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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

1123522

registered interest
date	29/04/2019
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 tax avoidance schemes have been closed by HMRC in the last 10 years.
tabling member constituency	Barking
tabling member printed	Dame Margaret Hodge
uin	248560
answer	answer is ministerial correction date of answer 02/05/2019 answer text <p>The government is committed to tackle avoidance, evasion and non-compliance at all levels and has introduced over 100 measures since 2010 which, alongside HMRC compliance work has protected over £200 billion in tax revenue which would have otherwise gone unpaid.</p><p> </p><p>Where tax avoidance is suspected HMRC investigates and challenges those arrangements, through litigation if necessary. HMRC wins around 90% of avoidance cases taken to litigation and has protected over £3 billion of tax in the last two years, with many more people settling their tax affairs before reaching this stage. Tax avoidance litigation decisions are published annually on GOV.UK.</p><p> </p><p>The marketplace for tax avoidance has shrunk considerably over recent years seeing the number of new schemes disclosed under the Disclosure of Tax Avoidance Schemes (DOTAS) regime fall by over 95% since 2005/06.</p><p> </p><p>HMRC raises awareness of tax avoidance schemes though its series of spotlight publications which are available on GOV.UK.</p><p><strong> </strong></p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 248561 question first answered 02/05/2019 15:23:49 answering member 3935 label Biography information for Mel Stride
tabling member	140 label Biography information for Dame Margaret Hodge

1123523

registered interest
date	29/04/2019
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 tax avoidance schemes have been closed by HMRC in the last 10 years.
tabling member constituency	Barking
tabling member printed	Dame Margaret Hodge
uin	248561
answer	answer is ministerial correction date of answer 02/05/2019 answer text <p>The government is committed to tackle avoidance, evasion and non-compliance at all levels and has introduced over 100 measures since 2010 which, alongside HMRC compliance work has protected over £200 billion in tax revenue which would have otherwise gone unpaid.</p><p> </p><p>Where tax avoidance is suspected HMRC investigates and challenges those arrangements, through litigation if necessary. HMRC wins around 90% of avoidance cases taken to litigation and has protected over £3 billion of tax in the last two years, with many more people settling their tax affairs before reaching this stage. Tax avoidance litigation decisions are published annually on GOV.UK.</p><p> </p><p>The marketplace for tax avoidance has shrunk considerably over recent years seeing the number of new schemes disclosed under the Disclosure of Tax Avoidance Schemes (DOTAS) regime fall by over 95% since 2005/06.</p><p> </p><p>HMRC raises awareness of tax avoidance schemes though its series of spotlight publications which are available on GOV.UK.</p><p><strong> </strong></p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 248560 question first answered 02/05/2019 15:23:49 answering member 3935 label Biography information for Mel Stride
tabling member	140 label Biography information for Dame Margaret Hodge

1123255

registered interest
date	25/04/2019
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 promoters of tax avoidance schemes have complied with their obligations under the disclosure of tax avoidance scheme in each year since 2010.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	247724
answer	answer is ministerial correction date of answer 30/04/2019 answer text <p>Information about disclosures of tax avoidance schemes between 2010 and 2014 is available on GOV.UK. Data is recorded on a ‘scheme’ rather than promoter basis. Since 2014, over 60 schemes have been disclosed under DOTAS.</p><p> </p><p>HM Revenue and Customs (HMRC) DOTAS Taskforce was set up to ensure compliance with the DOTAS regime. The team review all intelligence information, taking appropriate action where avoidance risks are identified.</p><p> </p><p>HMRC has taken litigation action against 10 businesses that it considers to be avoidance scheme promoters for failure to disclose under the DOTAS regime, with around 20 others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 30/04/2019 14:07:32 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1110167

registered interest
date	08/04/2019
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 representations he has received from members of the public on the review of the Loan Charge.
tabling member constituency	Vauxhall
tabling member printed	Kate Hoey
uin	241994
answer	answer is ministerial correction date of answer 15/04/2019 answer text <p>Disguised Remuneration (DR) schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions.</p><p> </p><p>The Government has received representations from members of the public including responses to the consultation on the loan charge, correspondence with ministers and submissions sent to inform the report required under Section 95 of the Finance Act 2019. Drawing on these representations, on 26 March 2019 the Government published a report setting out the rationale for introducing the DR loan charge and the impact on scheme users.</p><p> </p><p>Anyone who is worried about how the loan charge might affect them should get in touch with HM Revenue and Customs as soon as possible on 03000 534 226.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/04/2019 10:58:19 answering member 3935 label Biography information for Mel Stride
tabling member	210 label Biography information for Baroness Hoey

