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449286
unstar this property registered interest false more like this
star this property date less than 2016-02-01more like thismore than 2016-02-01
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Business: Taxation more like this
unstar 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 disputes with large businesses HM Revenue and Customs is engaged in; and what the value is of the tax that is being contested in those disputes. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Margaret Hodge more like this
star this property uin 25102 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 2016-02-17more like thismore than 2016-02-17
star this property answer text Until 31 March 2014, HM Revenue and Customs’ (HMRC) Large Business Service dealt with the tax affairs of around 800 of the largest businesses in the UK. From 1 April 2014, HMRC’s new Large Business directorate deals with the tax affairs of around 2,000 large businesses.<p> </p>At 31 December 2015, HMRC had enquiries open with 1,117 of the large businesses dealt with by the Large Business Directorate, covering 3,981 risks with £20.3 billion tax under consideration.<p> </p>At 31 December 2015, HMRC had enquiries open with 567 of the largest 800 businesses covering 2,826 risks with £16.8 billion tax under consideration.<p> </p><p>Tax under consideration is not actual tax either owed or unpaid. Rather, it is a tool which HMRC uses to guide its enquiries to focus on the most significant risks that exist at any particular time. The total is just a snapshot of work in progress and will naturally fluctuate as risks are addressed and new ones taken up.</p><p> </p><p> </p><p> </p><p> </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 2016-02-17T10:03:13.367Zmore like thismore than 2016-02-17T10:03:13.367Z
star this property answering member
1529
unstar this property label Biography information for Mr David Gauke more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this
837881
unstar this property registered interest false more like this
star this property date less than 2018-02-06more like thismore than 2018-02-06
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Money Laundering: EU Law more like this
unstar 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, whether he expects to implement the EU's fifth Anti-Money Laundering Directive fully in the (a) UK and (b) Gibraltar once the UK has left the EU. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Dame Margaret Hodge more like this
star this property uin 126911 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 2018-02-12more like thismore than 2018-02-12
star this property answer text Provisional political agreement was reached at EU-level on amendments to the Fourth Anti-Money Laundering Directive in December 2017. The Government anticipates that they will be published in the Official Journal of the EU in summer of this year with Member States then having 18 months to transpose the amendments after they enter into force.<p> </p>The Government expects that the transposition deadline for these amendments will fall after the date on which the UK ceases to be a member of the EU. Whether we are legally required to transpose the amendments will therefore depend on the negotiated outcome over the terms of the Implementation Period.<p> </p>Whether Gibraltar is legally required to transpose the Directive will similarly depend upon the negotiated outcome over the terms of the Implementation Period. more like this
star this property answering member constituency Salisbury more like this
star this property answering member printed John Glen more like this
star this property question first answered
less than 2018-02-12T15:00:26.807Zmore like thismore than 2018-02-12T15:00:26.807Z
star this property answering member
4051
unstar this property label Biography information for John Glen more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this
458868
unstar this property registered interest false more like this
star this property date less than 2016-03-09more like thismore than 2016-03-09
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Taxation more like this
unstar 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 steps he is taking to ensure independent assurance of large tax settlements at HM Revenue and Customs. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Margaret Hodge more like this
star this property uin 30442 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 2016-03-17more like thismore than 2016-03-17
star this property answer text In February 2012, changes were announced to HM Revenue and Customs’ (HMRC) tax dispute governance arrangements to provide greater assurance and transparency. One of the key changes was the appointment of a Tax Assurance Commissioner (TAC) who has an explicit challenge role in decision making on cases. The TAC plays no part in discussions with taxpayers on their tax liabilities and has no line management responsibilities for case-workers. In February 2015 the National Audit Office reported: “HMRC has responded effectively to our and the [Public Accounts] Committee’s criticism about the way it governs large tax disputes. The appointment of a tax assurance commissioner and the publication of his annual reports are welcome changes that have significantly improved public confidence in how HMRC deals with large companies.” 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 2016-03-17T17:32:46.213Zmore like thismore than 2016-03-17T17:32:46.213Z
