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1077610
star this property registered interest false more like this
star this property date less than 2019-02-26more like thismore than 2019-02-26
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Professional Organisations: Subscriptions 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, if he will list the professional subscriptions that are currently exempt from income tax. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 226141 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-03-06more like thismore than 2019-03-06
star this property answer text The list of professional bodies where fees and subscriptions are exempt from income tax is available to view at the following link: <a href="https://www.gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3" target="_blank">https://www.gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3</a>a 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 2019-03-06T16:49:20.233Zmore like thismore than 2019-03-06T16:49:20.233Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1041477
star this property registered interest false more like this
star this property date less than 2019-01-14more like thismore than 2019-01-14
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading 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 (a) large and (b)medium-sized companies have used HMRC's profit diversion compliance facility in each of the last five years. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 208290 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-01-17more like thismore than 2019-01-17
star this property answer text No multinational businesses have used the Profit Diversion Compliance Facility yet as it was only launched on 10 January 2019.<p> </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 2019-01-17T16:20:19.38Zmore like thismore than 2019-01-17T16:20:19.38Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1023965
star this property registered interest false more like this
star this property date less than 2018-12-12more like thismore than 2018-12-12
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Advance Pricing Agreements 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 much revenue has accrued to the public purse from anti-avoidance measures to tackle groups of companies using intra-group loans or derivatives to reduce the group’s tax bill. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 201707 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-12-17more like thismore than 2018-12-17
star this property answer text <p>There have been a large number of measures over the years which operate to counter Corporation Tax avoidance using intra-group loans and derivatives. The key measures are the ‘unallowable purpose’ rules (sections 441 and 690 of Corporation Tax Act 2009), the transfer pricing rules (Part 4 of Taxation (International and Other Provisions) Act 2010 (“TIOPA 2010”)), the group mismatch scheme rules (Part 21B of Corporation Tax Act 2010 (“CTA 2010”)), the tax mismatch scheme rules (Part 21BA of CTA 2010), the hybrid and other mismatches rules (Part 6A of TIOPA 2010), the controlled foreign companies rules (Part 9A of TIOPA 2010) and the corporate interest restriction rules (Part 10 of TIOPA 2010). Taken together these measures have been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.</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 2018-12-17T16:30:55.097Zmore like thismore than 2018-12-17T16:30:55.097Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1079425
star this property registered interest false more like this
star this property date less than 2019-02-28more like thismore than 2019-02-28
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar 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, how many staff at HMRC work on issues related to tax compliance. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 227121 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-03-05more like thismore than 2019-03-05
star this property answer text <p>There are currently around 25,000 people working in HMRC tackling all forms of non-compliance in the tax system.</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 2019-03-05T17:20:38.107Zmore like thismore than 2019-03-05T17:20:38.107Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1079424
star this property registered interest false more like this
star this property date less than 2019-02-28more like thismore than 2019-02-28
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading VAT 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 staff at HMRC work on matters related to Value Added Tax. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 227120 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-03-05more like thismore than 2019-03-05
star this property answer text <p>There are currently around 25,000 people working in HMRC tackling all forms of non-compliance in the tax system. They are a flexible resource and may work on a number of cases involving several different customer groups’ behaviours and tax risks at any one time to meet individual business needs.</p><p> </p><p>HMRC estimates that around 2,000-3,000 additional people work on matters related to VAT. This includes work on the policy, related processes, customer services, and other areas. As with HMRC’s compliance resource, people work flexibly and can be working on a range of taxes at any one point in time, not just VAT.</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 2019-03-05T17:31:01.887Zmore like thismore than 2019-03-05T17:31:01.887Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1048043