1109808

registered interest
date	04/04/2019
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, pursuant to the Answer of 21 March to Question 233579, how many promoters of tax avoidance have co-operated with HMRC and (a) stopped selling avoidance schemes and (b) ceased in business altogether.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	241053
answer	answer is ministerial correction date of answer 09/04/2019 answer text <p>HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes.</p><p>Over the last 18 months, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. HMRC has been successfully engaging with promoters encouraging them to change their behaviour. So far, around 20 promoters have moved out of promoting altogether.</p><p>HMRC are notified of tax avoidance schemes by promoters and others though the Disclosure of Tax Avoidance Schemes (DOTAS) regime. Around 30 schemes have been disclosed under DOTAS in the last 18 months.</p><p>HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the DOTAS regime with around 20 others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.</p><p>HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising. As a result, other avoidance promoters can’t make the same claims about other similar arrangements.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 241054 241055 question first answered 09/04/2019 16:16:33 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1109810

registered interest
date	04/04/2019
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, pursuant to the Answer of 21 March 2019 to Question 233579, how many promoters of tax avoidance schemes have compiled with their obligations under the DOTAS legislation.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	241054
answer	answer is ministerial correction date of answer 09/04/2019 answer text <p>HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes.</p><p>Over the last 18 months, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. HMRC has been successfully engaging with promoters encouraging them to change their behaviour. So far, around 20 promoters have moved out of promoting altogether.</p><p>HMRC are notified of tax avoidance schemes by promoters and others though the Disclosure of Tax Avoidance Schemes (DOTAS) regime. Around 30 schemes have been disclosed under DOTAS in the last 18 months.</p><p>HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the DOTAS regime with around 20 others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.</p><p>HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising. As a result, other avoidance promoters can’t make the same claims about other similar arrangements.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 241053 241055 question first answered 09/04/2019 16:16:33 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1109812

registered interest
date	04/04/2019
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, pursuant to the Answer of 1 April 2019 to Question 237713, how many promoters and others involved in the marketing and promotion of tax avoidance schemes HMRC has investigated in the last 18 months.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	241055
answer	answer is ministerial correction date of answer 09/04/2019 answer text <p>HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes.</p><p>Over the last 18 months, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. HMRC has been successfully engaging with promoters encouraging them to change their behaviour. So far, around 20 promoters have moved out of promoting altogether.</p><p>HMRC are notified of tax avoidance schemes by promoters and others though the Disclosure of Tax Avoidance Schemes (DOTAS) regime. Around 30 schemes have been disclosed under DOTAS in the last 18 months.</p><p>HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the DOTAS regime with around 20 others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.</p><p>HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising. As a result, other avoidance promoters can’t make the same claims about other similar arrangements.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 241053 241054 question first answered 09/04/2019 16:16:33 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1105496

registered interest
date	27/03/2019
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, pursuant to the Answer on 19 March 2019 given to Question 232589 on tax avoidance, how many promoters of tax avoidance schemes HMRC has challenged.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	237713
answer	answer is ministerial correction date of answer 01/04/2019 answer text <p>In recent years, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. In the last 18 months HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the Disclosure of Tax Avoidance Schemes (DOTAS) regime with others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.</p><p> </p><p>HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes with many leaving the market altogether and with the activity of others being significantly reduced. The approaches can include the use of POTAS and other legislative means but are not limited to these powers.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/04/2019 15:48:53 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1105498

registered interest
date	27/03/2019
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 were imposed under the General Anti-Abuse Rule regarding (a) income tax and (b) corporation tax in (i) 2016, (ii) 2017 and (iii) 2018.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	237714
answer	answer is ministerial correction date of answer 01/04/2019 answer text <p>The General Anti-Abuse Rule (GAAR) penalty applies to tax arrangements entered into on or after 15 September 2016. Before a GAAR penalty can be charged, HMRC must first enquire into tax returns once they are received and gather all relevant facts.</p><p> </p><p> </p><p>Whilst no penalties have been charged to date, HMRC is actively using the GAAR to tackle tax avoidance. To date, all cases referred to the GAAR Advisory Panel have resulted in a Panel opinion in HMRC’s favour. GAAR Panel opinions are published online at: <a href="http://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar" target="_blank">www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 237715 question first answered 01/04/2019 15:42:33 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd