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 grouped question UIN question first answered answering member label
tabling member	label

Search

229084

	registered interest
	date	23/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Research
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what research reports his Department has commissioned from external bodies between September 2010 and December 2014 has not been published; when each such report was commissioned; what the nature of the research commissioned for each such report was; from whom each such research report was commissioned; what the value of each such commission was; on what date each such report was received by his Department; for what reason each such research report has not yet been published; and when he plans to publish each such report.
	tabling member constituency	Sheffield South East
	tabling member printed	Mr Clive Betts
	uin	228843
	answer	answer is ministerial correction date of answer 26/03/2015 answer text <p>The Department do not hold this information centrally. The information requested can only be provided at a disproportionate cost.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom question first answered 26/03/2015 09:08:07 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	394 label Biography information for Mr Clive Betts

229076

	registered interest
	date	23/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Annuities
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what estimate the Government has made of the additional cost to the public purse arising from additional (a) social security payments and (b) social care costs of people in receipt of annuity income reassigning that income to a third party in order to receive the value of that annuity as a lump sum.
	tabling member constituency	Kilmarnock and Loudoun
	tabling member printed	Cathy Jamieson
	uin	228659
	answer	answer is ministerial correction date of answer 26/03/2015 answer text <p>From April 2016, the government will change the tax rules to allow people who are already receiving income from an annuity to assign that income to a third party, subject to agreement from their annuity provider. The proceeds of the assignment could then be taken directly or drawn down over a number of years, and would be taxed at their marginal rate, in the same way as those taking their pension after April 2015.</p><p> </p><p> </p><p> </p><p>Details of how the costs of this measure have been calculated including the number of annuities that could be assigned can be found in the Budget 2015 Policy Costings document here:</p><p> </p><p><a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/413895/Policy_Costings_18_00.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/413895/Policy_Costings_18_00.pdf</a></p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 228657 228658 question first answered 26/03/2015 09:00:04 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	4011 label Biography information for Cathy Jamieson

229078

	registered interest
	date	23/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Annuities
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to the figures in table 2.1 of Budget 2015 on a secondary market in annuities, for what reason income tax revenue is projected to fall by £130 million in 2018-19 and £120 million in 2019-20.
	tabling member constituency	Kilmarnock and Loudoun
	tabling member printed	Cathy Jamieson
	uin	228658
	answer	answer is ministerial correction date of answer 26/03/2015 answer text <p>From April 2016, the government will change the tax rules to allow people who are already receiving income from an annuity to assign that income to a third party, subject to agreement from their annuity provider. The proceeds of the assignment could then be taken directly or drawn down over a number of years, and would be taxed at their marginal rate, in the same way as those taking their pension after April 2015.</p><p> </p><p> </p><p> </p><p>Details of how the costs of this measure have been calculated including the number of annuities that could be assigned can be found in the Budget 2015 Policy Costings document here:</p><p> </p><p><a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/413895/Policy_Costings_18_00.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/413895/Policy_Costings_18_00.pdf</a></p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 228657 228659 question first answered 26/03/2015 09:00:04 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	4011 label Biography information for Cathy Jamieson

229077

	registered interest
	date	23/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Annuities
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to the figures in table 2.1 of Budget 2015 on a secondary market in annuities, how many people receiving an annuity income will have to reassign that income to a third party and take the value as a lump sum in order to generate the projected additional revenues of £535 million in 2016-17 and £540 million in 2017-18.
	tabling member constituency	Kilmarnock and Loudoun
	tabling member printed	Cathy Jamieson
	uin	228657
	answer	answer is ministerial correction date of answer 26/03/2015 answer text <p>From April 2016, the government will change the tax rules to allow people who are already receiving income from an annuity to assign that income to a third party, subject to agreement from their annuity provider. The proceeds of the assignment could then be taken directly or drawn down over a number of years, and would be taxed at their marginal rate, in the same way as those taking their pension after April 2015.</p><p> </p><p> </p><p> </p><p>Details of how the costs of this measure have been calculated including the number of annuities that could be assigned can be found in the Budget 2015 Policy Costings document here:</p><p> </p><p><a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/413895/Policy_Costings_18_00.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/413895/Policy_Costings_18_00.pdf</a></p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 228658 228659 question first answered 26/03/2015 09:00:04 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	4011 label Biography information for Cathy Jamieson

228490

	registered interest
	date	19/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many VAT-registered property rental companies there were in each year since May 2010.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	228302
	answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>Supplies of residential property letting are exempt from VAT, so businesses that only make such exempt supplies are not entitled to register for VAT.</p><p> </p><p> </p><p> </p><p>In each of the relevant years, the number of VAT- registered businesses whose declared trade classification was Letting or Renting own or Leased Real Estate was as follows:</p><p> </p><p> </p><p> </p><table><tbody><tr><td><p> </p><p>Year</p></td><td><p> </p><p>No of VAT registered businesses</p></td></tr><tr><td><p> </p><p>2005</p></td><td><p>4,089</p></td></tr><tr><td><p> </p><p>2006</p></td><td><p>4,997</p></td></tr><tr><td><p> </p><p>2007</p></td><td><p>6,264</p></td></tr><tr><td><p> </p><p>2008</p></td><td><p>10,860</p></td></tr><tr><td><p> </p><p>2009</p></td><td><p>14,701</p></td></tr><tr><td><p> </p><p>2010</p></td><td><p> </p><p>18,774</p></td></tr><tr><td><p> </p><p>2011</p></td><td><p> </p><p>22,520</p></td></tr><tr><td><p> </p><p>2012</p></td><td><p> </p><p>26,076</p></td></tr><tr><td><p> </p><p>2013</p></td><td><p> </p><p>29,149</p></td></tr><tr><td><p> </p><p>2014</p></td><td><p> </p><p>32,502</p></td></tr></tbody></table><p> </p><p> </p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 227906 question first answered 25/03/2015 17:47:41 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	3909 label Biography information for Pamela Nash

227694

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many VAT-registered property rental companies there were in each year since May 2010.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	227906
	answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>Supplies of residential property letting are exempt from VAT, so businesses that only make such exempt supplies are not entitled to register for VAT.</p><p> </p><p> </p><p> </p><p>In each of the relevant years, the number of VAT- registered businesses whose declared trade classification was Letting or Renting own or Leased Real Estate was as follows:</p><p> </p><p> </p><p> </p><table><tbody><tr><td><p> </p><p>Year</p></td><td><p> </p><p>No of VAT registered businesses</p></td></tr><tr><td><p> </p><p>2005</p></td><td><p>4,089</p></td></tr><tr><td><p> </p><p>2006</p></td><td><p>4,997</p></td></tr><tr><td><p> </p><p>2007</p></td><td><p>6,264</p></td></tr><tr><td><p> </p><p>2008</p></td><td><p>10,860</p></td></tr><tr><td><p> </p><p>2009</p></td><td><p>14,701</p></td></tr><tr><td><p> </p><p>2010</p></td><td><p> </p><p>18,774</p></td></tr><tr><td><p> </p><p>2011</p></td><td><p> </p><p>22,520</p></td></tr><tr><td><p> </p><p>2012</p></td><td><p> </p><p>26,076</p></td></tr><tr><td><p> </p><p>2013</p></td><td><p> </p><p>29,149</p></td></tr><tr><td><p> </p><p>2014</p></td><td><p> </p><p>32,502</p></td></tr></tbody></table><p> </p><p> </p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 228302 question first answered 25/03/2015 17:47:41 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	3909 label Biography information for Pamela Nash

223212

	registered interest
	date	24/02/2015
	answering body	HM 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 Mr Chancellor of the Exchequer, how many BN66 status enquiries HM Revenue and Customs has made in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	225154
	answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.</p><p> </p><p>As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.</p><p> </p><p>The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.</p><p> </p><p>The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 225152 225153 225200 question first answered 25/03/2015 17:46:02 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	3909 label Biography information for Pamela Nash

223211

	registered interest
	date	24/02/2015
	answering body	HM 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 Mr Chancellor of the Exchequer, how many enforcement actions in respect of BN66 legislation there have been in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each year since 2010.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	225153
	answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.</p><p> </p><p>As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.</p><p> </p><p>The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.</p><p> </p><p>The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 225152 225154 225200 question first answered 25/03/2015 17:46:02 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	3909 label Biography information for Pamela Nash

223210

	registered interest
	date	24/02/2015
	answering body	HM 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 Mr Chancellor of the Exchequer, what the tax yield was from BN66 legislation in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	225152
	answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.</p><p> </p><p>As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.</p><p> </p><p>The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.</p><p> </p><p>The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 225153 225154 225200 question first answered 25/03/2015 17:46:02 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	3909 label Biography information for Pamela Nash

223224

	registered interest
	date	24/02/2015
	answering body	HM 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 Mr Chancellor of the Exchequer, how many BN66 cases brought to tribunal led to (a) prosecution, (b) acquittal and (c) out of court settlements in each of the last five years.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	225200
	answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.</p><p> </p><p>As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.</p><p> </p><p>The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.</p><p> </p><p>The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 225152 225153 225154 question first answered 25/03/2015 17:46:02 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	3909 label Biography information for Pamela Nash