star this property registered interest false more like this
star this property date less than 2019-01-25more like thismore than 2019-01-25
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading VAT: Fraud 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 staff in HMRC work on tackling VAT fraud. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 212624 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-01-30more like thismore than 2019-01-30
star this property answer text <p>There are currently around 24,000 people working in HMRC tackling all forms of non-compliance in the tax system, ranging from individuals operating in the hidden economy, through to detailed investigation of offshore structures and scrutinising the tax affairs of the largest multi-national companies.</p><p> </p><p>This flexible resource gives HMRC the capability to effectively tackle the compliance risks of the evolving changing landscape. HMRC officers are a flexible resource and may work on a number of cases involving several different customer groups’ behaviours and risks at any one time to meet individual business needs, and so it is not possible to say how many staff work solely on VAT fraud.</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 2019-01-30T17:04:12.837Zmore like thismore than 2019-01-30T17:04:12.837Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1077664
star this property registered interest false more like this
star this property date less than 2019-02-26more like thismore than 2019-02-26
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Evasion: Prosecutions 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 cases HMRC has referred to the CPS in each year since 2010. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 226142 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-03-04more like thismore than 2019-03-04
star this property answer text <p>The table below shows the number of cases HMRC has referred to the CPS in each year since 2010. HMRC do not refer operations for prosecution, we refer individuals within operations for prosecution, in this instance, the CPS (Crown Prosecution Service- prosecuting authority for England and Wales).</p><p> </p><p> </p><p> </p><p> </p><p> </p><p> </p><p> </p><p> </p><p> </p><table><tbody><tr><td><p><strong>FY</strong></p></td><td><p><strong>NUMBER OF INDIVIDUALS REFERRED TO CPS</strong></p></td></tr><tr><td><p>2010/11</p></td><td><p>No split available</p></td></tr><tr><td><p>2011/12</p></td><td><p>No split available</p></td></tr><tr><td><p>2012/13</p></td><td><p>834</p></td></tr><tr><td><p>2013/14</p></td><td><p>977</p></td></tr><tr><td><p>2014/15</p></td><td><p>1,437</p></td></tr><tr><td><p>2015/16</p></td><td><p>1,162</p></td></tr><tr><td><p>2016/17</p></td><td><p>1,203</p></td></tr><tr><td><p>2017/18</p></td><td><p>1,066</p></td></tr><tr><td><p><strong>TOTAL</strong></p></td><td><p><strong>6,679</strong></p></td></tr></tbody></table><p> </p><p>With regards to prosecutions in Scotland and Northern Ireland HMRC refers cases to the Crown Office and Procurator Fiscal Service and the Public Prosecution Service, Northern Ireland respectively.</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 question first answered
less than 2019-03-04T16:56:32.437Zmore like thismore than 2019-03-04T16:56:32.437Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1082358
star this property registered interest false more like this
star this property date less than 2019-03-05more like thismore than 2019-03-05
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Revenue and Customs: Staff 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 staff were employed in HMRC's Office of the General Counsel and Solicitor in each year since 2010. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 228762 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-03-11more like thismore than 2019-03-11
star this property answer text <p>The table below shows the full time equivalent (FTE) staff in Solicitor’s Office and Legal Services on 31 March for each financial year since 2010.</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>FTE</strong></p></td></tr><tr><td><p>2010/11</p></td><td><p>367.70</p></td></tr><tr><td><p>2011/12</p></td><td><p>347.17</p></td></tr><tr><td><p>2012/13</p></td><td><p>348.67</p></td></tr><tr><td><p>2013/14</p></td><td><p>370.89</p></td></tr><tr><td><p>2014/15</p></td><td><p>373.68</p></td></tr><tr><td><p>2015/16</p></td><td><p>397.11</p></td></tr><tr><td><p>2016/17</p></td><td><p>996.76</p></td></tr><tr><td><p>2017/18</p></td><td><p>1032.00</p></td></tr></tbody></table><p> </p><p>In April 2016 internal restructuring saw our Operational Appeals and Reviews Units merge with our Solicitor’s Office to bring all HMRC litigation activity into one business area.</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 2019-03-11T17:15:41.683Zmore like thismore than 2019-03-11T17:15:41.683Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1087189
star this property registered interest false more like this
star this property date less than 2019-03-12more like thismore than 2019-03-12
