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1110756

	human indexable
	published
	registered interest
	answer date	23/04/2019
	date	09/04/2019
	date tabled	09/04/2019
	ddp created	09/04/2019 20:10:59
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	16/04/2019 10:53:24 23/04/2019 16:23:02
	hansard heading	Multinational Companies: Taxation
	house id	1
	identifier	242951
	legislature	25259 pref label House of Commons
	parliament number	57
	question first answered	23/04/2019 15:51:38
	question text	To ask the Chancellor of the Exchequer, which jurisdictions will be within the scope of the offshore receipts in relation to the intangible property measure in the Finance Act 2019.
	session	2017/19
	session number	1
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	title	House of Commons Tabled Parliamentary Question 2017/19 242951
	type	WrittenParliamentaryQuestion
	uin	242951
	version	2
	written parliamentary question type	NamedDay
	answer	answer answer text <p>The <em>Offshore receipts in respect of intangible property</em> measure targets multinational groups that realise intangible property income from UK sales in low or no-tax jurisdictions.</p><p> </p><p>The government has been clear that this measure will be applied in compliance with the UK’s international obligations. This means that the measure will only apply to low-tax jurisdictions with which the UK does not have a full tax treaty.</p>
	creator	4657 label Biography information for Anneliese Dodds
	publisher	25259 pref label House of Commons
	tabling member	4657 label Biography information for Anneliese Dodds

1111151

	human indexable
	published
	registered interest
	answer date	23/04/2019
	date	10/04/2019
	date tabled	10/04/2019
	ddp created	10/04/2019 20:12:56
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	16/04/2019 10:56:04 23/04/2019 16:21:03
	hansard heading	Capital Gains Tax
	house id	1
	identifier	243571
	legislature	25259 pref label House of Commons
	parliament number	57
	question first answered	23/04/2019 15:49:41
	question text	To ask the Chancellor of the Exchequer, what the incendence of carried interest taxed as capital gains tax has been anually since 2005.
	session	2017/19
	session number	1
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	title	House of Commons Tabled Parliamentary Question 2017/19 243571
	type	WrittenParliamentaryQuestion
	uin	243571
	version	2
	written parliamentary question type	NamedDay
	answer	answer answer text <p>There are a number of factors that determine incidence of capital gains tax (CGT) on carried interest, including the price elasticity of demand. CGT is levied on sums of carried interest arising to asset managers from a fund with long term investments.</p>
	creator	4657 label Biography information for Anneliese Dodds
	publisher	25259 pref label House of Commons
	tabling member	4657 label Biography information for Anneliese Dodds

1111223

	human indexable
	published
	registered interest
	answer date	23/04/2019
	date	10/04/2019
	date tabled	10/04/2019
	ddp created	10/04/2019 20:39:02
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	16/04/2019 11:03:55 23/04/2019 16:19:04
	hansard heading	Trusts
	house id	1
	identifier	243573
	legislature	25259 pref label House of Commons
	parliament number	57
	question first answered	23/04/2019 15:47:05
	question text	To ask the Chancellor of the Exchequer, which tax avoidance schemes involving trusts have been (a) notified to HMRC and (b) classified as harmful in the last five years.
	session	2017/19
	session number	1
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	title	House of Commons Tabled Parliamentary Question 2017/19 243573
	type	WrittenParliamentaryQuestion
	uin	243573
	version	2
	written parliamentary question type	NamedDay
	answer	answer answer text <p><strong>Tax avoidance deprives the Exchequer of hundreds of millions of pounds a year. Every amount of tax avoided means more tax for other taxpayers to pay, or less funding for our vital public services – our nurses, teachers, doctors, police and many others.</strong></p><p> </p><p><strong>Introduced in 2004, the Disclosure of Tax Avoidance Scheme (DOTAS) regime requires those who design and/or promote tax avoidance schemes to notify HM Revenue and Customs (HMRC) where a scheme contains various ‘hallmarks’ of tax avoidance, or face a penalty. Once notified, HMRC send the promoter a Scheme Reference Number (SRN) who must give it to scheme users for inclusion on their tax returns. This alerts users that they are involved in a disclosed tax avoidance scheme. The fact that a scheme has been notified under DOTAS does not in any way signify that it has been ‘approved’ by HMRC. </strong></p><p> </p><p><strong>Since 2014, over 60 schemes have been disclosed under DOTAS. </strong></p><p><strong>A list of tax avoidance schemes involving trusts which have been notified to HMRC over the past 5 years cannot be released because of HMRC’s duty of confidentiality. </strong></p><p> </p><p><strong>HMRC challenge appropriate cases and raises awareness of tax avoidance schemes through its series of Spotlight publications which is available on GOV.UK.</strong></p>
	creator	4657 label Biography information for Anneliese Dodds
	publisher	25259 pref label House of Commons
	tabling member	4657 label Biography information for Anneliese Dodds

