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1043728
star this property registered interest false more like this
star this property date less than 2019-01-18more like thismore than 2019-01-18
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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, whether the Government's review of the loan charge is planned to (a) seek external evidence about, (b) evaluate all aspects of and (c) be able to recommend any changes to the loan charge. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 210060 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-01-23more like thismore than 2019-01-23
unstar this property answer text <p>The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.</p><p> </p><p>The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.</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 grouped question UIN 210061 more like this
star this property question first answered
less than 2019-01-23T14:32:49.167Zmore like thismore than 2019-01-23T14:32:49.167Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1043729
star this property registered interest false more like this
star this property date less than 2019-01-18more like thismore than 2019-01-18
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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, what steps he is taking to ensure that members of the public can contribute to the review of the 2019 Loan Charge. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 210061 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-01-23more like thismore than 2019-01-23
unstar this property answer text <p>The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.</p><p> </p><p>The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.</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 grouped question UIN 210060 more like this
star this property question first answered
less than 2019-01-23T14:32:49.213Zmore like thismore than 2019-01-23T14:32:49.213Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1137542
star this property registered interest false more like this
star this property date less than 2019-07-08more like thismore than 2019-07-08
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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, what estimate he has made of the cost to the public purse of disapplying the 2019 Loan Charge to loans made before the Finance (No. 2) Act 2017 received Royal Assent. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 274513 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-07-11more like thismore than 2019-07-11
unstar this property answer text <p>An estimate of the cost of amending the loan charge to remove loans made before 2017 is not available. The loan charge was legislated in the Finance (No.2) Act 2017 and is part of a package which was estimated to yield £3.2 billion over five years.</p><p>HMRC have written directly to scheme users identified through their compliance work, IT records and tax return data. This includes individual scheme users, employers and company directors.</p><p> </p><p>In addition, HMRC have actively encouraged DR scheme users to come forward through their regular contact with taxpayers, and seek to increase awareness through their series of Spotlight publications, social media activity, and webinars.</p><p> </p><p>HMRC are not aware of any individuals affected whom they have not yet contacted.</p><p> </p><p> </p><p> </p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN 274514 more like this
star this property question first answered
less than 2019-07-11T08:33:19.137Zmore like thismore than 2019-07-11T08:33:19.137Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1137543
star this property registered interest false more like this
star this property date less than 2019-07-08more like thismore than 2019-07-08
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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, what estimate he has made of the number of people affected by the 2019 Loan Charge that have not been contacted by HMRC. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 274514 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-07-11more like thismore than 2019-07-11
unstar this property answer text <p>An estimate of the cost of amending the loan charge to remove loans made before 2017 is not available. The loan charge was legislated in the Finance (No.2) Act 2017 and is part of a package which was estimated to yield £3.2 billion over five years.</p><p>HMRC have written directly to scheme users identified through their compliance work, IT records and tax return data. This includes individual scheme users, employers and company directors.</p><p> </p><p>In addition, HMRC have actively encouraged DR scheme users to come forward through their regular contact with taxpayers, and seek to increase awareness through their series of Spotlight publications, social media activity, and webinars.</p><p> </p><p>HMRC are not aware of any individuals affected whom they have not yet contacted.</p><p> </p><p> </p><p> </p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN 274513 more like this
star this property question first answered
less than 2019-07-11T08:33:19.187Zmore like thismore than 2019-07-11T08:33:19.187Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1082723
star this property registered interest false more like this
star this property date less than 2019-03-06more like thismore than 2019-03-06
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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, what provision has been made to ensure that disguised remuneration scheme providers are liable for the tax on fees taken from each individual’s income during that scheme's operation. more like this
star this property tabling member constituency Lewisham, Deptford more like this
star this property tabling member printed
Vicky Foxcroft more like this
star this property uin 229275 more like this
star this property answer
answer
star 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
unstar this property answer text <p>This Government is committed to tackling all forms of avoidance. HM Revenue and Customs (HMRC) has a suite of powers to tackle and challenge those who promote or otherwise enable tax avoidance and HMRC is using its powers to challenge major promoters of avoidance schemes, including disguised remuneration (DR) avoidance schemes.</p><p><strong> </strong></p><p>Fees earned by promoters of tax avoidance form part of their business income on which tax has to be paid. Promoters are subject to compliance checks as any other individual or business to ensure they are paying the correct amount of tax due.</p><p> </p><p>Since 2014, HMRC has accelerated its efforts to tackle and challenge avoidance scheme promoters and enablers using both existing and new robust powers given by Parliament. HMRC set up a dedicated team that has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements, over recent years.</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 2019-03-15T13:30:43.2Zmore like thismore than 2019-03-15T13:30:43.2Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4491
unstar this property label Biography information for Vicky Foxcroft more like this
1046136
star this property registered interest false more like this
star this property date less than 2019-01-22more like thismore than 2019-01-22
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 people subject to the 2019 Loan Charge were contractors who were contracted to (a) HMRC, (b) a Government Department, (c) a local authority and (d) another public sector body for some or all of the period of the contract the renumeration for which is now subject to the Loan Charge. more like this
star this property tabling member constituency Kingston and Surbiton more like this
star this property tabling member printed
Sir Edward Davey more like this
star this property uin 211081 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-01-28more like thismore than 2019-01-28
unstar this property answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’ which in reality were never repaid, ‘disguised remuneration’ (DR) schemes.</p><p> </p><p>HMRC has never endorsed or participated in disguised remuneration tax avoidance schemes. It is possible for contractors to use disguised remuneration without the participation or knowledge of their engager. As a contracting authority, the majority of HMRC’s contracts are via an agency and use the Crown Commercial Service’s framework contracts, or service contracts with contracted suppliers. Any contractor identified in the course of HMRC’s compliance work as using a tax avoidance scheme would be investigated in the same way as any other contractor.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. The loan charge applies to all users of DR tax avoidance schemes. It does not single out a specific group or industry. Further information on who the charge affects can be found in HMRC’s issue briefing at: <a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans" target="_blank">https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans</a>.</p><p> </p><p>The data requested is not available.</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 2019-01-28T17:37:21.37Zmore like thismore than 2019-01-28T17:37:21.37Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
188
unstar this property label Biography information for Sir Edward Davey more like this
1092094
star this property registered interest true more like this
star this property date less than 2019-03-20more like thismore than 2019-03-20
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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, what records HMRC holds on suicides by individuals who are subject to the 2019 loan charge. more like this
star this property tabling member constituency Brentford and Isleworth more like this
star this property tabling member printed
Ruth Cadbury more like this
star this property uin 234776 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-03-25more like thismore than 2019-03-25
unstar this property answer text <p>When HMRC is notified that an individual has taken their own life, and had contact with the customer at the time, or shortly beforehand, its standard process is to refer the matter to the Independent Office for Police Conduct within 24 hours of the notification.</p><p> </p><p>On Monday 18 March, HMRC was informed that a customer had, very sadly, taken their own life. The department had previously been told that the individual had used disguised remuneration schemes. Out of respect for the family, and given HMRC’s statutory duty of taxpayer confidentiality, it is not in a position to comment further.</p><p> </p><p>Suicide is a complex issue and there is rarely a single cause. It is important to emphasise that it will be for a coroner to determine any cause of death, not HMRC. The department will, of course, co-operate fully with any inquest.</p><p> </p><p>As Sir Jonathan Thompson KCB, HMRC Chief Executive and Permanent Secretary, said in his 13 March 2019 letter to the Loan Charge All Party Parliamentary Group, at that time HMRC was aware of reports but did not possess information that enabled it to identify a named individual.</p><p> </p><p>An impact assessment was published when the measure was announced at Budget 2016. The Government will also publish a report that will set out the rationale for, and impact of, the policy before 30 March 2019.</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 grouped question UIN 234778 more like this
star this property question first answered
less than 2019-03-25T17:50:14.797Zmore like thismore than 2019-03-25T17:50:14.797Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4389
unstar this property label Biography information for Ruth Cadbury more like this
1092101
star this property registered interest true more like this
star this property date less than 2019-03-20more like thismore than 2019-03-20
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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, whether HMRC has made an (a) assessment of the risk of suicide and (b) estimate of the number of suicides among people subject to the 2019 Loan Charge; and if he will make a statement. more like this
star this property tabling member constituency Brentford and Isleworth more like this
star this property tabling member printed
Ruth Cadbury more like this
star this property uin 234778 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-03-25more like thismore than 2019-03-25
unstar this property answer text <p>When HMRC is notified that an individual has taken their own life, and had contact with the customer at the time, or shortly beforehand, its standard process is to refer the matter to the Independent Office for Police Conduct within 24 hours of the notification.</p><p> </p><p>On Monday 18 March, HMRC was informed that a customer had, very sadly, taken their own life. The department had previously been told that the individual had used disguised remuneration schemes. Out of respect for the family, and given HMRC’s statutory duty of taxpayer confidentiality, it is not in a position to comment further.</p><p> </p><p>Suicide is a complex issue and there is rarely a single cause. It is important to emphasise that it will be for a coroner to determine any cause of death, not HMRC. The department will, of course, co-operate fully with any inquest.</p><p> </p><p>As Sir Jonathan Thompson KCB, HMRC Chief Executive and Permanent Secretary, said in his 13 March 2019 letter to the Loan Charge All Party Parliamentary Group, at that time HMRC was aware of reports but did not possess information that enabled it to identify a named individual.</p><p> </p><p>An impact assessment was published when the measure was announced at Budget 2016. The Government will also publish a report that will set out the rationale for, and impact of, the policy before 30 March 2019.</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 grouped question UIN 234776 more like this
star this property question first answered
less than 2019-03-25T17:50:14.873Zmore like thismore than 2019-03-25T17:50:14.873Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4389
unstar this property label Biography information for Ruth Cadbury more like this
1144823
star this property registered interest false more like this
star this property date less than 2019-09-04more like thismore than 2019-09-04
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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, with reference to the oral contribution of the Prime Minister of 4 September 2019, what steps he plans to take to ensure that a review into the 2019 Loan Charge is independent of (a) his Department and (b) HMRC. more like this
star this property tabling member constituency Brentford and Isleworth more like this
star this property tabling member printed
Ruth Cadbury more like this
star this property uin 286781 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-09-09more like thismore than 2019-09-09
unstar this property answer text <p>The Government will set out details of the review shortly.</p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN 286783 more like this
star this property question first answered
less than 2019-09-09T12:53:38.79Zmore like thismore than 2019-09-09T12:53:38.79Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
4389
unstar this property label Biography information for Ruth Cadbury more like this
1144826
star this property registered interest false more like this
star this property date less than 2019-09-04more like thismore than 2019-09-04
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
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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, with reference to the oral contribution of the Prime Minister of 4 September 2019, whether he plans to suspend the collection of settlements in relation to the 2019 Loan Charge while a review is being undertaken. more like this
star this property tabling member constituency Brentford and Isleworth more like this
star this property tabling member printed
Ruth Cadbury more like this
star this property uin 286782 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-09-09more like thismore than 2019-09-09
unstar this property answer text <p>The Prime Minister on 4 September 2019 announced that the Government will undertake a thorough review of the loan charge. The Government will set out further details shortly and HMRC will confirm the next steps for those affected soon afterwards.</p><p> </p><p>No settlements have been suspended and the loan charge remains in force. HMRC have paused in finalising new settlements, while details of the review are being confirmed. Those who have settled their disguised remuneration scheme use and have agreed a payment plan with HMRC should continue to pay their settlements in line with their contract agreements.</p><p> </p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2019-09-09T12:29:08.46Zmore like thismore than 2019-09-09T12:29:08.46Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
4389
unstar this property label Biography information for Ruth Cadbury more like this