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Revenue and Customs: Staff 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 the Answer of 11 March 2019 to Question 228762 on Revenue and Customs: Staff, how many staff were employed in HMRC's Operational Appeals and Reviews Units in each year since 2010. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 231508 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-03-15more like thismore than 2019-03-15
star this property answer text <p>The table below shows the approximate full time equivalent (FTE) staff in Operational Appeals and Reviews Unit on 31 March for each financial year since 2010.</p><p> </p><p>Before April 2016, appeals and reviews were carried out in a number of teams across HMRC. The figures for 2012/13 to 2015/16 are in respect of the Appeals and Review Unit attached to our Compliance Business. HMRC does not have numbers for the other teams that carried out appeals and reviews. From April 2016 HMRC took the decision to brigade all appeals and reviews work and bring them into its Solicitors Office and Legal Services. The numbers from 2016/17 show the total number of staff in HMRC carrying out this work.</p><p> </p><p>In line with HMRC’s retention policy, HMRC does not hold relevant data for the years 2010/11 and 2011/12.</p><p> </p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>FTE</strong></p></td></tr><tr><td><p>2010/11</p></td><td><p><em>Data not retained</em></p></td></tr><tr><td><p>2011/12</p></td><td><p><em>Date not retained</em></p></td></tr><tr><td><p>2012/13</p></td><td><p>302.39</p></td></tr><tr><td><p>2013/14</p></td><td><p>300.36</p></td></tr><tr><td><p>2014/15</p></td><td><p>324.00</p></td></tr><tr><td><p>2015/16</p></td><td><p>361.00</p></td></tr><tr><td><p>2016/17</p></td><td><p>548.63</p></td></tr><tr><td><p>2017/18</p></td><td><p>541.35</p></td></tr></tbody></table>
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 2019-03-15T13:15:44.253Zmore like thismore than 2019-03-15T13:15:44.253Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1078509
star this property registered interest false more like this
star this property date less than 2019-02-27more like thismore than 2019-02-27
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Taxation: Appeals 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 tax tribunal appeals failed in each year since 2010. more like this
star this property tabling member constituency Bootle remove filter
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 226684 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-03-04more like thismore than 2019-03-04
star this property answer text <p>The table below shows cases where the customers’ appeal to the tribunal has been unsuccessful for each year since 2010.</p><p> </p><p><strong>First-tier Tribunal</strong></p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Number of Tribunal Decisions</strong></p></td><td><p><strong>Tribunal Decisions where the customer has been unsuccessful</strong></p></td></tr><tr><td><p>2010-11</p></td><td><p>1135</p></td><td><p>834</p></td></tr><tr><td><p>2011-12</p></td><td><p>1395</p></td><td><p>855</p></td></tr><tr><td><p>2012-13</p></td><td><p>1433</p></td><td><p>1095</p></td></tr><tr><td><p>2013-14</p></td><td><p>2550</p></td><td><p>1943</p></td></tr><tr><td><p>2014-15</p></td><td><p>1303</p></td><td><p>1050</p></td></tr><tr><td><p>2015-16</p></td><td><p>1041</p></td><td><p>782</p></td></tr><tr><td><p>2016-17</p></td><td><p>1130</p></td><td><p>867</p></td></tr><tr><td><p>2017-18</p></td><td><p>1966</p></td><td><p>1420</p></td></tr></tbody></table><p> </p><p><strong>Upper Tribunal</strong></p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Number of Tribunal Decisions</strong></p></td><td><p><strong>Tribunal Decisions where the customer has been unsuccessful</strong></p></td></tr><tr><td><p>2010-11</p></td><td><p>Data Not Held</p></td></tr><tr><td><p>2011-12</p></td><td><p>Data Not Held</p></td></tr><tr><td><p>2012-13</p></td><td><p>52</p></td><td><p>43</p></td></tr><tr><td><p>2013-14</p></td><td><p>73</p></td><td><p>46</p></td></tr><tr><td><p>2014-15</p></td><td><p>78</p></td><td><p>54</p></td></tr><tr><td><p>2015-16</p></td><td><p>73</p></td><td><p>55</p></td></tr><tr><td><p>2016-17</p></td><td><p>78</p></td><td><p>62</p></td></tr><tr><td><p>2017-18</p></td><td><p>77</p></td><td><p>55</p></td></tr></tbody></table><p> </p><p> </p><p>The table below shows the outcome of stood over cases where the customers’ appeal has been unsuccessful for each year since 2010. This is where the customer has agreed to put the appeal on hold waiting for a decision in a related case that is being litigated. These cases are not heard by the tribunal.</p><p> </p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Number of Follower Cases Settled</strong></p></td><td><p><strong>Tribunal Decisions where the customer has been unsuccessful</strong></p></td></tr><tr><td><p>2010-11</p></td><td><p>48</p></td><td><p>30</p></td></tr><tr><td><p>2011-12</p></td><td><p>100</p></td><td><p>47</p></td></tr><tr><td><p>2012-13</p></td><td><p>461</p></td><td><p>344</p></td></tr><tr><td><p>2013-14</p></td><td><p>682</p></td><td><p>613</p></td></tr><tr><td><p>2014-15</p></td><td><p>331</p></td><td><p>287</p></td></tr><tr><td><p>2015-16</p></td><td><p>1431</p></td><td><p>1209</p></td></tr><tr><td><p>2016-17</p></td><td><p>2015</p></td><td><p>1599</p></td></tr><tr><td><p>2017-18</p></td><td><p>5070</p></td><td><p>4426</p></td></tr></tbody></table>
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 2019-03-04T17:18:43.073Zmore like thismore than 2019-03-04T17:18:43.073Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this