star this property answering member
1529
unstar this property label Biography information for Mr David Gauke more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this
837501
unstar this property registered interest false more like this
star this property date less than 2018-02-05more like thismore than 2018-02-05
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Corporation Tax: Exemptions more like this
unstar 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 inquiries into the suspected abuse of dormant company status for corporation tax purposes were undertaken in (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17; and how many abuses of that status were discovered with what revenue recovered as a result of those inquiries in each of those years. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Dame Margaret Hodge more like this
star this property uin 126620 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 2018-02-13more like thismore than 2018-02-13
star this property answer text <p>Where HM Revenue and Customs (HMRC) suspects that a company that was treated as inactive has come within the charge to Corporation Tax but has not informed HMRC, a notice requiring a return to be delivered is sent to the company.</p><p> </p><p>HMRC does not keep a central record of how many notices requiring a return are sent in such cases.</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 2018-02-13T13:56:40.463Zmore like thismore than 2018-02-13T13:56:40.463Z
star this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this
834225
unstar this property registered interest false more like this
star this property date less than 2018-01-31more like thismore than 2018-01-31
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Revenue and Customs: Appleby more like this
unstar 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, whether HMRC has held discussions with Appleby or any of Appleby’s clients named in the Paradise Papers. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Dame Margaret Hodge more like this
star this property uin 125858 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 2018-02-08more like thismore than 2018-02-08
star this property answer text <p>This Government is clear that everyone has a responsibility to pay the tax that is owed. HM Revenue and Customs (HMRC) cannot comment on individual cases, but it will investigate any allegations of wrongdoing brought to its attention.</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 2018-02-08T16:32:47.587Zmore like thismore than 2018-02-08T16:32:47.587Z
star this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this
837462
unstar this property registered interest false more like this
star this property date less than 2018-02-05more like thismore than 2018-02-05
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Corporation Tax more like this
unstar 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 estimate HMRC made of the number of companies liable for corporation tax in (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17; how many such companies were sent a corporation tax return for an accounting period ending in each of those years; how many submitted the corporation tax return (i) within the required time limit and (ii) after the limit in each of those years; and how many such companies were not sent a corporation tax return or a reminder to submit one in each of those years. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Dame Margaret Hodge more like this
star this property uin 126581 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 2018-02-12more like thismore than 2018-02-12
star this property answer text <p>The table below sets out the number of taxpayers with Corporation Tax (CT) payable for 2012-13 to 2015-16. Corporation Tax is only payable for those companies with a taxable profit. The latest year for which figures are available is 2015-16.</p><p> </p><p>These figures are available in Table 11.3 of the Corporation Tax National Statistics publication: <a href="https://www.gov.uk/government/statistics/corporation-tax-number-of-companies-income-allowances-tax-liabilities-and-deductions" target="_blank">https://www.gov.uk/government/statistics/corporation-tax-number-of-companies-income-allowances-tax-liabilities-and-deductions</a></p><p><strong> </strong></p><table><tbody><tr><td><p> </p></td><td><p>2012-13</p></td><td><p>2013-14</p></td><td><p>2014-15</p></td><td><p>2015-16</p></td></tr><tr><td><p>Number of taxpayers with Corporation Tax payable</p></td><td><p>1,030,748</p></td><td><p>1,115,416</p></td><td><p>1,229,502</p></td><td><p>1,369,397</p></td></tr></tbody></table><p> </p><p>HM Revenue and Customs (HMRC) sends a notice to file a Company Tax return to every company which it believes to be active, so with any possibility of having a CT liability.</p><p> </p><p>A notice to file a return is for an accounting period of up to one year and is sent to a company in the month following the end of the period. The time limit for submitting the return is one year after the end of the period, but some returns are received after the time limit.