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169389

	registered interest
	date	10/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to the table on page 65 of the Autumn Statement 2014, what proportion of the revenue associated with the income tax: salary sacrifice and expenses including umbrella companies measure he plans will result from reforms to legislation related to umbrella companies in (a) 2014-15, (b) 2015-16, (c) 2016-17, (d) 2017-18, (e) 2018-19 and (f) 2019-20.
	tabling member constituency	Birmingham, Ladywood
	tabling member printed	Shabana Mahmood
	uin	218227
	answer	answer is ministerial correction date of answer 17/12/2014 answer text <p>The yield from the measure referred to (income tax: salary sacrifice and expenses including umbrella companies) relates to the introduction of a new exemption for qualifying expenses which cannot be used in conjunction with salary sacrifice. This follows a recommendation from the Office of Tax Simplification and a consultation undertaken by HMRC over the summer. Draft legislation for this measure was published on 10<sup>th</sup> December. The decision to prevent the exemption from being used alongside salary sacrifice schemes will prevent tax loss from employers (including umbrella companies).</p><p> </p><p> </p><p>The Government will shortly be publishing a discussion document specifically reviewing the use of overarching contracts used by umbrella companies and is separate from the measure referred to above.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/12/2014 16:52:46 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3914 label Biography information for Shabana Mahmood

169385

	registered interest
	date	10/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to paragraph 1.251 of the Autumn Statement 2014, what plans he has to bring forward legislative proposals to reform legislation relating to umbrella companies.
	tabling member constituency	Birmingham, Ladywood
	tabling member printed	Shabana Mahmood
	uin	218020
	answer	answer is ministerial correction date of answer 16/12/2014 answer text <p>Detail on our proposals can be found at paragraph 2.147 of the Autumn Statement 2014.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 16/12/2014 16:44:42 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3914 label Biography information for Shabana Mahmood

176029

	registered interest
	date	27/01/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to Chapter 2.147 of the Autumn Statement 2014 (a) who is handling the review on umbrella companies, (b) who is being consulted and (c) what progress has been made with the consultation to date.
	tabling member constituency	Aberconwy
	tabling member printed	Guto Bebb
	uin	222274
	answer	answer is ministerial correction date of answer 02/02/2015 answer text <p>HM Revenue and Customs (HMRC) and HM Treasury are handling the review on the use of overarching contracts of employment by employment intermediaries, including umbrella companies, in the temporary labour market. Officials have met with over 70 interested organisations from a number of sectors. The discussion paper closes on 10 February 2015.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 222348 question first answered 02/02/2015 17:38:37 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3910 label Biography information for Guto Bebb

176878

	registered interest
	date	30/01/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether his Department plans to produce a report on its progress in using accelerated payment notices.
	tabling member constituency	Cities of London and Westminster
	tabling member printed	Mark Field
	uin	222802
	answer	answer is ministerial correction date of answer 10/02/2015 answer text <p>HM Revenue and Customs (HMRC) ensures that all staff dealing with Accelerated Payment Notices have received appropriate training in the relevant legislation and the operational processes to be followed on receipt of representations made on accelerated payment notices that have been issued. A separate, specialised and trained team is responsible for dealing with representations received on these notices.</p><p> </p><p> </p><p> </p><p>As part of its normal reporting of compliance and operational information, HMRC will include information on Accelerated Payments Notices in its Annual Report.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 222787 question first answered 10/02/2015 17:12:00 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1405 label Biography information for Mark Field

179270

	registered interest
	date	11/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether (a) his Department and (b) HM Revenue and Customs has asked the (i) Panorama programme or (ii) Guardian for the documents reporting on the use by UK citizens of unregistered accounts in jurisdictions abroad to evade paying tax in the UK was based.
	tabling member constituency	Newport West
	tabling member printed	Paul Flynn
	uin	224286
	answer	answer is ministerial correction date of answer 10/03/2015 answer text <p>I can confirm that HM Revenue and Custom (HMRC) has formally asked the BBC Panorama programme, the Guardian newspaper and the International Consortium of Investigative Journalists for all data in their possession relating to off shore tax evasion.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 10/03/2015 16:37:50 answering member 1529 label Biography information for Mr David Gauke
	tabling member	545 label Biography information for Paul Flynn

224821

	registered interest
	date	03/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, when his Department plans to report publicly on the progress it has achieved using accelerated payment notices.
	tabling member constituency	Aldershot
	tabling member printed	Sir Gerald Howarth
	uin	226197
	answer	answer is ministerial correction date of answer 10/03/2015 answer text <p>With regards to HM Revenue and Customs (HMRC) staff training on Accelerated Payments Notices, I would refer the hon. member to the answer I gave to a written question on 26 February 2015 (HC Deb, 26 February 2015, cW).<br><br>The number of HMRC officials currently engaged in dealing with Accelerated Payments Notices is 270Full Time Equivalents. <br><br>With regards to HMRC’s plans to report the progress on Accelerated Payments, I would refer the hon. member to my answer of 10 February (HC Deb, 10 February 2015, cW)</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 226195 226196 question first answered 10/03/2015 16:20:03 answering member 1529 label Biography information for Mr David Gauke
	tabling member	47 label Biography information for Sir Gerald Howarth

226225

	registered interest
	date	10/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, when he plans to respond to the results of his Department's consultation on umbrella companies.
	tabling member constituency	Warley
	tabling member printed	Mr John Spellar
	uin	226951
	answer	answer is ministerial correction date of answer 17/03/2015 answer text <p>The government will respond in due course.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/03/2015 16:49:19 answering member 1529 label Biography information for Mr David Gauke
	tabling member	318 label Biography information for John Spellar

223222

	registered interest
	date	24/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the value of penalties collected by HM Revenue and Customs as a result of criminal convictions relating to tax avoidance and evasion was in each of the last five years.
	tabling member constituency	Birmingham, Ladywood
	tabling member printed	Shabana Mahmood
	uin	225265
	answer	answer is ministerial correction date of answer 19/03/2015 answer text <p>HM Revenue &amp; Customs (HMRC) has never collected penalties as a result of criminal convictions. Sanctions imposed following conviction are a matter for the courts.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 19/03/2015 16:36:32 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3914 label Biography information for Shabana Mahmood

223210

	registered interest
	date	24/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the tax yield was from BN66 legislation in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	225152
	answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.</p><p> </p><p>As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.</p><p> </p><p>The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.</p><p> </p><p>The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 225153 225154 225200 question first answered 25/03/2015 17:46:02 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	3909 label Biography information for Pamela Nash

106403

	registered interest
	date	04/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what steps his Department is taking to strengthen the corporate tax regime to prevent UK-based multinational companies from practising tax avoidance in developing countries.
	tabling member constituency	Knowsley
	tabling member printed	Mr George Howarth
	uin	213385
	answer	answer is ministerial correction date of answer 11/11/2014 answer text <p>The Treasury is committed to helping developing countries collect the tax they are due and building the capacity of developing country tax administrations is key to this. Working with the Department for International Development and HM Revenue and Customs, the Treasury is supporting capacity building projects bilaterally – through DfID country programmes and HMRC’s Capacity Building Unit – and through regional tax organisations and International Organisations.</p><p> </p><p> </p><p>The UK strongly supports ongoing work in the G20 and OECD to develop global solutions to corporate tax avoidance. As part of this the UK announced it would be the first of 44 countries to formally commit to implementing the new, common country-by-country reporting template for multinationals to report profit and tax information to tax authorities to help risk assessment.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 11/11/2014 16:50:18 answering member 1529 label Biography information for Mr David Gauke
	tabling member	481 label Biography information for Sir George Howarth