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1077547

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 Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the adequacy of HMRC's (a) powers and (b) resources to investigate tax-avoidance enablers.
tabling member constituency	Coventry South
tabling member printed	Mr Jim Cunningham
uin	226031
answer	answer is ministerial correction date of answer 04/03/2019 answer text <p>The House of Lords Economic Affairs Committee recently made recommendations on HMRC’s powers and resourcing (House of Lords Paper 242 - <em>The Powers of HMRC: Treating Taxpayers Fairly</em>). The Government considered these points and responded on 22 January 2019. This is available from:</p><p><a href="https://www.parliament.uk/documents/lords-committees/economic-affairs/Govt%20HMRC%20Powers%20report%2022%20Jan%202019%20.pdf" target="_blank">https://www.parliament.uk/documents/lords-committees/economic-affairs/Govt%20HMRC%20Powers%20report%2022%20Jan%202019%20.pdf</a></p><p> </p><p>As detailed in the response, the Government keeps the tax system under review and notes the Committee's recommendation to update the powers review principles for the digital age. HMRC will consider options for reviewing and updating the tax administration framework, to ensure that it is effective in underpinning modern tax administration. HMRC already has dedicated teams resourced to tackle those who promote or enable tax avoidance.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 16:59:01 answering member 3935 label Biography information for Mel Stride
tabling member	308 label Biography information for Mr Jim Cunningham

1077599

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	Film: Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will publish the film production companies in each geographical region that claimed corporation in the last financial year.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	226136
answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Details of the film production companies that have claimed corporation tax relief cannot be released because of HMRC’s duty of taxpayer confidentiality.</p><p> </p><p>HMRC publishes annual statistics on the creative industries corporation tax reliefs, including film, theatre, video games, high-end television, children’s television and animation. The latest release of this publication can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018</a></p><p> </p><p>A breakdown of these tax reliefs by geographic region is only available at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 226137 226138 226139 question first answered 06/03/2019 17:00:31 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1077600

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	Theatre: Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many theatres in each geographic region of the UK claimed corporation tax relief in the last 12 months for which information is available.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	226137
answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Details of the film production companies that have claimed corporation tax relief cannot be released because of HMRC’s duty of taxpayer confidentiality.</p><p> </p><p>HMRC publishes annual statistics on the creative industries corporation tax reliefs, including film, theatre, video games, high-end television, children’s television and animation. The latest release of this publication can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018</a></p><p> </p><p>A breakdown of these tax reliefs by geographic region is only available at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 226136 226138 226139 question first answered 06/03/2019 17:00:31 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1077601

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	Video Recordings: Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many video companies in each geographic region of the UK claimed corporation tax relief in the last 12 months for which information is available.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	226138
answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Details of the film production companies that have claimed corporation tax relief cannot be released because of HMRC’s duty of taxpayer confidentiality.</p><p> </p><p>HMRC publishes annual statistics on the creative industries corporation tax reliefs, including film, theatre, video games, high-end television, children’s television and animation. The latest release of this publication can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018</a></p><p> </p><p>A breakdown of these tax reliefs by geographic region is only available at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 226136 226137 226139 question first answered 06/03/2019 17:00:31 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1077602

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	Television Companies: Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many television production companies in each geographic region of the UK claimed corporation tax relief in the last 12 months for which information is available.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	226139
answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>Details of the film production companies that have claimed corporation tax relief cannot be released because of HMRC’s duty of taxpayer confidentiality.</p><p> </p><p>HMRC publishes annual statistics on the creative industries corporation tax reliefs, including film, theatre, video games, high-end television, children’s television and animation. The latest release of this publication can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-july-2018</a></p><p> </p><p>A breakdown of these tax reliefs by geographic region is only available at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 226136 226137 226138 question first answered 06/03/2019 17:00:31 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1077604

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	Civil Servants: Overseas Workers
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many crown servants abroad claimed foreign service allowance in the last 12 months for which information is available.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	226140
answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>The information is not held. HMRC bases its published relief values on expenditure amounts supplied by other Departments but does not collect information on the number of people receiving the allowances.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/03/2019 16:44:46 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1077610

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	Professional Organisations: Subscriptions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will list the professional subscriptions that are currently exempt from income tax.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	226141
answer	answer is ministerial correction date of answer 06/03/2019 answer text The list of professional bodies where fees and subscriptions are exempt from income tax is available to view at the following link: <a href="https://www.gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3" target="_blank">https://www.gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3</a>a answering member constituency Central Devon answering member printed Mel Stride question first answered 06/03/2019 16:49:20 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

1077665

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	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 cases HMRC has lost in each year since 2010.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	226143
answer	answer is ministerial correction date of answer 04/03/2019 answer text <p>HMRC has lost the following tax tribunal cases in 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 in Customer Favour</strong></p></td></tr><tr><td><p>2010-11</p></td><td><p>1135</p></td><td><p>238</p></td></tr><tr><td><p>2011-12</p></td><td><p>1395</p></td><td><p>443</p></td></tr><tr><td><p>2012-13</p></td><td><p>1433</p></td><td><p>237</p></td></tr><tr><td><p>2013-14</p></td><td><p>2550</p></td><td><p>443</p></td></tr><tr><td><p>2014-15</p></td><td><p>1303</p></td><td><p>169</p></td></tr><tr><td><p>2015-16</p></td><td><p>1041</p></td><td><p>187</p></td></tr><tr><td><p>2016-17</p></td><td><p>1130</p></td><td><p>184</p></td></tr><tr><td><p>2017-18</p></td><td><p>1996</p></td><td><p>442</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 in Customer Favour</strong></p></td></tr><tr><td><p>2010-11</p></td><td><p>Data not held</p></td><td><p>Data not held</p></td></tr><tr><td><p>2011-12</p></td><td><p>Data not held</p></td><td><p>Data not held</p></td></tr><tr><td><p>2012-13</p></td><td><p>52</p></td><td><p>8</p></td></tr><tr><td><p>2013-14</p></td><td><p>73</p></td><td><p>24</p></td></tr><tr><td><p>2014-15</p></td><td><p>78</p></td><td><p>23</p></td></tr><tr><td><p>2015-16</p></td><td><p>73</p></td><td><p>16</p></td></tr><tr><td><p>2016-17</p></td><td><p>78</p></td><td><p>13</p></td></tr><tr><td><p>2017-18</p></td><td><p>77</p></td><td><p>20</p></td></tr></tbody></table> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/03/2019 16:59:19 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