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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
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 remove filter
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
unstar 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
star this property is ministerial correction false remove filter
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
star 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
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 remove filter
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
unstar 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
star this property is ministerial correction false remove filter
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
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
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
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 remove filter
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
unstar 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
star this property is ministerial correction false remove filter
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
star 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
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 remove filter
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
unstar 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
star this property is ministerial correction false remove filter
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
star 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
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 remove filter
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
unstar 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
star this property is ministerial correction false remove filter
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
star 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
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 remove filter
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
unstar 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
star this property is ministerial correction false remove filter
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
star 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
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 remove filter
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
unstar 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
star this property is ministerial correction false remove filter
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
star this property tabling member
4491
unstar this property label Biography information for Vicky Foxcroft more like this
922007
star this property registered interest false more like this
star this property date less than 2018-06-11more like thismore than 2018-06-11
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 remove filter
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
unstar this property question text To ask Mr Chancellor of the Exchequer, if he will respond to Early Day Motion 1239, on the 2019 Loan Charge. more like this
star this property tabling member constituency Chipping Barnet more like this
star this property tabling member printed
Theresa Villiers more like this
star this property uin 152080 more like this
star this property answer
answer
star this property is ministerial correction false remove filter
star this property date of answer less than 2018-06-14more like thismore than 2018-06-14
star this property answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’ which in reality were never repaid – ‘disguised remuneration’ (DR) schemes.</p><p> </p><p>The Government has taken this action to ensure that everybody pays the taxes they owe and contribute towards the public-funded services from which they benefit.</p><p> </p><p>Early Day Motion (EDM) 1239 calls for the loan charge to apply only to DR loans entered into after Finance Act 2017 received Royal Assent. Restricting the loan charge in this way would not be fair to ordinary taxpayers, who have always paid the right amount of tax and have not engaged in tax avoidance schemes.</p><p> </p><p>The Government recognises that the loan charge will have a significant impact on some people who have used DR schemes. HMRC is encouraging scheme users to come forward and settle their tax affairs ahead of the loan charge arising. HMRC has a strong track record in helping those who are in genuine financial difficulty. HMRC is able to agree bespoke payment arrangements, allowing individuals to pay their tax bill over time.</p><p> </p><p>HMRC pursues those who promote or enable tax avoidance schemes to ensure that nobody profits from selling avoidance. HMRC is able to charge tough penalties of up to £1m where promoters do not provide clear and accurate information to their clients, and penalties of 100% of the fees earned by anyone who designs, sells, or otherwise enables the use of tax avoidance arrangements.</p><p> </p><p>HMRC is proactively reporting DR scheme promoters to the Advertising Standards Authority and professional bodies where they make misleading claims about their products and services or provide misleading advice.</p><p> </p><p>HMRC will also consider criminal investigation where appropriate. Promoters of tax avoidance schemes have been prosecuted, leading to convictions and jail terms.</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
152081 more like this
152082 more like this
star this property question first answered
less than 2018-06-14T15:24:45.243Zmore like thismore than 2018-06-14T15:24:45.243Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
1500
unstar this property label Biography information for Theresa Villiers more like this
922008
star this property registered interest false more like this
star this property date less than 2018-06-11more like thismore than 2018-06-11
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 remove filter
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
