Linked Data API

Show Search Form

Search Results

1137542
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 more like this
unstar 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 remove filter
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 estimate he has made of the cost to the public purse of disapplying the 2019 Loan Charge to loans made before the Finance (No. 2) Act 2017 received Royal Assent. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 274513 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 2019-07-11more like thismore than 2019-07-11
star this property answer text <p>An estimate of the cost of amending the loan charge to remove loans made before 2017 is not available. The loan charge was legislated in the Finance (No.2) Act 2017 and is part of a package which was estimated to yield £3.2 billion over five years.</p><p>HMRC have written directly to scheme users identified through their compliance work, IT records and tax return data. This includes individual scheme users, employers and company directors.</p><p> </p><p>In addition, HMRC have actively encouraged DR scheme users to come forward through their regular contact with taxpayers, and seek to increase awareness through their series of Spotlight publications, social media activity, and webinars.</p><p> </p><p>HMRC are not aware of any individuals affected whom they have not yet contacted.</p><p> </p><p> </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 grouped question UIN 274514 more like this
star this property question first answered
less than 2019-07-11T08:33:19.137Zmore like thismore than 2019-07-11T08:33:19.137Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1137543
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 more like this
unstar 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 remove filter
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 estimate he has made of the number of people affected by the 2019 Loan Charge that have not been contacted by HMRC. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 274514 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 2019-07-11more like thismore than 2019-07-11
star this property answer text <p>An estimate of the cost of amending the loan charge to remove loans made before 2017 is not available. The loan charge was legislated in the Finance (No.2) Act 2017 and is part of a package which was estimated to yield £3.2 billion over five years.</p><p>HMRC have written directly to scheme users identified through their compliance work, IT records and tax return data. This includes individual scheme users, employers and company directors.</p><p> </p><p>In addition, HMRC have actively encouraged DR scheme users to come forward through their regular contact with taxpayers, and seek to increase awareness through their series of Spotlight publications, social media activity, and webinars.</p><p> </p><p>HMRC are not aware of any individuals affected whom they have not yet contacted.</p><p> </p><p> </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 grouped question UIN 274513 more like this
star this property question first answered
less than 2019-07-11T08:33:19.187Zmore like thismore than 2019-07-11T08:33:19.187Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1043728
star this property registered interest false more like this
star this property date less than 2019-01-18more like thismore than 2019-01-18
star this property answering body
Treasury more like this
unstar 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 remove filter
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 the Government's review of the loan charge is planned to (a) seek external evidence about, (b) evaluate all aspects of and (c) be able to recommend any changes to the loan charge. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 210060 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 2019-01-23more like thismore than 2019-01-23
star this property answer text <p>The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.</p><p> </p><p>The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 210061 more like this
star this property question first answered
less than 2019-01-23T14:32:49.167Zmore like thismore than 2019-01-23T14:32:49.167Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1043729
star this property registered interest false more like this
star this property date less than 2019-01-18more like thismore than 2019-01-18
star this property answering body
Treasury more like this
unstar 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 remove filter
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 steps he is taking to ensure that members of the public can contribute to the review of the 2019 Loan Charge. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 210061 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 2019-01-23more like thismore than 2019-01-23
star this property answer text <p>The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.</p><p> </p><p>The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 210060 more like this
star this property question first answered
less than 2019-01-23T14:32:49.213Zmore like thismore than 2019-01-23T14:32:49.213Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
931564
star this property registered interest false more like this
star this property date less than 2018-06-26more like thismore than 2018-06-26
star this property answering body
Treasury more like this
unstar 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 remove filter
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 Mr Chancellor of the Exchequer, what impact assessment his Department has conducted on the effect of the 2019 Loan Charge on (a) the economy and (b) public services. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 157728 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 2018-07-02more like thismore than 2018-07-02