1121494

	human indexable
	published
	registered interest
	answer date	24/04/2019
	date	11/04/2019
	date tabled	11/04/2019
	ddp created	11/04/2019 18:29:23
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	11/04/2019 18:49:23 24/04/2019 12:43:01
	hansard heading	National Insurance Contributions
	house id	1
	identifier	244194
	legislature	25259 pref label House of Commons
	parliament number	57
	question first answered	24/04/2019 12:11:26
	question text	To ask the Chancellor of the Exchequer, how many SME’s had national insurance contributions of over (a) £100,000, (b) £75,000 and (c) £50,000 in 2018.
	session	2017/19
	session number	1
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	title	House of Commons Tabled Parliamentary Question 2017/19 244194
	type	WrittenParliamentaryQuestion
	uin	244194
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>It is not possible to estimate the number of SME’s with employer National Insurance Contributions over the (a) £100,000, (b) £75,000 and (c) £50,000 in 2018 as the information is not readily available.</p><p> </p><p>HMRC does not collect information on employer size and turnover in relation to an employer’s National Insurance Contributions.</p>
	creator	4657 label Biography information for Anneliese Dodds
	publisher	25259 pref label House of Commons
	tabling member	4657 label Biography information for Anneliese Dodds

1121510

	human indexable
	published
	registered interest
	answer date	24/04/2019
	date	11/04/2019
	date tabled	11/04/2019
	ddp created	11/04/2019 18:57:11
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	11/04/2019 19:06:51 24/04/2019 12:38:01
	hansard heading	Treasury: Gender Impact Assessment
	house id	1
	identifier	244196
	legislature	25259 pref label House of Commons
	parliament number	57
	question first answered	24/04/2019 12:06:04
	question text	To ask the Chancellor of the Exchequer, what training been provided to his Department's staff on gender-based analysis in advance of preparation of Tax Information and Impact Notes.
	session	2017/19
	session number	1
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	title	House of Commons Tabled Parliamentary Question 2017/19 244196
	type	WrittenParliamentaryQuestion
	uin	244196
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>Face-to- face training sessions are offered to those involved in the completion of equality impact assessments as part of preparation of Tax Information and Impact Notes. Guidance is also available on HMRC’s intranet.</p>
	creator	4657 label Biography information for Anneliese Dodds
	publisher	25259 pref label House of Commons
	tabling member	4657 label Biography information for Anneliese Dodds

1121514

	human indexable
	published
	registered interest
	answer date	24/04/2019
	date	11/04/2019
	date tabled	11/04/2019
	ddp created	11/04/2019 18:57:34
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	11/04/2019 19:07:04 24/04/2019 12:41:02
	hansard heading	Treasury: Gender Impact Assessment
	house id	1
	identifier	244197
	legislature	25259 pref label House of Commons
	parliament number	57
	question first answered	24/04/2019 12:09:37
	question text	To ask the Chancellor of the Exchequer, what guidelines have been provided to his Department's staff relating to gender-based analysis in advance of preparation of Tax Information and Impact Notes.
	session	2017/19
	session number	1
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	title	House of Commons Tabled Parliamentary Question 2017/19 244197
	type	WrittenParliamentaryQuestion
	uin	244197
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>For those undertaking equality impact assessments as part of the preparation of Tax Information and Impact Notes face-to-face training sessions are offered, complemented by guidance on HMRC’s intranet.</p>
	creator	4657 label Biography information for Anneliese Dodds
	publisher	25259 pref label House of Commons
	tabling member	4657 label Biography information for Anneliese Dodds