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1111223

	registered interest
	date	10/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Trusts
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, which tax avoidance schemes involving trusts have been (a) notified to HMRC and (b) classified as harmful in the last five years.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	243573
	answer	answer is ministerial correction date of answer 23/04/2019 answer text <p><strong>Tax avoidance deprives the Exchequer of hundreds of millions of pounds a year. Every amount of tax avoided means more tax for other taxpayers to pay, or less funding for our vital public services – our nurses, teachers, doctors, police and many others.</strong></p><p> </p><p><strong>Introduced in 2004, the Disclosure of Tax Avoidance Scheme (DOTAS) regime requires those who design and/or promote tax avoidance schemes to notify HM Revenue and Customs (HMRC) where a scheme contains various ‘hallmarks’ of tax avoidance, or face a penalty. Once notified, HMRC send the promoter a Scheme Reference Number (SRN) who must give it to scheme users for inclusion on their tax returns. This alerts users that they are involved in a disclosed tax avoidance scheme. The fact that a scheme has been notified under DOTAS does not in any way signify that it has been ‘approved’ by HMRC. </strong></p><p> </p><p><strong>Since 2014, over 60 schemes have been disclosed under DOTAS. </strong></p><p><strong>A list of tax avoidance schemes involving trusts which have been notified to HMRC over the past 5 years cannot be released because of HMRC’s duty of confidentiality. </strong></p><p> </p><p><strong>HMRC challenge appropriate cases and raises awareness of tax avoidance schemes through its series of Spotlight publications which is available on GOV.UK.</strong></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 23/04/2019 15:47:05 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1090936

	registered interest
	date	18/03/2019
	answering body	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 the Chancellor of the Exchequer, pursuant to the Answer of 7 January 2019 to Question 203919 on Tax Avoidance, how many promoters of tax avoidance schemes paid HMRC a penalty in 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	233579
	answer	answer is ministerial correction date of answer 21/03/2019 answer text <p>A key component of HMRC’s strategy in tackling the promoters of tax avoidance schemes is to change their behaviour so that they stop this activity altogether. HMRC has a range of powers available to it under the Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers legislation. Charging penalties is not the only sanction available under these regimes. As a result of HMRC’s concerted action, a number of major promoters have now co-operated with HMRC and have either stopped selling schemes or ceased in business altogether. Those who have failed to comply with their obligations under the DOTAS legislation may face penalties. Fewer than 5 penalties have been charged in 2018.</p><p> </p><p>HMRC has challenged a number of promoters under the POTAS regime, since it was introduced in 2014, which were complied with as promoters ceased promoting schemes, but none have yet reached the stage of incurring liability to a penalty. The Enablers legislation was introduced in 2017. It imposes a new penalty of 100% of the gross fees, excluding VAT, for any person who enables the use of tax avoidance arrangements that are defeated by HMRC. It is too early for penalties to have been issued.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 21/03/2019 14:54:49 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1088764

	registered interest
	date	14/03/2019
	answering body	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 the Chancellor of the Exchequer, pursuant to the answer on 7th January 2019 given to Question 203919 on tax avoidance, how many promoters of tax avoidance schemes have paid HMRC a penalty in each of the last five years.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	232589
	answer	answer is ministerial correction date of answer 19/03/2019 answer text <p>A key component of HMRC’s strategy in tackling the promoters of tax avoidance schemes is to change their behaviour so that they stop this activity altogether. HMRC has a range of powers available to it under the Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers legislation. Charging penalties is not the only sanction available under these regimes. As a result of HMRC’s concerted action, a number of major promoters have now co-operated with HMRC and have either stopped selling schemes or ceased in business altogether. Those who have failed to comply with their obligations under the DOTAS legislation may face penalties. Fewer than 5 penalties have been charged over the last 5 years.</p><p> </p><p>HMRC has challenged a number of promoters under the POTAS regime, since it was introduced in 2014, which were complied with as promoters ceased promoting schemes, but none have yet reached the stage of incurring liability to a penalty. The Enablers legislation was introduced in 2017. It imposes a new penalty of 100% of the gross fees, excluding VAT, for any person who enables the use of tax avoidance arrangements that are defeated by HMRC. It is too early for penalties to have been issued.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/03/2019 17:14:14 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1079567

	registered interest
	date	01/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Dispute Resolution
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many cases dealt with by HMRC involved the application of alternative dispute resolution in the last 12 months.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	227385
	answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute.</p><p> </p><p>ADR is one facet of a wider dispute resolution policy across HMRC. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC.</p><p> </p><p>For the period 01/03/2018 to 01/03/2019 HMRC has received 1139 applications for ADR of which 515 were accepted with 69 awaiting a decision. There are 56 full time equivalents (FTE) employed directly on issues related to specialised tax mediation.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 227384 question first answered 06/03/2019 17:05:05 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1105622

	registered interest
	date	27/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people are working on the Making Tax Digital for Business programme by (a) contingent labour, (b) supplier resource and (c) civil servants.
	tabling member constituency	Hemsworth
	tabling member printed	Jon Trickett
	uin	237610
	answer	answer is ministerial correction date of answer 05/04/2019 answer text <p>As at 28 March 2019, there were 165 civil servants in the core programme team, and another 187 internal supplier resource (who are also civil servants). The programme is further supported by a specialist mix of external IT suppliers (who have assigned 102 people on the project) and contingent labour (of 105 people). These numbers do not include ‘business as usual’ support from Operational staff in HM Revenue and Customs (HMRC) e.g. on customer support and compliance.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/04/2019 12:23:41 answering member 3935 label Biography information for Mel Stride
	tabling member	410 label Biography information for Jon Trickett