star this property answer text <p>The charge on disguised remuneration loans is targeted at artificial avoidance schemes where earnings were paid in the form of loans, which are never intended to be repaid, made by a third party, which is often based offshore (“disguised remuneration” schemes).</p><p> </p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe.</p><p> </p><p>The charge on DR loans is specifically targeted at these avoidance schemes and is not expected to have any significant impacts on the economy or public services.</p><p> </p><p>The Government recognises that the charge on DR loans will have a significant impact on some people who have used DR schemes. HMRC wants to help people put things right. It is actively encouraging anybody who is worried about being able to pay what they owe to get in touch with them as soon as possible. HMRC will consider all personal circumstances to agree a manageable and sustainable payment plan wherever possible.</p><p> </p><p>Further information on the impacts of the policy can be found in the ‘Disguised remuneration: further update’ policy paper published on 22 November 2017: www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update.</p><p> </p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 157729 more like this
star this property question first answered
less than 2018-07-02T16:14:52.157Zmore like thismore than 2018-07-02T16:14:52.157Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
931565
star this property registered interest false more like this
star this property date less than 2018-06-26more like thismore than 2018-06-26
star this property answering body
Treasury more like this
unstar 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 remove filter
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 Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of the 2019 Loan Charge on the (a) mental health and (b) livelihoods of people affected by that Charge. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 157729 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 2018-07-02more like thismore than 2018-07-02
star this property answer text <p>The charge on disguised remuneration loans is targeted at artificial avoidance schemes where earnings were paid in the form of loans, which are never intended to be repaid, made by a third party, which is often based offshore (“disguised remuneration” schemes).</p><p> </p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe.</p><p> </p><p>The charge on DR loans is specifically targeted at these avoidance schemes and is not expected to have any significant impacts on the economy or public services.</p><p> </p><p>The Government recognises that the charge on DR loans will have a significant impact on some people who have used DR schemes. HMRC wants to help people put things right. It is actively encouraging anybody who is worried about being able to pay what they owe to get in touch with them as soon as possible. HMRC will consider all personal circumstances to agree a manageable and sustainable payment plan wherever possible.</p><p> </p><p>Further information on the impacts of the policy can be found in the ‘Disguised remuneration: further update’ policy paper published on 22 November 2017: www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update.</p><p> </p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 157728 more like this
star this property question first answered
less than 2018-07-02T16:14:52.093Zmore like thismore than 2018-07-02T16:14:52.093Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1082723
star this property registered interest false more like this
star this property date less than 2019-03-06more like thismore than 2019-03-06
star this property answering body
Treasury more like this
unstar 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 remove filter
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 provision has been made to ensure that disguised remuneration scheme providers are liable for the tax on fees taken from each individual’s income during that scheme's operation. more like this
star this property tabling member constituency Lewisham, Deptford more like this
star this property tabling member printed
Vicky Foxcroft more like this
star this property uin 229275 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 2019-03-15more like thismore than 2019-03-15
star this property answer text <p>This Government is committed to tackling all forms of avoidance. HM Revenue and Customs (HMRC) has a suite of powers to tackle and challenge those who promote or otherwise enable tax avoidance and HMRC is using its powers to challenge major promoters of avoidance schemes, including disguised remuneration (DR) avoidance schemes.</p><p><strong> </strong></p><p>Fees earned by promoters of tax avoidance form part of their business income on which tax has to be paid. Promoters are subject to compliance checks as any other individual or business to ensure they are paying the correct amount of tax due.</p><p> </p><p>Since 2014, HMRC has accelerated its efforts to tackle and challenge avoidance scheme promoters and enablers using both existing and new robust powers given by Parliament. HMRC set up a dedicated team that has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements, over recent years.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-03-15T13:30:43.2Zmore like thismore than 2019-03-15T13:30:43.2Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
unstar this property tabling member
4491
unstar this property label Biography information for Vicky Foxcroft more like this
