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1138431
star this property registered interest false more like this
star this property date less than 2019-07-11more 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
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 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
unstar this property uin 276208 more like this
star this property answer
answer
star 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>
star 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
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1138433
star this property registered interest false more like this
star this property date less than 2019-07-11more 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
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 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
unstar this property uin 276209 more like this
star this property answer
answer
star 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
star 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
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1138434
star this property registered interest false more like this
star this property date less than 2019-07-11more 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 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 people have been challenged by HMRC for promoting or facilitating tax avoidance schemes since 2017. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 276210 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-07-16more like thismore than 2019-07-16
star this property answer text <p>HMRC are investigating over 100 promoters and others involved in avoidance. Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes. The majority of those convictions relate to promoters. Recently, six individuals were arrested on suspicion of promoting fraudulent arrangements to get around the loan charge.</p> more like this
star 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 2019-07-16T14:43:53.813Zmore like thismore than 2019-07-16T14:43:53.813Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1138435
star this property registered interest false more like this
star this property date less than 2019-07-11more 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 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, how many people received an end of year tax summary from HMRC 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
unstar this property uin 276211 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-07-16more like thismore than 2019-07-16
star this property answer text <p>Approximately 19.5 million customers received a paper Annual Tax Summary and approximately 10 million self-assessment customers received a digital version of the Annual Tax Summary in 2018/19 (for the year 2017/18).</p> more like this
star 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 2019-07-16T14:16:48.94Zmore like thismore than 2019-07-16T14:16:48.94Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1138438
star this property registered interest false more like this
star this property date less than 2019-07-11more 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 Infrastructure: Capital Investment 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 capital infrastructure projects have been completed as part of the Government’s National Infrastructure and Construction Pipeline. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 276213 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-07-16more like thismore than 2019-07-16
star this property answer text <p>Since 2010, over 4,900 public and private infrastructure projects have been successfully delivered.</p><p>In particular, since 2010, the government has earmarked 158 major projects as being of national significance and a priority, including 90 listed in the National Infrastructure Delivery Plan 2016-2021. IPA tracks and publishes the delivery progress of all 158 projects, publishing a National Infrastructure and Construction Pipeline document each year. As reported in the current edition of the Pipeline, published in November 2018, the vast majority are being delivered, with 98% completed or on track to deliver.</p><p>In 2018 alone, over 400 infrastructure projects were completed and moved into operation across a number of sectors. In the North West, for example, these included major investments such as the Walney Extension wind farm capable of powering over 600,000 homes; 2km of new flood defences to protect thousands of homes in Rossall on the coast of Lancashire; and the UK’s first Proton Beam Therapy centre at Christie Hospital in Manchester.</p><p>But it is not just major projects such as these which are having a real impact on people’s lives. We are also delivering hundreds of smaller projects across the UK.</p>
star this property answering member constituency South West Norfolk more like this
star this property answering member printed Elizabeth Truss more like this
star this property question first answered
less than 2019-07-16T11:48:28.783Zmore like thismore than 2019-07-16T11:48:28.783Z
star this property answering member
4097
star this property label Biography information for Elizabeth Truss more like this
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1138444
star this property registered interest false more like this
star this property date less than 2019-07-11more 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 Revenue and Customs: Staff 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 tax experts HMRC's Tax Capacity Building Unit and Tax Expert Unit has trained since 2017. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 276219 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-07-16more like thismore than 2019-07-16
star this property answer text <p>The Capacity Building Unit, which subsumed the Tax Expert Unit on 1 April 2017, does not maintain records of the number of people trained in Low and Middle Income Countries. This is principally because:</p><ul><li>HMRC’s Capacity Building Unit delivers technical assistance through a broad range of methods beyond the delivery of training, including through sharing of advice and experience, workshops and mentoring.</li><li>HMRC often train other trainers, in order to spread awareness of best practice most efficiently. As a result the effect of HMRC training goes well beyond the number of people specifically involved.</li></ul> more like this
star 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 2019-07-16T13:15:16.183Zmore like thismore than 2019-07-16T13:15:16.183Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1134441
star this property registered interest false more like this
star this property date less than 2019-06-25more like thismore than 2019-06-25
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 Revenue and Customs 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 HMRC has plans to publish its correspondence with (a) tax payers and (b) agents. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 269070 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-07-03more like thismore than 2019-07-03
star this property answer text <p>HMRC have no plans to publish their correspondence with tax payers and agents.</p><p> </p><p>HM Revenue and Customs are bound by a strict duty of confidentiality with respect to all of the information they hold in connection with their functions. HMRC officials may share information only in the limited circumstances set out in legislation, which include disclosures for the purposes of HMRC’s functions, through specific ‘legislative gateways’ or with a person’s consent.</p> more like this
star 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 2019-07-03T14:34:49.293Zmore like thismore than 2019-07-03T14:34:49.293Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1134460
star this property registered interest false more like this
star this property date less than 2019-06-25more like thismore than 2019-06-25
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 Capital Gains Tax: Tax Allowances 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, for what reason the application of Capital Gains Tax relief on trees from which private owners of established conifer woodland benefit after the first 10 years. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 269073 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-07-03more like thismore than 2019-07-03
star this property answer text <p>Where businesses dispose of assets, they may qualify for capital gains tax relief if the proceeds are reinvested in new business assets (known as Business Asset Rollover Relief). Land used for “short rotation coppice” (i.e. cutting back a tree at intervals of less than 10 years to harvest the stems) is defined by statute as land used for farming activities. Forestry businesses on woodland where trees are felled less frequently may still qualify for this relief, where they can demonstrate that the woodland is managed on a commercial basis and with a view to the realisation of profits.</p> more like this
star 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 2019-07-03T13:55:38.08Zmore like thismore than 2019-07-03T13:55:38.08Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1133180
star this property registered interest false more like this
star this property date less than 2019-06-19more like thismore than 2019-06-19
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: Electronic Government 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 planning to extend mandation of Making Tax Digital to other taxes. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 266728 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-06-28more like thismore than 2019-06-28
star this property answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> more like this
star 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 grouped question UIN
266729 more like this
266730 more like this
266731 more like this
star this property question first answered
less than 2019-06-28T13:52:36.187Zmore like thismore than 2019-06-28T13:52:36.187Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1133181
star this property registered interest false more like this
star this property date less than 2019-06-19more like thismore than 2019-06-19
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 Corporation Tax: Electronic Government 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 his Department plans to publish the planned consultation on the design of Making Tax Digital for corporation tax. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 266729 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-06-28more like thismore than 2019-06-28
star this property answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> more like this
star 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 grouped question UIN
266728 more like this
266730 more like this
266731 more like this
star this property question first answered
less than 2019-06-28T13:52:36.233Zmore like thismore than 2019-06-28T13:52:36.233Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter