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1003885
registered interest false more like this
date less than 2018-11-09more like thismore than 2018-11-09
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Treasury: Public Bodies more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what plans his Department has to close (a) the Royal Mint Advisory Committee office in Llantrisant, Pontyclun, (b) the Valuation Office Agency on High Street, Bangor, (c) the Valuation Office Agency at Picton Terrace, Carmarthen, (d) the Valuation Office on Regent Street, Rexham, (e) the Valuation Office Agency at Chepstow Road, Newport, (f) the Valuation Office Agency on High Street, Swansea, (g) the Valuation Office Agency on Churton Road, Rhyl, (h) the Valuation Office Agency on Castle Street, Merthyr Tydfil, (i) the Valuation Office Agency on Ty Glas Road, Cardiff, (j) the Inland Revenue Office at 27 Westgate Street, Cardiff, (k) the HMRC office on Stepney Street, Llanelli, (l) the HMRC office on Britannia Terrace, Porthmadog and (m) the HMRC office on Ellice Way, Wrexham. more like this
tabling member constituency Ceredigion more like this
tabling member printed
Ben Lake more like this
uin 189826 more like this
answer
answer
is ministerial correction false more like this
date of answer remove filter
answer text <ol><li><p>HM Treasury have confirmed that the Royal Mint Advisory Committee have no plans to close the office in Llantrisant, Pontyclun.</p></li><li><p>The Valuation Office Agency (VOA) office on High Street, Bangor is due to close in 2020-21.</p></li><li><p>The VOA office at Picton Terrace, Carmarthen is due to close in October 2019.</p></li><li><p>Wrexham is a long-term location for the VOA.</p></li><li><p>The VOA office on Cheapstow Road, Newport closed in January 2017.</p></li><li><p>Swansea is a long-term location for the VOA.</p></li><li><p>The VOA office on Churton Road, Rhyl is due to close in October 2019.</p></li><li><p>The VOA office on Castle Street, Merthyr Tydfil closed in March 2016.</p></li><li><p>The VOA is currently located on Ty Glas Road, Cardiff. They intend to remain in Cardiff, and plan to relocate into the Cardiff Government hub, co-located with HMRC during 2020-2021.</p></li><li><p>Whilst there was an Inland Revenue Office at 27 Westgate Street, Cardiff, HMRC do not hold records of when this office closed.</p></li><li><p>The HMRC office on Stepney Street, Llanelli closed in 2014-2015.</p></li><li><p>The HMRC office on Britannia Terrace, Porthmadog closed in May 2018.</p></li><li><p>HMRC will continue to occupy the office on Ellice Way, Wrexham until 2020-2021.</p><p> </p><p>The VOA’s estates programme aligns to the wider Government Estate Strategy, and in the future VOA offices will often be based in Government Hubs, enabling closer working with other government departments. The intention is for the VOA's estates strategy to balance affordability, geographical coverage and allow more efficient and digital ways of working. As office space is reduced, the VOA will seek, where possible, to retain people and their skills in the Agency.</p></li></ol>
answering member constituency Central Devon more like this
answering member printed Mel Stride remove filter
question first answered
less than 2018-11-19T16:26:34.953Zmore like thismore than 2018-11-19T16:26:34.953Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4630
label Biography information for Ben Lake more like this
1006180
registered interest false more like this
date less than 2018-11-13more like thismore than 2018-11-13
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Religious Buildings: VAT more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether he has plans to remove VAT from services and items included for the repair and maintenance of (a) churches and (b) other religious buildings. more like this
tabling member constituency Hyndburn more like this
tabling member printed
Graham P Jones more like this
uin 190861 more like this
answer
answer
is ministerial correction false more like this
date of answer remove filter
answer text <p>Under the current EU rules, the government cannot remove VAT on the repair and maintenance of places of worship.</p><p>The government recognises the importance of places of worship in our communities and provides funding to cover the cost of repairs and maintenance of listed places of worship through The Listed Places of Worship Grant Scheme, managed by the Department for Digital, Culture, Media, and Sport.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride remove filter
question first answered
less than 2018-11-19T15:22:47.633Zmore like thismore than 2018-11-19T15:22:47.633Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
3999
label Biography information for Graham P Jones more like this
1006216
registered interest false more like this
date less than 2018-11-13more like thismore than 2018-11-13
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Income Tax: Tax Rates and Bands more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how many Scottish higher rate taxpayers have contacted HM Revenue and Customs in the last 12 months to register elsewhere in the UK for tax purposes; and if he will make a statement. more like this
tabling member constituency Glasgow South West more like this
tabling member printed
Chris Stephens more like this
uin 190920 more like this
answer
answer
is ministerial correction false more like this
date of answer remove filter
answer text <p>Whether someone is a Scottish taxpayer is defined in legislation and is normally determined by where they have their only or main residence.</p><p> </p><p>HMRC does not hold data on the reasons for taxpayer moves.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride remove filter
question first answered
less than 2018-11-19T16:30:29.657Zmore like thismore than 2018-11-19T16:30:29.657Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4463
label Biography information for Chris Stephens more like this
1006873
registered interest false more like this
date less than 2018-11-14more like thismore than 2018-11-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading VAT: Electronic Government more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what progress has been made on implementing the pilot system for VAT ahead of the introduction of the Making Tax Digital regime in April 2019. more like this
tabling member constituency East Londonderry more like this
tabling member printed
Mr Gregory Campbell more like this
uin 191318 more like this
answer
answer
is ministerial correction false more like this
date of answer remove filter
answer text <p>In October HMRC opened the pilot to around half a million businesses which meet the initial eligibility criteria. This means that around half of businesses with turnover above the VAT threshold will be able to join the new service now, and begin familiarising themselves with it, with further businesses eligible to join shortly.</p><p><strong> </strong></p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride remove filter
question first answered
less than 2018-11-19T15:59:24.003Zmore like thismore than 2018-11-19T15:59:24.003Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
1409
label Biography information for Mr Gregory Campbell more like this
1007007
registered interest false more like this
