Linked Data API

Show Search Form

Search Results

1126814
star this property registered interest false more like this
star this property date less than 2019-05-15more like thismore than 2019-05-15
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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, pursuant to Answer of 29 April 2019 to Question 247155 on Multinational Companies: Taxation; for what reason Jersey, Guernsey and the Isle of Man were not included in the list of countries with a full tax treaty with the UK; and whether these jurisdictions will be covered by the offshore receipts in respect of intangible property rule. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds remove filter
star this property uin 254875 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 2019-05-20more like thismore than 2019-05-20
star this property answer text <p>The scope of the legislation “Offshore Receipts in respect of Intangible Property” is limited to territories with which the UK does not have a full tax treaty. A “full treaty territory” is defined in the legislation as a treaty containing a non-discrimination provision. A non-discrimination provision is defined by reference to nationals of a state. Jersey, Guernsey and the Isle of Man are not “states”, they are territories for which the UK is responsible and so cannot meet that condition.</p><p> </p><p>It follows that the Crown Dependencies are within scope of the legislation. The government has committed to respecting its international obligations in respect of this measure. As such the provisions of the relevant treaties will apply to any arrangements involving the Crown Dependencies that are subject to the legislation, and the UK will provide for treaty relief where applicable.</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 2019-05-20T14:38:35.673Zmore like thismore than 2019-05-20T14:38:35.673Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4657
star this property label Biography information for Anneliese Dodds more like this
1126865
star this property registered interest false more like this
star this property date less than 2019-05-15more like thismore than 2019-05-15
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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, which public sector organisations HMRC have identified as engaging in paying workers through disguised renumeration schemes. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds remove filter
star this property uin 254876 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 2019-05-20more like thismore than 2019-05-20
star this property answer text HMRC is unable to provide information on specific taxpayers due to its legal obligation to uphold taxpayer confidentiality. HMRC is committed to tackling tax avoidance at all levels across all organisations, including public bodies. It works closely with public bodies to support them with their tax affairs and ensure they pay the right amount.<p> </p><p>It is possible for individuals to use disguised remuneration tax avoidance schemes without the participation or knowledge of the entity that engages them. Individuals, working for public bodies, identified in the course of HMRC’s compliance work as using a tax avoidance scheme would be investigated in the same way as any other scheme user.</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 2019-05-20T14:43:04.767Zmore like thismore than 2019-05-20T14:43:04.767Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4657
star this property label Biography information for Anneliese Dodds more like this
1126954
star this property registered interest false more like this
star this property date less than 2019-05-15more like thismore than 2019-05-15
star this property answering body
Department of Health and Social Care more like this
star this property answering dept id 17 more like this
unstar this property answering dept short name Health and Social Care more like this
star this property answering dept sort name Health and Social Care more like this
star this property hansard heading Learning Disability: Health Services 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 Secretary of State for Health and Social Care, what proportion of people with learning disabilities have undertaken an annual health check in each year since April 2017. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds remove filter
star this property uin 254877 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 2019-05-20more like thismore than 2019-05-20
star this property answer text <p>The information is not available in the format requested.</p> more like this
star this property answering member constituency Gosport more like this
star this property answering member printed Caroline Dinenage more like this
star this property question first answered
less than 2019-05-20T13:28:27.903Zmore like thismore than 2019-05-20T13:28:27.903Z
star this property answering member
4008
star this property label Biography information for Caroline Dinenage more like this
star this property tabling member
4657
star this property label Biography information for Anneliese Dodds more like this
1126283
star this property registered interest false more like this
star this property date less than 2019-05-13more like thismore than 2019-05-13
star this property answering body
Department of Health and Social Care more like this
star this property answering dept id 17 more like this
unstar this property answering dept short name Health and Social Care more like this
star this property answering dept sort name Health and Social Care more like this
star this property hansard heading Primary Health Care 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 Secretary of State for Health and Social Care, what discussions he had with (a) the British Medical Association, (b) the Royal College of General Practitioners and (c) other representative groups before announcing the timetable for the creation of primary care networks. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds remove filter
star this property uin 253710 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 2019-05-16more like thismore than 2019-05-16
star this property answer text <p>My Rt. hon. Friend the Secretary of State has met with both Richard Vautrey and Helen Stokes-Lampard as representatives of the profession to discuss a range of issues, including, but not limited to, the creation of Primary Care Networks.</p><p> </p><p>In addition, Departmental officials have been in regular communication with both the Royal College of General Practitioners (RCGP) and the British Medical Association (BMA) throughout the development of the Primary Care Networks policy and will continue these close working relationships as the networks are implemented.</p><p> </p><p>The Primary Care Network Directed Enhanced Service specification, which sets out the timetable for networks, was agreed with the General Practitioners Committee and the BMA as part of negotiations on the contract for 2019/20.</p> more like this