</p><p> </p><p>HMRC sent the following number of notices to file in respect of accounting periods ending in the following years:</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Number of notices to file (thousands)</p></td></tr><tr><td><p>2012/13</p></td><td><p>1,980</p></td></tr><tr><td><p>2013/14</p></td><td><p>2,102</p></td></tr><tr><td><p>2014/15</p></td><td><p>2,431</p></td></tr><tr><td><p>2015/16</p></td><td><p>2,733</p></td></tr><tr><td><p>2016/17</p></td><td><p>3,020</p></td></tr></tbody></table><p> </p><p>The figures include more than one notice for some companies, for example ones that are recently incorporated.</p><p> </p><p>This represents HMRC’s estimate of the number of companies that might be within the charge to CT.</p><p><strong> </strong></p><p>The information in respect of the number of returns submitted within the required time limit, number of returns submitted after the limit, the number of companies not sent a CT return or a reminder to submit is not centrally collated by HMRC. Information on the number of notifications to file by parliamentary constituency is not readily available.</p><p><strong> </strong></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 126584 more like this
star this property question first answered
less than 2018-02-12T15:38:24.003Zmore like thismore than 2018-02-12T15:38:24.003Z
star this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this
837465
unstar this property registered interest false more like this
star this property date less than 2018-02-05more like thismore than 2018-02-05
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Corporation Tax more like this
unstar 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 corporation tax returns were requested of companies by parliamentary constituency in which their registered office was located in the tax year 2015-15; and of those requests how many returns were received by parliamentary constituency. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Dame Margaret Hodge more like this
star this property uin 126584 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 2018-02-12more like thismore than 2018-02-12
star this property answer text <p>The table below sets out the number of taxpayers with Corporation Tax (CT) payable for 2012-13 to 2015-16. Corporation Tax is only payable for those companies with a taxable profit. The latest year for which figures are available is 2015-16.</p><p> </p><p>These figures are available in Table 11.3 of the Corporation Tax National Statistics publication: <a href="https://www.gov.uk/government/statistics/corporation-tax-number-of-companies-income-allowances-tax-liabilities-and-deductions" target="_blank">https://www.gov.uk/government/statistics/corporation-tax-number-of-companies-income-allowances-tax-liabilities-and-deductions</a></p><p><strong> </strong></p><table><tbody><tr><td><p> </p></td><td><p>2012-13</p></td><td><p>2013-14</p></td><td><p>2014-15</p></td><td><p>2015-16</p></td></tr><tr><td><p>Number of taxpayers with Corporation Tax payable</p></td><td><p>1,030,748</p></td><td><p>1,115,416</p></td><td><p>1,229,502</p></td><td><p>1,369,397</p></td></tr></tbody></table><p> </p><p>HM Revenue and Customs (HMRC) sends a notice to file a Company Tax return to every company which it believes to be active, so with any possibility of having a CT liability.</p><p> </p><p>A notice to file a return is for an accounting period of up to one year and is sent to a company in the month following the end of the period. The time limit for submitting the return is one year after the end of the period, but some returns are received after the time limit.</p><p> </p><p>HMRC sent the following number of notices to file in respect of accounting periods ending in the following years:</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Number of notices to file (thousands)</p></td></tr><tr><td><p>2012/13</p></td><td><p>1,980</p></td></tr><tr><td><p>2013/14</p></td><td><p>2,102</p></td></tr><tr><td><p>2014/15</p></td><td><p>2,431</p></td></tr><tr><td><p>2015/16</p></td><td><p>2,733</p></td></tr><tr><td><p>2016/17</p></td><td><p>3,020</p></td></tr></tbody></table><p> </p><p>The figures include more than one notice for some companies, for example ones that are recently incorporated.</p><p> </p><p>This represents HMRC’s estimate of the number of companies that might be within the charge to CT.</p><p><strong> </strong></p><p>The information in respect of the number of returns submitted within the required time limit, number of returns submitted after the limit, the number of companies not sent a CT return or a reminder to submit is not centrally collated by HMRC. Information on the number of notifications to file by parliamentary constituency is not readily available.</p><p><strong> </strong></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 126581 more like this
star this property question first answered
less than 2018-02-12T15:38:24.08Zmore like thismore than 2018-02-12T15:38:24.08Z
star this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this
837488
unstar this property registered interest false more like this
star this property date less than 2018-02-05more like thismore than 2018-02-05
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Companies: Registration more like this
