Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed question first answered answering member label
tabling member	label

Search

1041477

	registered interest
	date	14/01/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	208290
	answer	answer is ministerial correction date of answer 17/01/2019 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> answering member constituency Central Devon answering member printed Mel Stride question first answered 17/01/2019 16:20:19 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1023965

	registered interest
	date	12/12/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Advance Pricing Agreements
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	201707
	answer	answer is ministerial correction date of answer 17/12/2018 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> answering member constituency Central Devon answering member printed Mel Stride question first answered 17/12/2018 16:30:55 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1048043

	registered interest
	date	25/01/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT: Fraud
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many staff in HMRC work on tackling VAT fraud.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	212624
	answer	answer is ministerial correction date of answer 30/01/2019 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> answering member constituency Central Devon answering member printed Mel Stride question first answered 30/01/2019 17:04:12 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1077664

	registered interest
	date	26/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Evasion: Prosecutions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many cases HMRC has referred to the CPS in each year since 2010.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	226142
	answer	answer is ministerial correction date of answer 04/03/2019 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> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 16:56:32 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1078509

	registered interest
	date	27/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Appeals
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many tax tribunal appeals failed in each year since 2010.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	226684
	answer	answer is ministerial correction date of answer 04/03/2019 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> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 17:18:43 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1028688

	registered interest
	date	19/12/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Recruitment
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many of the additional 3,000 HMRC customer service and compliance staff will be recruited at each (a) pay grade and (b) job function in each region.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	203918
	answer	answer is ministerial correction date of answer 07/01/2019 answer text <p>The requirement for HMRC EU Exit customer service and compliance staff in 2019/20 is dependent upon the final scenario under which the UK leaves the EU. HMRC will continue to work with HM Treasury on its exact spending plans as these are confirmed.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 07/01/2019 17:44:09 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1050239

	registered interest
	date	28/01/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many tax reliefs HMRC recorded in (a) 2010, (b) 2011, (c) 2012, (d) 2013, (e) 2014, (f) 2015, (g) 2016, (h) 2017 and (i) 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	213405
	answer	answer is ministerial correction date of answer 31/01/2019 answer text <p>The number of tax reliefs published by HMRC annually are shown in the following table:</p><p> </p><table><tbody><tr><td><p>Published</p></td><td><p>Total</p></td></tr><tr><td><p>December 2010</p></td><td><p>397</p></td></tr><tr><td><p>December 2011</p></td><td><p>394</p></td></tr><tr><td><p>December 2012</p></td><td><p>400</p></td></tr><tr><td><p>December 2013</p></td><td><p>398</p></td></tr><tr><td><p>December 2014</p></td><td><p>404</p></td></tr><tr><td><p>December 2015</p></td><td><p>402</p></td></tr><tr><td><p>December 2016</p></td><td><p>421</p></td></tr><tr><td><p>January 2018</p></td><td><p>424</p></td></tr></tbody></table><p> </p><p>The next publication is due at 0930 on 31<sup>st</sup> January 2019.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 31/01/2019 15:47:55 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1064415

	registered interest
	date	20/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Patents: Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many claims were been made for Patent Box corporation tax relief, what the average amount was of those claims; and which companies made those claims.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	223940
	answer	answer is ministerial correction date of answer 25/02/2019 answer text <p>The latest National Statistics on usage of the Patent Box were published on 27 September 2018 and can be found at:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/742811/Patent_Box_Statistics_2015-16_and_2016-17_partial.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/742811/Patent_Box_Statistics_2015-16_and_2016-17_partial.pdf</a></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 25/02/2019 17:27:45 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1077666

	registered interest
	date	26/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Unpaid Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much HMRC has been owed in unpaid penalties in each year since 2010.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	226144
	answer	answer is ministerial correction date of answer 04/03/2019 answer text <p>The information requested could be provided only at disproportionate cost. Data on unpaid penalties owed to HMRC are not readily available. HMRC does not produce figures on unpaid penalties for all heads of duty where a penalty charge would apply.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 17:18:33 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1055905

	registered interest
	date	06/02/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Bootle
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will publish in full the business case and any documents relating to the financial evaluation of the decision to close St John's House HMRC office in Bootle.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	217615
	answer	answer is ministerial correction date of answer 11/02/2019 answer text <p>The business case for HMRC’s estates transformation covers the Locations Programme as a whole rather than individual offices, and is not specifically focused on its decision to close St John’s House, Bootle.</p><p> </p><p>HMRC’s Programme Business Case for the ten-year period to 2025-26 has been reviewed by the Major Projects Review Group and was approved by the Chief Secretary to the Treasury in July 2017.</p><p> </p><p>HMRC’s location strategy will result in savings of around £300 million up to 2025. The Programme will also deliver annual cash savings (compared to 2015-16 costs) of around £90 million from 2028, while delivering workspaces necessary for HMRC’s transformation and resulting in increased collaboration and greater flexibility.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/02/2019 14:33:18 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd