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523403

registered interest
date	07/06/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation: Malawi
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will take steps to ensure that the renegotiation of the UK-Malawi tax treaty supports development and helps tackle poverty in that country.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	39860
answer	answer is ministerial correction date of answer 15/06/2016 answer text <p>The UK regularly reviews its treaty network and actively engages with developing countries. Discussions with Malawi over a new tax treaty began some years ago, and substantive agreement has been reached at official level. It is hoped that the treaty will be signed shortly. Although the UK’s starting point in negotiations is based closely on the OECD model double taxation convention, the Government recognises that developing countries will sometimes have different preferences, and treaties the UK has recently signed demonstrate that we are willing to accommodate at least some of those preferences as part of a balanced agreement. But the nature of the negotiating process is that it remains confidential to the two sides until the treaty is signed.</p><p> </p><p>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 South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 39861 39862 question first answered 15/06/2016 15:24:25 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

523404

registered interest
date	07/06/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation: Treaties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will take steps to improve the transparency of the negotiation process for UK tax treaties.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	39861
answer	answer is ministerial correction date of answer 15/06/2016 answer text <p>The UK regularly reviews its treaty network and actively engages with developing countries. Discussions with Malawi over a new tax treaty began some years ago, and substantive agreement has been reached at official level. It is hoped that the treaty will be signed shortly. Although the UK’s starting point in negotiations is based closely on the OECD model double taxation convention, the Government recognises that developing countries will sometimes have different preferences, and treaties the UK has recently signed demonstrate that we are willing to accommodate at least some of those preferences as part of a balanced agreement. But the nature of the negotiating process is that it remains confidential to the two sides until the treaty is signed.</p><p> </p><p>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 South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 39860 39862 question first answered 15/06/2016 15:24:26 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

523405

registered interest
date	07/06/2016
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 make an assessment of the effect of the UK's tax treaties with developing countries on tackling poverty in those countries.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	39862
answer	answer is ministerial correction date of answer 15/06/2016 answer text <p>The UK regularly reviews its treaty network and actively engages with developing countries. Discussions with Malawi over a new tax treaty began some years ago, and substantive agreement has been reached at official level. It is hoped that the treaty will be signed shortly. Although the UK’s starting point in negotiations is based closely on the OECD model double taxation convention, the Government recognises that developing countries will sometimes have different preferences, and treaties the UK has recently signed demonstrate that we are willing to accommodate at least some of those preferences as part of a balanced agreement. But the nature of the negotiating process is that it remains confidential to the two sides until the treaty is signed.</p><p> </p><p>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 South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 39860 39861 question first answered 15/06/2016 15:24:26 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

461228

registered interest
date	11/03/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation: British Overseas Territories
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will make an assessment of the effect of UK policies on tax and overseas territories on the effectiveness of Government steps to tackle global poverty.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	30819
answer	answer is ministerial correction date of answer 16/03/2016 answer text <p>The Government is committed to tackling global poverty and to a fair and transparent global tax system.</p><p> </p><p>Following the lead taken by the UK in its G8 Presidency, each of the UK’s Overseas Territories with a recognised financial centre has committed to automatic exchange of information with over 90 jurisdictions worldwide. The Territories have also joined the Multilateral Convention on Mutual Administrative Assistance in Tax Matters providing a legal gateway for exchange of information with a large number of countries, including developing countries which have joined the Convention.</p><p> </p><p>The Government wants all countries, including developing countries, to be able to take advantage of exchange of information, both on request and automatically. The Department for International Development (DFID) funds the Global Forum and World Bank to support developing countries in implementing exchange of information systems, and last year the Government announced a partnership with the Ghana revenue authority to pilot the new standard on automatic exchange of information.</p><p> </p><p>The UK has also been at the forefront of recent international efforts to align the taxation of profits with economic activity through the G20-OECD Base Erosion and Profit Shifting (BEPS) project. This project, which involved tax officials from over 120 countries, represents the most comprehensive attempt to reform the international tax rules since they were first drafted in the 1920s. All countries will be able to benefit from these changes to the international tax system, but some will require additional support if they are to do so. International organisations are therefore producing practical toolkits to help developing countries implement BEPS standards and DFID is funding international organisations to assist developing countries in obtaining technical assistance on issues such as transfer pricing.</p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 16/03/2016 15:18:02 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

461230

registered interest
date	11/03/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will make an assessment of the implications for his policies on making country-by-country tax reports public of the survey results published by Christian Aid in September 2015 on the attitudes of FTSE100 companies to that issue.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	30820
answer	answer is ministerial correction date of answer 16/03/2016 answer text <p>The UK supports efforts to improve tax transparency. We initiated the international work on country-by-country (CbC) reporting to tax authorities during our G8 Presidency in 2013, calling on the OECD to develop a template for this as part of the BEPS project.</p><p> </p><p>The UK was also the first to commit to implementing the OECD model with legislation in Finance Act 2015. We signed the OECD agreement to share the CbC reports with other tax authorities in January 2016 and issued our final CbC reporting regulations on 26 February 2016.</p><p> </p><p>The Government believes that there is scope for greater transparency by pressing the case for public CbC reporting on a multilateral basis. As the Chancellor has said, this is something that the UK will seek to promote internationally.</p><p> </p><p>The European Commission is preparing an impact assessment of public CbC reporting. We look forward to seeing the outcome of this analysis, which we expect to be published early next month, and will consider any proposal put forward by the Commission in due course.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 16/03/2016 13:11:11 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

