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1337301

registered interest
date	16/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he is taking to ensure multinational companies pay tax in the countries they operate in.
tabling member constituency	Crewe and Nantwich
tabling member printed	Dr Kieran Mullan
uin	17007
answer	answer is ministerial correction date of answer 24/06/2021 answer text <p>OECD proposals to update the international tax framework have been under negotiation for a number of years and the UK has an established record of being at the forefront of these talks.</p><p> </p><p>The package being developed by the OECD includes two pillars; a change in the allocation of taxing rights over business profit, and a global minimum tax. That is something the UK strongly supports; the UK’s consistent position has been that it matters where tax is paid as well as the rate at which it is paid.</p><p> </p><p>On 5 June the G7 finance ministers, meeting in London as part of the UK’s G7 Presidency, confirmed their commitment to a solution containing both pillars. The Government is delighted the G7 has come together to back the proposals developed by the OECD to reform the international tax framework.</p><p> </p><p>Reaching final agreement on a two-pillar solution with the G20 and 139 members of the OECD Inclusive Framework would be a major multilateral achievement that introduces stability into the international tax landscape.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 17008 question first answered 24/06/2021 14:15:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4860 label Biography information for Dr Kieran Mullan

1337302

registered interest
date	16/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what progress he has made with his G7 counterparts on establishing a global minimum corporation tax rate.
tabling member constituency	Crewe and Nantwich
tabling member printed	Dr Kieran Mullan
uin	17008
answer	answer is ministerial correction date of answer 24/06/2021 answer text <p>OECD proposals to update the international tax framework have been under negotiation for a number of years and the UK has an established record of being at the forefront of these talks.</p><p> </p><p>The package being developed by the OECD includes two pillars; a change in the allocation of taxing rights over business profit, and a global minimum tax. That is something the UK strongly supports; the UK’s consistent position has been that it matters where tax is paid as well as the rate at which it is paid.</p><p> </p><p>On 5 June the G7 finance ministers, meeting in London as part of the UK’s G7 Presidency, confirmed their commitment to a solution containing both pillars. The Government is delighted the G7 has come together to back the proposals developed by the OECD to reform the international tax framework.</p><p> </p><p>Reaching final agreement on a two-pillar solution with the G20 and 139 members of the OECD Inclusive Framework would be a major multilateral achievement that introduces stability into the international tax landscape.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 17007 question first answered 24/06/2021 14:15:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4860 label Biography information for Dr Kieran Mullan

1337384

registered interest
date	16/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Carers
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 19 May 2020 to Question 45025 on Self-Employment Income Support Scheme: Carers, if he will make an assessment of the potential merits of amending the eligibility criteria for the Self-Employment Income Support Scheme so that trading income does not have to exceed the amount of (a) other income and (b) taxable benefits including carer's allowance.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	16963
answer	answer is ministerial correction date of answer 21/06/2021 answer text <p>The design of the Self-Employment Income Support Scheme including the requirement that trading profits must be at least equal to non-trading income, means it is targeted at those who are most dependent on their self-employment income. That continues to be the case.</p><p> </p><p>HMRC data shows that the majority of people with positive profits who do not meet the 50 per cent self-employment income test had income from employment, which means they potentially have access to the Coronavirus Job Retention Scheme, as well as other elements of the very substantial package of support made available by the Government</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/06/2021 14:25:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1336618

registered interest
date	15/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landfill Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an estimate of the amount of landfill tax paid in each of the last ten years by the (a) London Borough of Barnet and (b) North London Waste Authority.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	16088
answer	answer is ministerial correction date of answer 23/06/2021 answer text <p>HM Revenue and Customs (HMRC) do not hold this information. Landfill Tax is chargeable on material deposited at permitted landfill sites in England and Northern Ireland. The operator of a permitted landfill site is liable to pay the Landfill Tax directly to HMRC.</p><p> </p><p>London Borough of Barnet and North London Waste Authority do not operate landfill sites so do not pay Landfill Tax to HMRC. The majority of local authorities outsource their waste disposal services, and the service fees in those contracts will reflect the landfill operators’ likely Landfill Tax liability.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/06/2021 07:23:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4006 label Biography information for Dr Matthew Offord

1336624

registered interest
date	15/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Bankruptcy
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what his most recent estimate is of the number of people subject to Loan Charge repayments who have been made bankrupt.
tabling member constituency	Crawley
tabling member printed	Henry Smith
uin	16066
answer	answer is ministerial correction date of answer 23/06/2021 answer text <p>No estimate can be provided for the number of people who have fallen into debt, or who have been declared bankrupt, and are subject to the loan charge.</p><p> </p><p>Where debts arise, HMRC are not always the only creditor. Some individuals may fall into debt or are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position.</p><p> </p><p>HMRC only ever consider insolvency as a last resort and they encourage taxpayers to get in contact to agree the best way to settle their tax debts. Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible on 0300 322 9494. Where a taxpayer is unable to pay their debt in full HMRC will work with them to agree an instalment arrangement based on their individual financial circumstances, and there is no maximum length.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/06/2021 07:24:38 answering member 3991 label Biography information for Jesse Norman
tabling member	3960 label Biography information for Henry Smith