unstar this property question text To ask Mr Chancellor of the Exchequer, what steps HMRC is taking to provide people affected by the 2019 Loan Charge provisions set out in the Finance Act 2017 with an extended time to pay their additional tax liabilities. more like this
star this property tabling member constituency Chipping Barnet more like this
star this property tabling member printed
Theresa Villiers more like this
star this property uin 152081 more like this
star this property answer
answer
star this property is ministerial correction false remove filter
star this property date of answer less than 2018-06-14more like thismore than 2018-06-14
star this property answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’ which in reality were never repaid – ‘disguised remuneration’ (DR) schemes.</p><p> </p><p>The Government has taken this action to ensure that everybody pays the taxes they owe and contribute towards the public-funded services from which they benefit.</p><p> </p><p>Early Day Motion (EDM) 1239 calls for the loan charge to apply only to DR loans entered into after Finance Act 2017 received Royal Assent. Restricting the loan charge in this way would not be fair to ordinary taxpayers, who have always paid the right amount of tax and have not engaged in tax avoidance schemes.</p><p> </p><p>The Government recognises that the loan charge will have a significant impact on some people who have used DR schemes. HMRC is encouraging scheme users to come forward and settle their tax affairs ahead of the loan charge arising. HMRC has a strong track record in helping those who are in genuine financial difficulty. HMRC is able to agree bespoke payment arrangements, allowing individuals to pay their tax bill over time.</p><p> </p><p>HMRC pursues those who promote or enable tax avoidance schemes to ensure that nobody profits from selling avoidance. HMRC is able to charge tough penalties of up to £1m where promoters do not provide clear and accurate information to their clients, and penalties of 100% of the fees earned by anyone who designs, sells, or otherwise enables the use of tax avoidance arrangements.</p><p> </p><p>HMRC is proactively reporting DR scheme promoters to the Advertising Standards Authority and professional bodies where they make misleading claims about their products and services or provide misleading advice.</p><p> </p><p>HMRC will also consider criminal investigation where appropriate. Promoters of tax avoidance schemes have been prosecuted, leading to convictions and jail terms.</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
152080 more like this
152082 more like this
star this property question first answered
less than 2018-06-14T15:24:45.323Zmore like thismore than 2018-06-14T15:24:45.323Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
1500
unstar this property label Biography information for Theresa Villiers more like this
922010
star this property registered interest false more like this
star this property date less than 2018-06-11more like thismore than 2018-06-11
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 remove filter
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
unstar this property question text To ask Mr Chancellor of the Exchequer, whether HMRC is taking steps to investigate the promoters of the avoidance schemes covered by the 2019 Loan Charge provisions of the Finance Act 2017. more like this
star this property tabling member constituency Chipping Barnet more like this
star this property tabling member printed
Theresa Villiers more like this
star this property uin 152082 more like this
star this property answer
answer
star this property is ministerial correction false remove filter
star this property date of answer less than 2018-06-14more like thismore than 2018-06-14
star this property answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’ which in reality were never repaid – ‘disguised remuneration’ (DR) schemes.</p><p> </p><p>The Government has taken this action to ensure that everybody pays the taxes they owe and contribute towards the public-funded services from which they benefit.</p><p> </p><p>Early Day Motion (EDM) 1239 calls for the loan charge to apply only to DR loans entered into after Finance Act 2017 received Royal Assent. Restricting the loan charge in this way would not be fair to ordinary taxpayers, who have always paid the right amount of tax and have not engaged in tax avoidance schemes.</p><p> </p><p>The Government recognises that the loan charge will have a significant impact on some people who have used DR schemes. HMRC is encouraging scheme users to come forward and settle their tax affairs ahead of the loan charge arising. HMRC has a strong track record in helping those who are in genuine financial difficulty. HMRC is able to agree bespoke payment arrangements, allowing individuals to pay their tax bill over time.</p><p> </p><p>HMRC pursues those who promote or enable tax avoidance schemes to ensure that nobody profits from selling avoidance. HMRC is able to charge tough penalties of up to £1m where promoters do not provide clear and accurate information to their clients, and penalties of 100% of the fees earned by anyone who designs, sells, or otherwise enables the use of tax avoidance arrangements.</p><p> </p><p>HMRC is proactively reporting DR scheme promoters to the Advertising Standards Authority and professional bodies where they make misleading claims about their products and services or provide misleading advice.</p><p> </p><p>HMRC will also consider criminal investigation where appropriate. Promoters of tax avoidance schemes have been prosecuted, leading to convictions and jail terms.</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
152080 more like this
152081 more like this
star this property question first answered
less than 2018-06-14T15:24:45.387Zmore like thismore than 2018-06-14T15:24:45.387Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
1500
unstar this property label Biography information for Theresa Villiers more like this