461231

registered interest
date	11/03/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will make an assessment of the implications for his policies on corporate taxation of the OECD's report, Countering harmful tax practices more effectively, taking into account transparency and substance, published in September 2014.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	30815
answer	answer is ministerial correction date of answer 21/03/2016 answer text <p>The OECD report published in September 2014 formed the basis of international discussions in the OECD Forum on Harmful Tax Practices, which lead to the publishing of the 2015 FHTP Report, chapter 4 of which creates a new international framework governing preferential intellectual property (“IP”) regimes, such as the UK Patent Box.</p><p> </p><p>This international framework makes the lower tax rates of preferential IP regimes dependent on, and proportional to, the research and development expenditure incurred by the claimant taxpayer in developing their IP. The UK Patent Box will be amended in line with this international framework, with the new rules coming into force on 1 July 2016.</p><p> </p><p>The Report also made provision for greater information exchange between tax authorities of rulings issued to individual businesses. HM Revenue and Customs is currently implementing these rules and has already begun to exchange information with other tax authorities.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 21/03/2016 17:07:12 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

459332

registered interest
date	10/03/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Multinational Companies: Taxation
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 the potential costs and benefits of making available to the public country-by-country taxation reports submitted to HM Revenue and Customs (HMRC) by multinational companies; and whether HMRC plans to make those reports available to taxation authorities in other countries.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	30785
answer	answer is ministerial correction date of answer 15/03/2016 answer text <p>The UK supports efforts to improve tax transparency. We initiated the international work on country-by-country (CbC) reporting to tax authorities during our G8 Presidency in 2013, calling on the OECD to develop a template for this as part of the BEPS project. The UK was also the first to commit to implementing the OECD model with legislation in Finance Act 2015. We signed the OECD agreement to share the CbC reports with other tax authorities in January 2016 and issued our final CbC reporting regulations on 26 February 2016.</p><p> </p><p>HMRC is committed to sharing the information reported by MNEs with other relevant tax jurisdictions to assist in assessing international tax avoidance risks.</p><p> </p><p>The Government believes that there is scope for greater transparency by pressing the case for public CbC reporting on a multilateral basis. As the Chancellor has said, this is something that the UK will seek to promote internationally.</p><p> </p><p>The European Commission is preparing an impact assessment of public CbC reporting. We look forward to seeing the outcome of this analysis, which we expect to be published early next month, and will consider any proposal put forward by the Commission in due course.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 15/03/2016 17:27:19 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

389089

registered interest
date	10/07/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Welfare Tax Credits
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will make it his policy to introduce an online calculator or helpline for people in receipt of tax credits to calculate how their entitlement will change under the new system announced in the Summer Budget 2015.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	6497
answer	answer is ministerial correction date of answer 15/07/2015 answer text <p>HM Revenue &amp; Customs (HMRC) provide an online tax credits calculator that people can use to assess their own eligibility. This will be updated when the new rates take effect. The calculator can be found at:</p><p> </p><p>http://taxcredits.hmrc.gov.uk/Qualify/DIQHousehold.aspx</p><p> </p><p> </p><p>GOV.UK provides the public with comprehensive guidance about tax credits:</p><p> </p><p>https://www.gov.uk/government/collections/tax-credits-leaflets-forms-and-manuals</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 15/07/2015 16:33:28 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

389090

registered interest
date	10/07/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Personal Income
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what estimate he has made of the number of people who will experience a net loss in income as a result of the changes to in-work benefits and the minimum wage announced in the Summer Budget 2015.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	6498
answer	answer is ministerial correction date of answer 15/07/2015 answer text <p>As a result of the introduction of the National Living Wage, 2.75m workers are expected to benefit directly, and up to 6m could see their pay rise as a result of a ripple effect up the earnings distribution.</p><p> </p><p> </p><p> </p><p>Getting the public finances under control will mean that some families receive less in benefits, but overall, 8 out of 10 working households will be better off in 2017-18 as a result of the Summer Budget increase to the income tax personal allowance, welfare changes, and introduction of the National Living Wage. This translates to 12.5 million working households better off.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 15/07/2015 16:33:00 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff

387788

registered interest
date	06/07/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Telephone Services
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much it costs per minute to telephone HM Revenue and Customs from a (a) landline and (b) mobile telephone; and if he will make it his policy to introduce free of charge telephone numbers for HM Revenue and Customs.
tabling member constituency	Birmingham, Hall Green
tabling member printed	Mr Roger Godsiff
uin	5712
answer	answer is ministerial correction date of answer 13/07/2015 answer text <p>Phone charges are the responsibility of Ofcom and full details of costs can be found on their website:</p><p> </p><p><a href="http://consumers.ofcom.org.uk/phone/how-much-does-a-phone-call-really-cost/" target="_blank">http://consumers.ofcom.org.uk/phone/how-much-does-a-phone-call-really-cost/</a></p><p> </p><p> </p><p> </p><p>The cost of calls to HM Revenue and Customs (HMRC) helplines will vary depending on the call package that a customer has with their telephony provider.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 13/07/2015 13:54:58 answering member 1529 label Biography information for Mr David Gauke
tabling member	304 label Biography information for Mr Roger Godsiff