1124686

	registered interest
	date	03/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Multinational Companies: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	250796
	answer	answer is ministerial correction date of answer 09/05/2019 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> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/05/2019 13:30:01 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1092664

	registered interest
	date	21/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Bermuda
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the Government has provided assistance to Bermuda to help it fulfil its commitment to comply with required good governance criterion on substance requirements for zero-tax countries of the EU list of non-cooperative jurisdictions for tax purposes.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	235378
	answer	answer is ministerial correction date of answer 26/03/2019 answer text <p>As with other jurisdictions subject to the EU’s screening process, the UK has encouraged Bermuda to engage with the EU Commission throughout the process in order to deliver the changes they committed to make in full.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 26/03/2019 13:45:40 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1110023

	registered interest
	date	05/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	First Time Buyers
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what fiscal steps he is taking to help those who are ready to move on from their first property to move up the housing ladder.
	tabling member constituency	North East Hampshire
	tabling member printed	Mr Ranil Jayawardena
	uin	241467
	answer	answer is ministerial correction date of answer 15/04/2019 answer text <p>At Autumn Statement 2014 the government reformed SDLT on residential properties, cutting the tax for 98% of buyers who pay it, unless they are purchasing additional property. These changes benefit those who are moving up the housing ladder.</p><p> </p><p>However, the government’s priority remains helping first time buyers because this group are particularly cash constrained. So far, over 240,000 people have benefited from the Stamp Duty relief announced for first time buyers at Autumn Budget 2017.</p><p> </p><p>In all, the government are providing at least £44 billion in financial support for housing over a five-year period to help improve affordability and support homeownership.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/04/2019 09:48:57 answering member 3935 label Biography information for Mel Stride
	tabling member	4498 label Biography information for Mr Ranil Jayawardena

1126256

	registered interest
	date	13/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Retail Trade: Urban Areas
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what fiscal steps he is taking to support the economic sustainability of the high street.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	253560
	answer	answer is ministerial correction date of answer 21/05/2019 answer text <p>At Budget 2018, the Government set out Our Plan for the High Street to help local high streets to evolve and adapt to changing consumer demands. This included a cut for smaller retailers to business rates by a third for two years from 1 April 2019. The Government also announced a new £675m Future High Streets Fund to support local areas to make high streets fit for the future. £55 million of the Fund has also been allocated to support the regeneration of historic high streets and town centres.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 21/05/2019 15:40:18 answering member 3935 label Biography information for Mel Stride
	tabling member	3960 label Biography information for Henry Smith

1091329

	registered interest
	date	19/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Stamp Duty Land Tax: Foreign Nationals
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, for what reason the proposed additional tax charge on non-resident property purchases was reduced from 3 per cent to 1 per cent under his Department's plans.
	tabling member constituency	Carmarthen East and Dinefwr
	tabling member printed	Jonathan Edwards
	uin	234167
	answer	answer is ministerial correction date of answer 27/03/2019 answer text <p>At Budget 2018, the government announced it would consult on a new 1 per cent Stamp Duty Land Tax surcharge for non-UK residents purchasing residential property in England and Northern Ireland.</p><p> </p><p>The consultation, published on 11 February 2019, sets out the government’s rationale for the proposed surcharge as well as detail on various aspects of the proposed design, including the level of the surcharge, the residence test for individuals, how the surcharge will apply to companies and the proposed reliefs and refunds of the surcharge. The government welcomes comments from individuals, companies, advisers, representative bodies and others who have an interest in the charge. The consultation will run until 6 May 2019 and is available at:</p><p> </p><p><a href="https://www.gov.uk/government/consultations/stamp-duty-land-tax-non-uk-resident-surcharge-consultation" target="_blank">https://www.gov.uk/government/consultations/stamp-duty-land-tax-non-uk-resident-surcharge-consultation</a></p><p> </p><p>Once the consultation closes, the government will analyse responses and publish its response. The responses to the consultation and any further evidence emerging from the consultation process will inform the final policy design and accompanying Impact Assessment.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 234168 234169 234170 234171 234173 234174 234175 234176 234177 question first answered 27/03/2019 14:53:54 answering member 3935 label Biography information for Mel Stride
	tabling member	3943 label Biography information for Jonathan Edwards