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170613

	registered interest
	date	16/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	eBay
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will take steps to ensure that all online retailers trading on eBay in the UK display VAT numbers.
	tabling member constituency	Chesterfield
	tabling member printed	Toby Perkins
	uin	218935
	answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>There is no requirement in tax legislation for a VAT-registered person to declare to a customer that they are registered or to provide a VAT registration number, unless they make a supply to another VAT-registered person, in which case they are obliged to issue a VAT invoice including their VAT number. However businesses are required to comply with the Electronic Commerce Regulations 2002 concerning the provision of this information.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 05/01/2015 17:38:51 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3952 label Biography information for Mr Toby Perkins

171058

	registered interest
	date	17/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Training: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many employers received tax relief on expenditure on training in the most recent year for which figures are available.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Mr John Denham
	uin	219099
	answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The information requested could only be provided at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219075 219097 question first answered 05/01/2015 17:24:17 answering member 1529 label Biography information for Mr David Gauke
	tabling member	61 label Biography information for Mr John Denham

171059

	registered interest
	date	17/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Training: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how much tax relief was claimed by employers on expenditure on training in the most recent year for which figures are available.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Mr John Denham
	uin	219097
	answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The information requested could only be provided at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219075 219099 question first answered 05/01/2015 17:24:17 answering member 1529 label Biography information for Mr David Gauke
	tabling member	61 label Biography information for Mr John Denham

171063

	registered interest
	date	17/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Students: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many employers were granted tax relief on expenditure on training to degree level in the most recent year for which figures are available; and what the total value was of that tax relief.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Mr John Denham
	uin	219075
	answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The information requested could only be provided at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219097 219099 question first answered 05/01/2015 17:24:17 answering member 1529 label Biography information for Mr David Gauke
	tabling member	61 label Biography information for Mr John Denham

170614

	registered interest
	date	16/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Stamp Duty Land Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to the new rates of stamp duty, under what category land will be sold if planning permission has been granted for both commercial and residential purposes.
	tabling member constituency	St Albans
	tabling member printed	Mrs Anne Main
	uin	219042
	answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>Undeveloped land is treated as non-residential property for stamp duty land tax (SDLT) purposes. The existence or otherwise of planning permission is immaterial.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 05/01/2015 17:36:50 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1568 label Biography information for Mrs Anne Main

171240

	registered interest
	date	17/12/2014
	answering body	HM 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 Mr Chancellor of the Exchequer, what representations he has made to tax authorities in (a) Ireland and Luxembourg and (b) other EU countries to ensure that profits made in the UK can be taxed in the UK at UK tax rates.
	tabling member constituency	Great Grimsby
	tabling member printed	Austin Mitchell
	uin	219220
	answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>Profit shifting by multinationals is a global problem. It is essential to look at this issue in a comprehensive and coordinated manner so that we can come up with effective solutions. The UK is at the forefront of multilateral action through the G20 and the OECD to reform the international tax standards.</p><p> </p><p> </p><p> </p><p>The UK used its Presidency of the G8 to successfully build international support for this work. We are now playing a leading role in the OECD Base Erosion and Profit Shifting (BEPS) project to reform the international tax landscape in order to ensure that profits are taxed where economic activities are performed and where value is created.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 05/01/2015 17:40:44 answering member 1529 label Biography information for Mr David Gauke
	tabling member	372 label Biography information for Austin Mitchell

171239

	registered interest
	date	17/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Multinational Companies: Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what access he has to evidence by the EU enquiry into the extent and the means of tax avoidance by multinational corporations through Luxembourg and the Irish Republic.
	tabling member constituency	Great Grimsby
	tabling member printed	Austin Mitchell
	uin	219226
	answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The European Commission has a duty of confidentiality to Member States in relation to the information they provide to the Commission. Where appropriate, HMRC can request information relevant to UK tax matters directly from the fiscal authorities in Member States under existing arrangements for the exchange of information.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 05/01/2015 17:42:35 answering member 1529 label Biography information for Mr David Gauke
	tabling member	372 label Biography information for Austin Mitchell

171249

	registered interest
	date	17/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Tax Rates and Bands
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will make it his policy to increase the income tax personal allowance to £13,500.
	tabling member constituency	Esher and Walton
	tabling member printed	Mr Dominic Raab
	uin	219214
	answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The Government announced at Autumn Statement 2014 that the Personal Allowance would be increased to £10,600 from April 2015. This will be legislated for in the 2015 Finance Bill. <br><br>Any changes to the Personal Allowance and income tax thresholds will be set out at future fiscal events</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 05/01/2015 17:25:34 answering member 1529 label Biography information for Mr David Gauke
	tabling member	4007 label Biography information for Dominic Raab

171244

	registered interest
	date	17/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Foreign Companies: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential effect on Exchequer revenues of the decision by the Court of Justice of the European Union in European Commission v United Kingdom (Case C-112/14) of 13 November 2014; and if he will make a statement.
	tabling member constituency	Christchurch
	tabling member printed	Mr Christopher Chope
	uin	219257
	answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The changes are expected to have a negligible impact on the Exchequer.<br><br>The decision handed down by the Court of Justice of the European Union in European Commission v United Kingdom (Case C-112/14) of 13 November 2014 relates to a Reasoned Opinion of the European Commission of 17 February 2011 stating that UK Anti-Avoidance legislation contained in section 13 of the Taxation of chargeable Gains Act 1992 (TCGA) did not go far enough in ensuring genuine commercial activity is excluded from charge and was therefore incompatible with EU Treaty freedoms. <br><br>The Government had already accepted the legislation was incompatible and made changes to section 13 (in section 62 of the Finance Act 2013) which applied retrospectively from April 2012, prior to the case even being referred to the Court of Justice. <br><br>The Court of Justice decision relates only to the old pre-Finance Act 2013 legislation, and the UK therefore did not contest the matter before the Court. <br><br>The UK is pleased that the conclusion in the judgement endorses the approach adopted in the revised version of section 13 TCGA; that a restriction on the free movement of capital is compatible with the Treaty where it combats tax avoidance and is targeted at wholly artificial arrangements.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 05/01/2015 17:27:04 answering member 1529 label Biography information for Mr David Gauke
	tabling member	242 label Biography information for Sir Christopher Chope