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1125369
star this property registered interest false more like this
star this property date less than 2019-05-08more like thismore than 2019-05-08
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 Employment Agencies: Tax Avoidance more like this
star 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, what assessment his Department has made of the level of involvement of recruitment agencies in disguised remuneration loans. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 252056 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer remove maximum value filtermore like thismore than 2019-05-13
star this property answer text <p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.</p><p> </p><p>Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.</p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property grouped question UIN 252057 more like this
star this property question first answered
less than 2019-05-13T15:46:10.287Zmore like thismore than 2019-05-13T15:46:10.287Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4657
unstar this property label Biography information for Anneliese Dodds more like this
1125370
star this property registered interest false more like this
star this property date less than 2019-05-08more like thismore than 2019-05-08
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 Employment Agencies: Tax Avoidance more like this
star 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 recruitment agencies have been implicated in loan charge cases. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 252057 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer remove maximum value filtermore like thismore than 2019-05-13
star this property answer text <p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.</p><p> </p><p>Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.</p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property grouped question UIN 252056 more like this
star this property question first answered
less than 2019-05-13T15:46:10.337Zmore like thismore than 2019-05-13T15:46:10.337Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4657
unstar this property label Biography information for Anneliese Dodds more like this
1125372
star this property registered interest false more like this
star this property date less than 2019-05-08more like thismore than 2019-05-08
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 Public Sector: Tax Avoidance more like this
star 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, whether his Department is undertaking a review of internal (a) advice and (b) procedures on public sector organisations engaging in tax avoidance schemes. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 252058 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer remove maximum value filtermore like thismore than 2019-05-13
star this property answer text HMRC is committed to tackling tax avoidance and evasion at all levels to ensure that everyone, no matter who they are, pays the right amount of tax at the right time. It keeps its policies under constant review, including those affecting public sector bodies. HMRC works closely with public bodies to support them with their tax affairs and ensure they pay the right amount. more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-05-13T15:50:04.14Zmore like thismore than 2019-05-13T15:50:04.14Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4657
unstar this property label Biography information for Anneliese Dodds more like this
1125012
star this property registered interest false more like this
star this property date less than 2019-05-07more like thismore than 2019-05-07
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 Income Tax more like this
star 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, what the annual cost of recognising family responsibility in the income tax system has been in each financial year since 2010. more like this
star this property tabling member constituency Congleton more like this
star this property tabling member printed
Fiona Bruce more like this
star this property uin 251262 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer remove maximum value filtermore like thismore than 2019-05-13
star this property answer text <p>The Government supports families in a number of ways, including through the tax and welfare systems.</p><p> </p><p>The income tax system does this through various allowances including the married couples allowance and marriage allowance, and by providing tax reliefs for childcare. The Government also supports families through increasing tax thresholds including increasing the Personal Allowance to £12,500 for 2019 to 2020.</p><p> </p><p>The annual costs of most of these types of support in each financial year since 2010 have been set out in various HMRC publications.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-05-13T15:57:04.483Zmore like thismore than 2019-05-13T15:57:04.483Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
3958
unstar this property label Biography information for Fiona Bruce more like this
1125084
star this property registered interest false more like this
star this property date less than 2019-05-07more like thismore than 2019-05-07
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 101 Calls: Fees and Charges more like this
star 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, whether his Department receives any money from the 15 pence service charge on calls to the non-emergency police hotline 101. more like this
star this property tabling member constituency Birmingham, Selly Oak more like this
star this property tabling member printed
Steve McCabe more like this
star this property uin 251216 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer remove maximum value filtermore like thismore than 2019-05-13
star this property answer text <p>VAT is applied at the standard rate of 20% to all telephone service call charges.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-05-13T15:48:17.56Zmore like thismore than 2019-05-13T15:48:17.56Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
298
unstar this property label Biography information for Steve McCabe more like this
