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832897

registered interest
date	29/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Arms Trade: South Sudan
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 3 November 2017 to Question 109574, on South Sudan: arms trade, what progress has been made on the assessment of the alleged supply of arms by a British company to the Government of South Sudan; and if he will make a statement.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	125213
answer	answer is ministerial correction date of answer 06/02/2018 answer text <p>HMRC does not comment on individual cases. In any case where a breach of export control legislation may have taken place, all relevant information is considered carefully so that the appropriate action can be taken.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/02/2018 12:52:37 answering member 3935 label Biography information for Mel Stride
tabling member	151 label Biography information for Tom Brake

833005

registered interest
date	29/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Revenue and Customs: Staff
house id	1
legislature	25259 pref label House of Commons
question text	To ask the the Chancellor of the Exchequer, pursuant to the Answer of 18 January to Question 123164, for the (a) staff numbers and (b) budget for Customs A/B for each year since 2008.
tabling member constituency	Brighton, Kemptown
tabling member printed	Lloyd Russell-Moyle
uin	125321
answer	answer is ministerial correction date of answer 01/02/2018 answer text <p>As per my previous answer, HM Revenue &amp; Customs (HMRC) publishes staffing numbers and budgets each year in its Annual Report and Accounts, including the core department and agency information. The information is available at the following links:</p><p>For 2012-13 to 2016-17:</p><p><a href="https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts" target="_blank">https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts</a></p><p> </p><p>For earlier years:</p><p><a href="http://webarchive.nationalarchives.gov.uk/+/http:/www.hmrc.gov.uk/about/reports.htm" target="_blank">http://webarchive.nationalarchives.gov.uk/+/http://www.hmrc.gov.uk///about/reports.htm</a></p><p> </p><p>With the merger of Inland Revenue and Customs and Excise in 2005, HMRC was created as a single department. As a single integrated department, HMRC is no longer organised as a separate entity, nor does it report Customs as a separate entity.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/02/2018 09:49:21 answering member 3935 label Biography information for Mel Stride
tabling member	4615 label Biography information for Lloyd Russell-Moyle

831196

registered interest
date	26/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Energy: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what his policy is on the rate of VAT applied to energy saving materials; and what assessment he has made of the effect of the updated EU VAT Action Plan on energy saving materials in the UK.
tabling member constituency	Norwich South
tabling member printed	Clive Lewis
uin	125204
answer	answer is ministerial correction date of answer 31/01/2018 answer text <p>HM Treasury is discussing the subject of VAT and Energy Saving materials with the European Commission following the Court of Justice of the European Union’s judgment in 2015.</p><p> </p><p>We welcome the publication of the European Commission’s recent Proposal on VAT rates. It is right that Member States have flexibility in applying VAT on different products. The proposal will need to be discussed and unanimously agreed by the Member States.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 31/01/2018 08:46:35 answering member 3935 label Biography information for Mel Stride
tabling member	4500 label Biography information for Clive Lewis

830375

registered interest
date	25/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Large Goods Vehicle Drivers: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what plans he has to bring forward legislative proposals to introduce tax relief to enable HGV drivers to claim an allowance for food and provisions bought in advance of overnight stays.
tabling member constituency	Torfaen
tabling member printed	Nick Thomas-Symonds
uin	124941
answer	answer is ministerial correction date of answer 01/02/2018 answer text <p>Heavy Goods Vehicle drivers are, like other employees, able to claim tax relief for the cost of food and provisions incurred in the course of business travel.</p><p> </p><p>There are no plans to introduce tax relief for food and provisions purchased in advance for business journeys.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/02/2018 14:57:45 answering member 3935 label Biography information for Mel Stride
tabling member	4479 label Biography information for Nick Thomas-Symonds

830385

registered interest
date	25/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Tax Avoidance: Lesotho
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what steps has he taken to ensure that the mandatory binding arbitration clause in the UK’s tax treaty with Lesotho cannot be used by UK businesses to demand of the Lesotho Government that it does not challenge tax avoidance by UK businesses operating in Lesotho.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	124951
answer	answer is ministerial correction date of answer 01/02/2018 answer text <p>Before any UK business can access mandatory binding arbitration under the new tax treaty with Lesotho, it must present a case to HMRC explaining why it believes Lesotho is not applying the tax treaty properly. Only if HMRC agrees that the UK business’s case is justified can the matter be taken up between HMRC and the authorities in Lesotho under the Mutual Agreement Procedure. Where benefits of the tax treaty are justifiably denied by Lesotho because the UK business has engaged in tax avoidance arrangements, a case would not be accepted into the Mutual Agreement Procedure and it could not therefore reach the arbitration process.</p><p> </p><p>If a case is accepted into the Mutual Agreement Procedure, the authorities in the UK and Lesotho will discuss it and have two years to reach a mutually acceptable conclusion. Only if they do not succeed in that can the business request arbitration. If the case were to make it that far – and no case has so far ever been arbitrated under any of the UK’s treaties which include provision for it – an independent arbitration panel would consider the case on its merits.</p><p> </p><p>The UK is committed to countering tax avoidance, including arrangements that seek to abuse the provisions of our tax treaties or the domestic law of either treaty partner. The new tax treaty contains a range of provisions, which the UK requested, that prevent treaty benefits being granted in cases of tax avoidance.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/02/2018 14:30:03 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe

830386

registered interest
date	25/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation: Developing Countries
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will undertake an assessment of the potential merits of impact assessments of the effect on the (a) economy, (b) human rights and (c) environment of bilateral tax treaties between the UK and a low-income countries.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	124952
answer	answer is ministerial correction date of answer 01/02/2018 answer text <p>In a Written Ministerial Statement on 15 March 2011, after impact assessments were introduced, the then Exchequer Secretary to the Treasury gave details of exceptions from the requirement to publish an impact assessment; secondary legislation enacting double taxation treaties was listed among them.</p><p> </p><p>The reason we have not produced an impact assessment is that tax treaties impose no obligations on taxpayers; rather they give UK residents relief from foreign tax in prescribed circumstances. They also provide relief from UK tax for non-residents in a comparable situation.</p><p> </p><p>Furthermore, as the benefits of tax treaties depend on dynamic changes of behaviour by taxpayers, it is incredibly difficult to analyse the impact of tax treaties. But by governing the taxation of cross-border income flows in a predictable manner and eliminating double taxation and excessive taxation, tax treaties promote international trade and investment, leading to sustainable tax revenues which are vital in financing for development.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/02/2018 14:17:12 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe

830387

registered interest
date	25/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation: Lesotho
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, whether his Department requested the inclusion of a mandatory binding arbitration clause in the UK’s new tax treaty with Lesotho.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	124953
answer	answer is ministerial correction date of answer 01/02/2018 answer text <p>The UK’s starting point in treaty negotiations is based closely on the OECD Model Tax Convention, which includes a mandatory binding arbitration clause. We believe this is a useful mechanism for resolving disputes and always request it in negotiations. But we respect the position of countries that do not wish to include it and there is never any question in negotiations of either side imposing conditions on the other. Lesotho was happy to agree the inclusion of the provision in the new treaty.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/02/2018 14:23:08 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe

830389

registered interest
date	25/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation: Lesotho
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what representations his Department received from UK companies on the (a) negotiation and (b) ratification of the new tax treaty with Lesotho.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	124955
answer	answer is ministerial correction date of answer 01/02/2018 answer text <p>No representations were received from UK companies on (a) the negotiation or (b) the ratification of the new tax treaty with Lesotho. It was Lesotho who approached the UK to seek renegotiation.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/02/2018 14:58:41 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe

830569

registered interest
date	25/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Shared Ownership Schemes: Stamp Duty Land Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of whether purchasers of shared ownership properties are benefiting from the the stamp duty exemption announced in Autumn Budget 2017; and whether purchasers who opt to stamp duty on the value of the initial share benefit from that exemption.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	125097
answer	answer is ministerial correction date of answer 01/02/2018 answer text <p>First-time buyers of shared ownership property who choose to pay SDLT at purchase on the whole market value of the property can benefit from the relief. If the property is worth £300,000 or less, there will be no SDLT to pay. According to Ministry of Housing, Communities and Local Government data, the median shared ownership market value is £220,000.</p><p> </p><p>Where market value treatment does not apply, or has not been opted for, the first-time buyers’ relief cannot be claimed. There is already a special SDLT treatment given to purchasers of new shared ownership properties. Purchasers can choose to pay SDLT on the initial portion purchased with a further SDLT charge if they buy the remaining share in the future.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/02/2018 14:25:17 answering member 3935 label Biography information for Mel Stride
tabling member	1585 label Biography information for Stephen Hammond

830000

registered interest
date	24/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Export Control Act 2002: Arrests
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many arrests have been made under the provisions of the Export Control Act 2002 in each year since that Act came into effect; how many charging decisions have been received on such breaches from the CPS; on what dates such decisions were received; and how many criminal convictions have resulted from each such charging decision.
tabling member constituency	Brighton, Kemptown
tabling member printed	Lloyd Russell-Moyle
uin	124723
answer	answer is ministerial correction date of answer 29/01/2018 answer text Information on HMRC enforcement outcomes is published in the Strategic Export Controls Annual Reports which are available on the gov.uk. Website. The specific information requested is not readily available. HMRC takes breaches of strategic export controls very seriously but does not view a criminal prosecution as the only successful law enforcement outcome in all cases. There are several other options they can and regularly do exercise; these include building awareness, sending warning letters, issuing compound penalties and seizure or disruption actions. answering member constituency Central Devon answering member printed Mel Stride question first answered 29/01/2018 14:54:10 answering member 3935 label Biography information for Mel Stride
tabling member	4615 label Biography information for Lloyd Russell-Moyle