1336654

registered interest
date	15/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the extension of covid-19 restrictions beyond 21 June 2021, what steps the Government is taking to support the hospitality sector; if he will take steps to reduce the tax burden on businesses affected by that extension; and what assessment he has made of the potential effect of raising VAT from 5 per cent in September 2021 on the events and hospitality sectors.
tabling member constituency	East Yorkshire
tabling member printed	Sir Greg Knight
uin	16017
answer	answer is ministerial correction date of answer 21/06/2021 answer text <p>At Budget, the Chancellor was aware of the potential for short delays in the roadmap and announced a generous extension to existing economic support. In order to provide continuity for businesses, key measures including the Coronavirus Job Retention Scheme, Self-Employment Income Support Scheme, VAT cut extension, Business Rates Holiday, and Recovery Loan scheme do not end until September or after.</p><p> </p><p>The extension to the temporary reduced rate of VAT (5 per cent) for the tourism and hospitality sector means that the relief will now end on 30 September 2021. On 1 October 2021, a new reduced rate of 12.5 per cent will be introduced for these goods and services to help businesses manage the transition back to the standard rate. The new rate will end on 31 March 2022.</p><p> </p><p>This relief has cost over £7 billion and has helped support the cash flow and viability of 150,000 businesses and protect over 2.4 million jobs. While the Government keeps all taxes under review, there are no plans to extend the reduced rate of VAT further.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/06/2021 14:42:07 answering member 3991 label Biography information for Jesse Norman
tabling member	1200 label Biography information for Sir Greg Knight

1336693

registered interest
date	15/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2021 to Question 77, what assessment he has made of whether the comments made by the Fraud Investigation Service director at HMRC in response to enforcement action in the North East in September 2015 were in breach of HMRC’s statutory duty of taxpayer confidentiality; and who was responsible for authorising the publication of those comments.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	16031
answer	answer is ministerial correction date of answer 21/06/2021 answer text <p>The comments made by the Fraud Investigation Service director in HMRC in response to enforcement action in the North East in September 2015 were not in breach of HMRC’s statutory duty of confidentiality. It is right and proper that HMRC raise public awareness of suspected fraud on this scale and of the action they are taking in response to tackle it. None of the comments made related to the details of an individual taxpayer.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/06/2021 11:50:54 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1336694

registered interest
date	15/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Niramax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 June 2021 to Question 11491 on Niramax, which piece of legislation creates this statutory duty.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	16032
answer	answer is ministerial correction date of answer 21/06/2021 answer text <p>HMRC do not collate data on all the comments/press releases issued so they are unable to provide an accurate answer to the question asked within the timeframe.</p><p> </p><p>The statutory duty of confidentiality referred to in the answer of 15 June 2021 relates to the legislation as set out at Section 18 of the Commissioners for Revenue and Customs Act of 2005.</p><p> </p><p>The request to break down the number of interventions by region and year is not possible to fulfil within the timescale allowed as HMRC do not record the data in that format. HMRC can give details of the number of risks closed as follows: 2018, 250 risks closed; 2019, 235 risks closed; 2020, 293 risks closed; and 2021, 238 risks closed. Information in the form requested is not readily available and could only be compiled at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 16033 16034 question first answered 21/06/2021 14:10:13 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1336695

registered interest
date	15/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Niramax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 June 2021 to Question 11491 on Niramax, to set out these cases (a) by region and (b) by year.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	16033
answer	answer is ministerial correction date of answer 21/06/2021 answer text <p>HMRC do not collate data on all the comments/press releases issued so they are unable to provide an accurate answer to the question asked within the timeframe.</p><p> </p><p>The statutory duty of confidentiality referred to in the answer of 15 June 2021 relates to the legislation as set out at Section 18 of the Commissioners for Revenue and Customs Act of 2005.</p><p> </p><p>The request to break down the number of interventions by region and year is not possible to fulfil within the timescale allowed as HMRC do not record the data in that format. HMRC can give details of the number of risks closed as follows: 2018, 250 risks closed; 2019, 235 risks closed; 2020, 293 risks closed; and 2021, 238 risks closed. Information in the form requested is not readily available and could only be compiled at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 16032 16034 question first answered 21/06/2021 14:10:13 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1336696

registered interest
date	15/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landfill Tax: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 June 2021 to Question 11491 on Niramax, how many press releases and press comments HMRC have made on landfill tax fraud in the last five years.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	16034
answer	answer is ministerial correction date of answer 21/06/2021 answer text <p>HMRC do not collate data on all the comments/press releases issued so they are unable to provide an accurate answer to the question asked within the timeframe.</p><p> </p><p>The statutory duty of confidentiality referred to in the answer of 15 June 2021 relates to the legislation as set out at Section 18 of the Commissioners for Revenue and Customs Act of 2005.</p><p> </p><p>The request to break down the number of interventions by region and year is not possible to fulfil within the timescale allowed as HMRC do not record the data in that format. HMRC can give details of the number of risks closed as follows: 2018, 250 risks closed; 2019, 235 risks closed; 2020, 293 risks closed; and 2021, 238 risks closed. Information in the form requested is not readily available and could only be compiled at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 16032 16033 question first answered 21/06/2021 14:10:13 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones