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1124238

registered interest
date	01/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	General Anti-abuse Rule Advisory Panel
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many cases have been referred to the GAAR Advisory Panel since 2015.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	249975
answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>Since 2015, 13 cases have been referred to the General Anti-Abuse Rule (GAAR) Advisory Panel. GAAR Advisory Panel opinions are published on GOV.UK.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:25:59 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1124239

registered interest
date	01/05/2019
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, how many penalties related to off-shore activities HMRC collected in the last 12 months.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	249976
answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>HMRC does not record data on penalties related to offshore activities in a single system, as cases can be complex and involve a combination of offshore and onshore elements. The information requested is not available.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:23:57 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1124241

registered interest
date	01/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment
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 in 2018 from small and medium-sized businesses.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	249978
answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>HMRC does not record data on penalties paid by size of business so the information requested is not readily available and could be provided only at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:28:18 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1124300

registered interest
date	01/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Community Land Trusts: Capital Gains Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to grant full Capital Gains Tax relief for land sales to a Community Land Trust for affordable homes.
tabling member constituency	North Herefordshire
tabling member printed	Bill Wiggin
uin	249884
answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>The Government is committed to improving the supply of affordable homes. Since 2010, we have increased housing supply by over 1.3 million homes, including 407,000 affordable homes.</p><p> </p><p>We do not currently have plans to grant full Capital Gains Tax relief for land sales to a Community Land Trust. The Government considers that the extent to which a Capital Gains Tax relief for land sales to a Community Land Trust would incentivise such behaviour is uncertain. Tax reliefs have an Exchequer cost, and in contemplating such a relief the Government must consider the potential deadweight cost of any benefit going to people who would have sold the land to a Community Land Trust anyway.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 15:52:07 answering member 3935 label Biography information for Mel Stride
tabling member	1428 label Biography information for Sir Bill Wiggin

1124348

registered interest
date	01/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	101 Calls: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the contribution has been to the public purse from levying VAT on the 101 non-emergency police phone line.
tabling member constituency	East Worthing and Shoreham
tabling member printed	Tim Loughton
uin	249791
answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>The details that HMRC collects from taxpayers on their VAT returns are not specific enough to provide an estimate of VAT on 101 phone calls.</p><p> </p><p>To minimise the administrative burden on businesses, they are only required to report the total VAT on all their taxable supplies of goods and services in the relevant period. It is therefore not possible to identify the types of supplies on which the VAT was charged.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:26:04 answering member 3935 label Biography information for Mel Stride
tabling member	114 label Biography information for Tim Loughton

1124360

registered interest
date	01/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Multinational Companies
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of companies which claimed the group financing exemption to the controlled foreign company rules in each of the last three years.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	250037
answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>Data from corporate tax returns submitted to HMRC indicates that between 170 and 190 UK companies have claimed the group financing exemption to the controlled foreign company rules in each of the years 2015-2017.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:24:47 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1124367

registered interest
date	01/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Benefit: British Nationals Abroad
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of child benefit paid for children who do not reside in the UK; how many such children there were; and in which countries those children resided in the most recent financial year for which data are available.
tabling member constituency	Birkenhead
tabling member printed	Frank Field
uin	249899
answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>Total Child Benefit payments in 2018-19 amounted to £11.6 billion. It is estimated that approximately £15 million was paid for children resident in another EEA country or Switzerland. The number of children these payments relate to, broken down by the country they reside in, is provided in Table 1 below.</p><p> </p><p>Table 1: Estimated number of children for whom Child Benefit is received where European Community regulations apply, as at February 2019</p><table><tbody><tr><td><p> </p></td><td><p> </p></td></tr><tr><td><p><strong>Country</strong></p></td><td><p><strong>Number of children</strong></p></td></tr><tr><td><p>Austria</p></td><td><p>10</p></td></tr><tr><td><p>Belgium</p></td><td><p>40</p></td></tr><tr><td><p>Bulgaria</p></td><td><p>415</p></td></tr><tr><td><p>Croatia</p></td><td><p>45</p></td></tr><tr><td><p>Cyprus</p></td><td><p>40</p></td></tr><tr><td><p>Czech Republic</p></td><td><p>165</p></td></tr><tr><td><p>Denmark</p></td><td><p>20</p></td></tr><tr><td><p>Estonia</p></td><td><p>35</p></td></tr><tr><td><p>Finland</p></td><td><p>25</p></td></tr><tr><td><p>France</p></td><td><p>605</p></td></tr><tr><td><p>Germany</p></td><td><p>165</p></td></tr><tr><td><p>Greece</p></td><td><p>55</p></td></tr><tr><td><p>Hungary</p></td><td><p>150</p></td></tr><tr><td><p>Iceland</p></td><td><p>5</p></td></tr><tr><td><p>Italy</p></td><td><p>170</p></td></tr><tr><td><p>Latvia</p></td><td><p>700</p></td></tr><tr><td><p>Liechtenstein</p></td><td><p>-</p></td></tr><tr><td><p>Lithuania</p></td><td><p>790</p></td></tr><tr><td><p>Luxembourg</p></td><td><p>10</p></td></tr><tr><td><p>Malta</p></td><td><p>25</p></td></tr><tr><td><p>Norway</p></td><td><p>40</p></td></tr><tr><td><p>Poland</p></td><td><p>10,975</p></td></tr><tr><td><p>Portugal</p></td><td><p>230</p></td></tr><tr><td><p>Republic of Ireland</p></td><td><p>1,945</p></td></tr><tr><td><p>Romania</p></td><td><p>1,000</p></td></tr><tr><td><p>Slovakia</p></td><td><p>575</p></td></tr><tr><td><p>Slovenia</p></td><td><p>-</p></td></tr><tr><td><p>Spain</p></td><td><p>625</p></td></tr><tr><td><p>Sweden</p></td><td><p>30</p></td></tr><tr><td><p>Switzerland</p></td><td><p>20</p></td></tr><tr><td><p>The Netherlands</p></td><td><p>215</p></td></tr><tr><td><p><strong>Total</strong></p></td><td><p><strong>19,120</strong></p></td></tr></tbody></table><p>Footnote: Figures have been rounded to the nearest 5. Figures under 5 have been suppressed and shown as ‘-’.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 16:27:35 answering member 3935 label Biography information for Mel Stride
tabling member	478 label Biography information for Lord Field of Birkenhead