442861
star this property registered interest false more like this
star this property date less than 2016-01-06more like thismore than 2016-01-06
star this property answering body
HM Treasury more like this
unstar 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 CaTreasury more like this
star this property hansard heading Tax Avoidance remove filter
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 Mr Chancellor of the Exchequer, how many courts cases HM Revenue and Customs has initiated for tax abuse under the General Anti-Abuse Rule since its introduction; and how many people or companies found to have committed tax abuse under this Rule have been charged penalties. more like this
star this property tabling member constituency Hampstead and Kilburn more like this
star this property tabling member printed
Tulip Siddiq more like this
star this property uin 21249 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 2016-01-14more like thismore than 2016-01-14
star this property answer text <p>The General Anti-Abuse Rule (GAAR) was introduced in July 2013, and only applies to abusive tax arrangements entered into from this date.</p><br /><p>This means that it will first apply to income tax returns for the tax year ending 5 April 2014, which must have been filed with HM Revenue and Customs (HMRC) by 31 January 2015. For corporation tax, returns are based on a company’s accounting period so, for example, returns for accounting periods ending 30 September 2013 have to be submitted to HMRC by the end of September 2014.</p><br /><p>For cases to be tackled by the GAAR, HMRC must first enquire into tax returns once they are received, and gather all relevant facts. It is therefore early in the process of litigation action for cases to be tackled by the GAAR.</p><br /><p>Nonetheless, the Government is committed to continually deterring the persistent minority from engaging in tax avoidance. As announced at Autumn Statement 2015, a penalty of 60% of the tax due for all cases tackled by the GAAR will be introduced in Finance Bill 2016.</p><br />
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2016-01-14T17:36:15.487Zmore like thismore than 2016-01-14T17:36:15.487Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
unstar this property tabling member
4518
unstar this property label Biography information for Tulip Siddiq more like this
442865
star this property registered interest false more like this
star this property date less than 2016-01-06more like thismore than 2016-01-06
star this property answering body
HM Treasury more like this
unstar 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 CaTreasury more like this
star this property hansard heading Tax Avoidance remove filter
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 Mr Chancellor of the Exchequer, how many tax avoidance schemes are registered with HM Revenue and Customs (HMRC) under (a) the disclosure regime for VAT and (b) the disclosure of tax avoidance schemes; how many individuals are registered with each of those schemes; how many (i) individuals and (ii) schemes HMRC has estimated will be issued with accelerated payment notices (APNs) in (A) 2014-15, (B) 2015-16 and (C) 2016-17; and how many (1) individuals and (2) schemes HMRC has issued with APNs. more like this
star this property tabling member constituency Hampstead and Kilburn more like this
star this property tabling member printed
Tulip Siddiq more like this
star this property uin 21391 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 2016-01-14more like thismore than 2016-01-14
star this property answer text <p>Statistics in connection with the Disclosure of Tax Avoidance Scheme (DOTAS) and VAT Avoidance Regime are published on the GOV.UK website. The most recent figures, which are due to be updated shortly, are available to view at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/379821/HMRC_-_Tax_avoidance_disclosure_statistics_1_Aug_2004_to_30_Sept_2014.pdf.</p> more like this
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2016-01-14T17:48:04.06Zmore like thismore than 2016-01-14T17:48:04.06Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
unstar this property tabling member
4518
unstar this property label Biography information for Tulip Siddiq more like this
442868
star this property registered interest false more like this
star this property date less than 2016-01-06more like thismore than 2016-01-06
star this property answering body
HM Treasury more like this
unstar 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 CaTreasury more like this
star this property hansard heading Tax Avoidance remove filter
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 Mr Chancellor of the Exchequer, how many complaints the Counter-Avoidance Intelligence Team has received about tax avoidance in each year since 2009-10. more like this
star this property tabling member constituency Hampstead and Kilburn more like this
star this property tabling member printed
Tulip Siddiq more like this
star this property uin 21388 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 2016-01-14more like thismore than 2016-01-14
star this property answer text <p>The HM Revenue and Customs (HMRC) Counter-Avoidance DOTAS Taskforce Risk Team receive and review referrals from a variety of different sources in connection with marketed tax avoidance. The information is not held in a numeric format that enables complaints to be distinguished.</p> more like this
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2016-01-14T17:31:27.307Zmore like thismore than 2016-01-14T17:31:27.307Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
unstar this property tabling member
4518
unstar this property label Biography information for Tulip Siddiq more like this