1124686
star this property registered interest false more like this
star this property date less than 2019-05-03more like thismore than 2019-05-03
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 Multinational Companies: Taxation more like this
star 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, whether his Department has made an assessment of the effect of the European Commission decision that the UK must recover illegal State aid from the multinational companies that benefited from the group financing exemption of the UK's Controlled Foreign Company (CFC) rules. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 250796 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-05-09more like thismore than 2019-05-09
star this property answer text <p>As the European Commission’s State aid decision makes clear, the existence and quantification of state aid in relation to the group financing exemption of the UK’s Controlled Foreign Company (CFC) rules can only be ascertained by a detailed examination of the facts and circumstances of each case. The decision also makes it clear that no legislative changes are required going forwards.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-05-09T13:30:01.457Zmore like thismore than 2019-05-09T13:30:01.457Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4657
unstar this property label Biography information for Anneliese Dodds more like this
1124713
star this property registered interest false more like this
star this property date less than 2019-05-03more like thismore than 2019-05-03
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 Social Security Benefits: Cohabitation more like this
star 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, what recent assessment he has made of the potential merits of extending (a) the marriage allowance and (b) other benefits to long-term cohabiting couples. more like this
star this property tabling member constituency Rutherglen and Hamilton West more like this
star this property tabling member printed
Ged Killen more like this
star this property uin 250798 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-05-09more like thismore than 2019-05-09
star this property answer text <p>The Government introduced the Marriage Allowance in April 2015. Every time the personal allowance increases, the Marriage Allowance automatically becomes more generous.</p>The increase to personal allowance to £12,500 means that, from April this year, eligible couples will be able to transfer £1,250, compared to £1,060 in 2015-16. This means that in 2019-20, eligible couples can receive a tax reduction of up to £250, or £1,150 if they make a backdated claim to 2015-16.<p> </p><p>The Marriage Allowance was introduced specifically to recognise marriage and civil partnerships in the tax system. Therefore, the Government has made no assessment of extending Marriage Allowance to cohabiting couples.</p><p> </p><p>The majority of benefits are paid on a household basis and the Government currently has no plans to change this.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-05-09T13:34:34.343Zmore like thismore than 2019-05-09T13:34:34.343Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4672
unstar this property label Biography information for Ged Killen more like this
1124728
star this property registered interest false more like this
star this property date less than 2019-05-03more like thismore than 2019-05-03
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 Freeports more like this
star 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, when the Government expects to publish its policy paper on free ports. more like this
star this property tabling member constituency Birkenhead more like this
star this property tabling member printed
Frank Field more like this
star this property uin 250757 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-05-09more like thismore than 2019-05-09
star this property answer text <p>The Government receives a wide range of representations from stakeholders on all matters of fiscal policy, including free ports. We consider all of them in the normal process at fiscal events.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-05-09T13:31:29.47Zmore like thismore than 2019-05-09T13:31:29.47Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
478
unstar this property label Biography information for Lord Field of Birkenhead more like this
1124238
star this property registered interest false more like this
star this property date less than 2019-05-01more like thismore than 2019-05-01
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 General Anti-abuse Rule Advisory Panel more like this
star 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 cases have been referred to the GAAR Advisory Panel since 2015. 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 249975 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-05-08more like thismore than 2019-05-08
star this property answer text <p>Since 2015, 13 cases have been referred to the General Anti-Abuse Rule (GAAR) Advisory Panel. GAAR Advisory Panel opinions are published on GOV.UK.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-05-08T15:25:59.64Zmore like thismore than 2019-05-08T15:25:59.64Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1124239
star this property registered interest false more like this
star this property date less than 2019-05-01more like thismore than 2019-05-01
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
star 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 penalties related to off-shore activities HMRC collected in the last 12 months. 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 249976 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-05-08more like thismore than 2019-05-08
star this property answer text <p>HMRC does not record data on penalties related to offshore activities in a single system, as cases can be complex and involve a combination of offshore and onshore elements. The information requested is not available.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-05-08T15:23:57.797Zmore like thismore than 2019-05-08T15:23:57.797Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this