star this property answering member constituency South Ribble more like this
star this property answering member printed Seema Kennedy more like this
star this property question first answered
less than 2019-05-16T15:44:50.49Zmore like thismore than 2019-05-16T15:44:50.49Z
star this property answering member
4455
star this property label Biography information for Seema Kennedy more like this
star this property tabling member
4657
star this property label Biography information for Anneliese Dodds more like this
1126284
star this property registered interest false more like this
star this property date less than 2019-05-13more like thismore than 2019-05-13
star this property answering body
Department of Health and Social Care more like this
star this property answering dept id 17 more like this
unstar this property answering dept short name Health and Social Care more like this
star this property answering dept sort name Health and Social Care more like this
star this property hansard heading General Practitioners: Finance 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 Secretary of State for Health and Social Care, whether he has plans to allocate additional funding to GP practices to enable the recruitment and appointment of Primary Care Network medical directors. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds remove filter
star this property uin 253711 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 2019-05-16more like thismore than 2019-05-16
star this property answer text <p>Each Primary Care Network (PCN) is required to appoint a Clinical Director. Under the terms of the Network Contract Directed Enhanced Service (DES) contract specification published by NHS England in March 2019, PCNs can claim funding for this role. It is a population-based payment calculated using a baseline equivalent of 0.25 Whole Time Equivalent (WTE) per 50,000 registered population size, as at 1 January 2019 (one WTE being paid £137,516 in 2019/20). This is a payment of £0.51430 per registered patient for the period 1 July 2019 to 31 March 2020 (which equates to £0.057 per patient per month), reflecting the fact that the Network Contract DES begins in July 2019 - this will be the point at which the Clinical Directors take up their posts.</p> more like this
star this property answering member constituency South Ribble more like this
star this property answering member printed Seema Kennedy more like this
star this property question first answered
less than 2019-05-16T15:49:49.05Zmore like thismore than 2019-05-16T15:49:49.05Z
star this property answering member
4455
star this property label Biography information for Seema Kennedy more like this
star this property tabling member
4657
star this property label Biography information for Anneliese Dodds more like this
1125877
star this property registered interest false more like this
star this property date less than 2019-05-10more like thismore than 2019-05-10
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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 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 incidence of the taxation of carried interest has been annually since 2005. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds remove filter
star this property uin 252881 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 2019-05-15more like thismore than 2019-05-15
star this property answer text <p>I refer the Honourable Member to the answer that I gave on 23 April 2019 to PQ UIN 243571. In addition, since 6 April 2016 Income Tax has been levied on carried interest that relates to certain short term investments.</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 2019-05-15T15:43:28.84Zmore like thismore than 2019-05-15T15:43:28.84Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4657
star this property label Biography information for Anneliese Dodds more like this
1125878
star this property registered interest false more like this
star this property date less than 2019-05-10more like thismore than 2019-05-10
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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, how many public sector organisations paid workers through 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 remove filter
star this property uin 252882 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 2019-05-15more like thismore than 2019-05-15
star this property answer text <p>Disguised remuneration (DR) loan schemes are contrived arrangements that pay loans in place of ordinary remuneration 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>Individuals, working for public bodies, identified in the course of HMRC’s compliance work as using a tax avoidance scheme would be investigated in the same way as any other scheme user.</p><p> </p><p>The Government estimates that around 50,000 individuals could be affected by the charge on DR loans. The charge applies to all users of DR tax avoidance schemes, it does not single out a specific group or industry. It is possible for individuals to use DR tax avoidance schemes without the participation or knowledge of the entity that engages them.</p><p> </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 2019-05-15T15:41:27.187Zmore like thismore than 2019-05-15T15:41:27.187Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4657
star this property label Biography information for Anneliese Dodds more like this
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 more like this
star this property answering dept id 14 more like this
unstar 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 remove filter
star this property uin 252056 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 2019-05-13more 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 more like this
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
star 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 more like this
star this property answering dept id 14 more like this
unstar 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 remove filter
star this property uin 252057 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 2019-05-13more 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 more like this
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
star 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 more like this
star this property answering dept id 14 more like this
unstar 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 remove filter
star this property uin 252058 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 2019-05-13more 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 more like this
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
star this property label Biography information for Anneliese Dodds more like this