unstar 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 notices of intention to strike a company from the Register of Companies HMRC raised an objection to in the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Dame Margaret Hodge more like this
star this property uin 126607 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 2018-02-13more like thismore than 2018-02-13
star this property answer text <p>The number of notices of intention to strike a company from the Register of Companies to which HMRC raised an objection in the relevant years was:</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Number</p></td></tr><tr><td><p>2012/13</p></td><td><p>121,711</p></td></tr><tr><td><p>2013/14</p></td><td><p>101,334</p></td></tr><tr><td><p>2014/15</p></td><td><p>*</p></td></tr><tr><td><p>2015/16</p></td><td><p>93,195</p></td></tr><tr><td><p>2016/17</p></td><td><p>94,386</p></td></tr></tbody></table><p>* the information needed to obtain the full figure for 2014/15 is not held centrally by HMRC as the process of making the objection changed during the year.</p><p> </p><p>These figures differ from those provided by the Department for Business, Energy and Industrial Strategy on PQ UIN 126614 for a number of reasons. These include timing differences in the recognition of objections from HMRC, situations where the application to strike off has been abandoned by the time HMRC’s objection is processed and cases where HMRC are required to issue multiple objections in respect of the same winding up due the length of time involved.</p><p><strong><br> </strong></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 question first answered
less than 2018-02-13T13:58:54.563Zmore like thismore than 2018-02-13T13:58:54.563Z
star this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this
837484
unstar this property registered interest false more like this
star this property date less than 2018-02-05more like thismore than 2018-02-05
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Companies: Registration more like this
unstar 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 notices of intention to strike a company from the Register of Companies HMRC received in the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Dame Margaret Hodge more like this
star this property uin 126603 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 2018-02-13more like thismore than 2018-02-13
star this property answer text <p>The number of notices of intention to strike a company from the Register of Companies received by HM Revenue and Customs in the relevant years was:</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Number of notices</p></td></tr><tr><td><p>2012/13</p></td><td><p>403,700</p></td></tr><tr><td><p>2013/14</p></td><td><p>427,290</p></td></tr><tr><td><p>2014/15</p></td><td><p>449,433</p></td></tr><tr><td><p>2015/16</p></td><td><p>478,952</p></td></tr><tr><td><p>2016/17</p></td><td><p>498,432</p></td></tr></tbody></table><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 2018-02-13T13:57:42.017Zmore like thismore than 2018-02-13T13:57:42.017Z
star this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this
837502
unstar this property registered interest false more like this
star this property date less than 2018-02-05more like thismore than 2018-02-05
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
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 Corporation Tax: Fines more like this
unstar 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 penalty notices were issued in respect of the late submission of corporation tax returns in each of the tax years (a) 2012-13, (b) 2013-14, (c) 2014-15, (d) 2015-16 and (e) 2016-17; and what the monetary value of those penalties was in each of the years in question, by registered office address of the companies in question and by parliamentary constituency in respect of the year 2015-16. more like this
star this property tabling member constituency Barking remove filter
star this property tabling member printed
Dame Margaret Hodge more like this
star this property uin 126621 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 2018-02-13more like thismore than 2018-02-13
star this property answer text <p>The number of companies issued with penalty notices as a result of their failure to submit a Company Tax Return on time in the relevant years was:</p><p> </p><p> </p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Number of companies</p></td></tr><tr><td><p>2012-13</p></td><td><p>229,016</p></td></tr><tr><td><p>2013-14</p></td><td><p>230,063</p></td></tr><tr><td><p>2014-15</p></td><td><p>236,692</p></td></tr><tr><td><p>2015-16</p></td><td><p>258,555</p></td></tr><tr><td><p>2016-17</p></td><td><p>289,393</p></td></tr></tbody></table><p> </p><p>The information in respect of the remaining elements in these questions is not centrally collated and could be provided only at disproportionate cost.</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 126625 more like this
star this property question first answered
less than 2018-02-13T14:05:54.107Zmore like thismore than 2018-02-13T14:05:54.107Z
star this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
140
unstar this property label Biography information for Dame Margaret Hodge more like this