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1133180

	registered interest
	date	19/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department is planning to extend mandation of Making Tax Digital to other taxes.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	266728
	answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 266729 266730 266731 question first answered 28/06/2019 13:52:36 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1133181

	registered interest
	date	19/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when his Department plans to publish the planned consultation on the design of Making Tax Digital for corporation tax.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	266729
	answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 266728 266730 266731 question first answered 28/06/2019 13:52:36 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1133183

	registered interest
	date	19/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether Making Tax Digital for corporation tax will follow the same model as Making Tax Digital for income tax with a move to quarterly updates.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	266730
	answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 266728 266729 266731 question first answered 28/06/2019 13:52:36 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1133184

	registered interest
	date	19/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has plans for a further consultation on the process for (a) year-end adjustments and (b) the design of software for (i) making tax digital for income tax and (ii) making tax digital for corporation tax in relation to the working practices of businesses and their (A) accountants, (B) agents and (C) advisers.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	266731
	answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.</p><p> </p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.</p><p> </p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 266728 266729 266730 question first answered 28/06/2019 13:52:36 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1133185

	registered interest
	date	19/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Imports: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether HMRC has plans to introduce postponed accounting for VAT for importers in the event that the UK leaves the EU with a deal.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	266732
	answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>Businesses currently benefit from postponed accounting for VAT when importing goods from the EU. The Government recognises the importance of such arrangements to business due to the cash flow advantage they provide. The Government will take this into account when considering potential changes following EU exit.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/06/2019 13:52:38 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1134441

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether HMRC has plans to publish its correspondence with (a) tax payers and (b) agents.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	269070
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>HMRC have no plans to publish their correspondence with tax payers and agents.</p><p> </p><p>HM Revenue and Customs are bound by a strict duty of confidentiality with respect to all of the information they hold in connection with their functions. HMRC officials may share information only in the limited circumstances set out in legislation, which include disclosures for the purposes of HMRC’s functions, through specific ‘legislative gateways’ or with a person’s consent.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 14:34:49 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1134458

	registered interest
	date	25/06/2019
	answering body	Department for Environment, Food and Rural Affairs
	answering dept id	13
	answering dept short name	Environment, Food and Rural Affairs
	answering dept sort name	Environment, Food and Rural Affairs
	hansard heading	Tree Felling
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Environment, Food and Rural Affairs, what steps he is taking to ensure the accuracy of the data in relation to tree (a) felling and (b) restocking and the associated granting of felling licences.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	269071
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The Forestry Commission regulates felling of trees in England. Felling licences are a requirement for felling, unless an exemption applies.</p><p> </p><p>The Forestry Commission provides the best available information on the granting of felling licences, illegal felling, and publicly funded restocking. These Official Statistics are produced to meet the standards of the Code of Practice for Statistics. Last year, the Forestry Commission introduced a new felling licence online service, which will enable further improvements to the collection and reporting of data on licencing.</p><p> </p><p>There is no obligation for a landowner to fell their trees once a licence has been granted, which can be valid for up to 10 years, so data on actual felling is not recorded and there are no plans to do so. However, loss of woodland can be detected from the analysis of satellite earth observation data, and the Forestry Commission already provides statistics on the net loss of woodland area in England.</p><p><a href="https://www.gov.uk/government/statistics/forestry-commission-corporate-plan-performance-indicators-2019" target="_blank">https://www.gov.uk/government/statistics/forestry-commission-corporate-plan-performance-indicators-2019</a></p><p>This takes account of the loss of woodland to open habitat creation and development. The Forestry Commission is also exploring the potential to further develop techniques to enhance the detection of tree felling and restocking.</p><p> </p> answering member constituency Macclesfield answering member printed David Rutley question first answered 03/07/2019 11:54:18 answering member 4033 label Biography information for David Rutley
	tabling member	4397 label Biography information for Peter Dowd

1134459

	registered interest
	date	25/06/2019
	answering body	Department for Environment, Food and Rural Affairs
	answering dept id	13
	answering dept short name	Environment, Food and Rural Affairs
	answering dept sort name	Environment, Food and Rural Affairs
	hansard heading	Timber
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Environment, Food and Rural Affairs, what steps he is taking to increase (a) the transparency of the UK timber market and (b) the publication of data on timber production.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	269072
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The Forestry Commission, through its agency Forest Research, collects data and publishes statistics on UK timber markets. This work includes information provided by timber processors through surveys and members of the timber industry who participate in the Expert Group on Timber Statistics. Forest Research works to recognised standards, and Official Statistics are produced in compliance with the Code of Practice for Statistics.</p><p><a href="https://www.gov.uk/government/statistics/forestry-commission-corporate-plan-performance-indicators-2019" target="_blank">https://www.gov.uk/government/statistics/forestry-commission-corporate-plan-performance-indicators-2019</a></p> answering member constituency Macclesfield answering member printed David Rutley question first answered 03/07/2019 11:57:28 answering member 4033 label Biography information for David Rutley
	tabling member	4397 label Biography information for Peter Dowd

1134460

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Capital Gains Tax: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, for what reason the application of Capital Gains Tax relief on trees from which private owners of established conifer woodland benefit after the first 10 years.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	269073
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>Where businesses dispose of assets, they may qualify for capital gains tax relief if the proceeds are reinvested in new business assets (known as Business Asset Rollover Relief). Land used for “short rotation coppice” (i.e. cutting back a tree at intervals of less than 10 years to harvest the stems) is defined by statute as land used for farming activities. Forestry businesses on woodland where trees are felled less frequently may still qualify for this relief, where they can demonstrate that the woodland is managed on a commercial basis and with a view to the realisation of profits.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 13:55:38 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1138431

	registered interest
	date	11/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many late filing penalties HMRC collected from large companies in 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	276208
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The purpose of penalties is to encourage taxpayers to comply with their tax obligations, to act as a sanction for those who do not, and to reassure those who do that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.</p><p> </p><p>Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.</p><p> </p><p>HMRC can apply a large number of different penalties, but they break down into three broad areas:</p><p> </p><ul><li><p>Automatic penalties for failure to meet a time-bound obligation, such as submitting returns or making payments by a specified deadline;</p></li><li><p>Penalties for failure to meet a regulatory obligation, such as the requirement to keep certain records; and</p></li><li><p>Behaviour-based penalties for inaccurate returns and documents and failure to notify taxable status.</p><p> </p><p>A penalty is not payable if a person had a reasonable excuse for failing to meet an obligation or took reasonable care to avoid submitting an inaccurate return.</p><p> </p><p>HMRC do not record data on penalties issued by size of business.</p></li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 13:06:19 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd