligation, such as the requirement to keep certain records; and</p></li><li><p>Behaviour-based penalties for inaccurate returns and documents and failure to notify taxable status.</p><p> </p><p>A penalty is not payable if a person had a reasonable excuse for failing to meet an obligation or took reasonable care to avoid submitting an inaccurate return.</p><p> </p><p>HMRC do not record data on penalties issued by size of business.</p></li></ul>
unstar this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2019-07-19T13:06:19.047Zmore like thismore than 2019-07-19T13:06:19.047Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
4397
star this property label Biography information for Peter Dowd more like this
1138421
star this property registered interest false more like this
star this property date remove maximum value filtermore like thismore than 2019-07-11
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Electronic Publishing: VAT more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how much revenue his Department has raised from VAT on e-publications in (a) 2016, (b) 2017, (c) 2018 and (d) 2019 to 11 July 2019. more like this
star this property tabling member constituency Knowsley more like this
star this property tabling member printed
Sir George Howarth more like this
star this property uin 276162 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-19more like thismore than 2019-07-19
star this property answer text <p>The information that HM Revenue and Customs (HMRC) collect from taxpayers on their VAT returns does not provide enough detail to be able to quantify the revenue raised from these supplies precisely. HMRC do not require detail on particular products and customer types because it would place a considerable administrative burden on businesses.</p> more like this
unstar this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2019-07-19T13:00:28.263Zmore like thismore than 2019-07-19T13:00:28.263Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
481
star this property label Biography information for Sir George Howarth more like this
1138433
star this property registered interest false more like this
star this property date remove maximum value filtermore like thismore than 2019-07-11
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Managed Service Companies: Tax Avoidance more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many tax avoidance schemes related to the use of personal service companies HMRC successfully challenged in 2018. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 276209 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-19more like thismore than 2019-07-19
star this property answer text <p>This information is only available at disproportionate cost.</p><p>HM Revenue and Customs (HMRC) do not routinely collate the number of tax avoidance schemes related to the use of personal service companies.</p><p> </p><p>HMRC publishes information regarding the number of tax avoidance cases challenged in court by taxpayers in their annual Tax Assurance Commissioner’s Report. At the same time, HMRC publish a list of tax avoidance litigation decisions handed down during the period. The Report for 2018-19 is due to be published before the summer recess.</p><p> </p> more like this
unstar this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2019-07-19T12:56:03.06Zmore like thismore than 2019-07-19T12:56:03.06Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
4397
star this property label Biography information for Peter Dowd more like this
1138411
star this property registered interest false more like this
star this property date remove maximum value filtermore like thismore than 2019-07-11
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Business: Registration more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many Economic Operator Registration and Identification numbers were held by UK firms in (a) December 2018 and (b) 23 June 2019. more like this
star this property tabling member constituency Harborough more like this
star this property tabling member printed
Neil O'Brien more like this
star this property uin 276289 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-19more like thismore than 2019-07-19
star this property answer text <p>In December 2018, there were 431,553 active UK Economic Operator Registration and Identification (EORI) numbers. Since December 2018, HM Revenue &amp; Customs have issued approximately 74,000 new UK EORI numbers, up to 23 June.</p> more like this
unstar this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2019-07-19T12:53:27.283Zmore like thismore than 2019-07-19T12:53:27.283Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
4679
star this property label Biography information for Neil O'Brien more like this