date less than 2018-11-14more like thismore than 2018-11-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Avoidance more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2011 from preventing individuals and companies using accounting derecognition rules in relation to loans and derivatives to avoid paying corporation tax. more like this
tabling member constituency Bootle more like this
tabling member printed
Peter Dowd more like this
uin 191458 more like this
answer
answer
is ministerial correction false more like this
date of answer remove filter
answer text <p>Legislation was introduced with effect from 6 December 2010 to address avoidance schemes under which profits were said to fall out of account, or tax relief for losses were claimed, as a result of the way in which financial assets were recognised in accounts. Since that date, existing schemes have been unwound and there have been no further known iterations of these schemes. The measure has therefore been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride remove filter
question first answered
less than 2018-11-19T15:35:42.03Zmore like thismore than 2018-11-19T15:35:42.03Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4397
label Biography information for Peter Dowd more like this
1007010
registered interest false more like this
date less than 2018-11-14more like thismore than 2018-11-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Avoidance more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2011 through the prevention of tax avoidance resulting from the creation for corporate investors of a credit for UK tax where no tax has been paid. more like this
tabling member constituency Bootle more like this
tabling member printed
Peter Dowd more like this
uin 191459 more like this
answer
answer
is ministerial correction false more like this
date of answer remove filter
answer text <p>Legislation was introduced with effect from 27 February 2012 to address a tax avoidance scheme which sought to obtain tax credits for a corporate investor in relation to distributions made by an Authorised Investment Fund where no underlying tax had in fact been suffered. Separately, legislation was introduced with effect from 15 September 2011 to address tax avoidance which sought to obtain a tax advantage in relation to manufactured overseas dividends, involving claims to repay or set-off withholding tax which had not actually been suffered.</p><p> </p><p>Since these measures were introduced, there have been no known further iterations of these avoidance schemes. They have therefore been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.</p><p> </p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride remove filter
question first answered
less than 2018-11-19T15:49:21.177Zmore like thismore than 2018-11-19T15:49:21.177Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4397
label Biography information for Peter Dowd more like this
1007013
registered interest false more like this
date less than 2018-11-14more like thismore than 2018-11-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Avoidance more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2011 from enabling HMRC to require a security from employers where there is a serious risk that tax due under PAYE or class 1 NICs will go unpaid. more like this
tabling member constituency Bootle more like this
tabling member printed
Peter Dowd more like this
uin 191460 more like this
answer
answer
is ministerial correction false more like this
date of answer remove filter
answer text <p>HMRC do not measure revenue accruals from Security payments relating to PAYE and/or NICs as this type of intervention is a deposit in absolute terms, which is either used against unpaid liabilities as may be appropriate, or returned to the customer once the risk of non- payment has been reasonably mitigated; therefore the deposits are not additional monies outside of any such liability.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride remove filter
question first answered
less than 2018-11-19T15:55:36.77Zmore like thismore than 2018-11-19T15:55:36.77Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4397
label Biography information for Peter Dowd more like this
1007014
registered interest false more like this
date less than 2018-11-14more like thismore than 2018-11-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Avoidance more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2011 from the (a) introduction of anti-avoidance measures which have modified tax rules that apply to overseas life insurance companies and (b) application of the transfer of business rules when non-profit business is transferred to a non-EEA country. more like this
tabling member constituency Bootle more like this
tabling member printed
Peter Dowd more like this
uin 191461 more like this
answer
answer
is ministerial correction false more like this
date of answer remove filter
answer text <p>Legislation was introduced following the 2010 Summer Budget to counter an avoidance scheme involving the transfer of insurance business with unrecognised profits. HM Revenue and Customs (HMRC) is not aware of any instances of this avoidance entered into after the legislation was announced, but it is not possible to say how much tax would otherwise have been lost.</p><p>The changes referred to in the question relating to overseas life insurance companies and to transfers of business to non-EEA countries, also proposed in the 2010 Summer Budget, were not anti-avoidance measures. Subsequently Ministers decided not proceed with these measures so HMRC and industry could focus on the substantial changes to the tax rules for life insurance companies introduced in Finance Act 2012.</p><p> </p><p> </p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride remove filter
question first answered
less than 2018-11-19T15:52:56.803Zmore like thismore than 2018-11-19T15:52:56.803Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4397
label Biography information for Peter Dowd more like this
1007030
registered interest false more like this
date less than 2018-11-14more like thismore than 2018-11-14
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Avoidance more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2013 from the introduction of anti-avoidance measures related to the introduction of a General Anti-Abuse Rule. more like this
tabling member constituency Bootle more like this
tabling member printed
Peter Dowd more like this
uin 191462 more like this
answer
answer
is ministerial correction false more like this
date of answer remove filter
answer text <p>The General Anti-Abuse Rule (GAAR), introduced in 2013, is expected to raise £235m. The success of the GAAR should not be measured by how much it is expected to raise or the number of times the rule has been invoked.</p><p> </p><p>The principle purpose of the GAAR is to deter taxpayers from entering into abusive tax arrangements in the first place, and initial evidence suggests that GAAR is having this effect. Before HMRC can use the GAAR, it must first refer the case to the GAAR Advisory Panel, an external body separate to HMRC. To date the GAAR Advisory Panel has agreed with HMRC’s view on all cases referred to them. Their opinions are published on GOV.UK.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride remove filter
question first answered
less than 2018-11-19T15:42:11.91Zmore like thismore than 2018-11-19T15:42:11.91Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4397
label Biography information for Peter Dowd more like this