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223210

registered interest
date	24/02/2015
answering body	HM 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 Mr Chancellor of the Exchequer, what the tax yield was from BN66 legislation in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	225152
answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.</p><p> </p><p>As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.</p><p> </p><p>The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.</p><p> </p><p>The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 225153 225154 225200 question first answered 25/03/2015 17:46:02 answering member 4117 label Biography information for Andrea Leadsom
tabling member	3909 label Biography information for Pamela Nash

223212

registered interest
date	24/02/2015
answering body	HM 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 Mr Chancellor of the Exchequer, how many BN66 status enquiries HM Revenue and Customs has made in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	225154
answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.</p><p> </p><p>As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.</p><p> </p><p>The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.</p><p> </p><p>The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 225152 225153 225200 question first answered 25/03/2015 17:46:02 answering member 4117 label Biography information for Andrea Leadsom
tabling member	3909 label Biography information for Pamela Nash

223224

registered interest
date	24/02/2015
answering body	HM 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 Mr Chancellor of the Exchequer, how many BN66 cases brought to tribunal led to (a) prosecution, (b) acquittal and (c) out of court settlements in each of the last five years.
tabling member constituency	Airdrie and Shotts
tabling member printed	Pamela Nash
uin	225200
answer	answer is ministerial correction date of answer 25/03/2015 answer text <p>UK residents are taxable on their worldwide income wherever it arises including situations where it arises by way of foreign partnerships. Budget Note 66 (BN66) did not change this position, but announced new legislation to put this position beyond doubt and to close down a wholly artificial tax avoidance scheme. This scheme involved foreign partnerships comprised of foreign trustees that sought to exploit a perceived loophole.</p><p> </p><p>As section 58 of the Finance Act 2008, the legislation announced by BN66, retrospectively clarified existing legislation its introduction had no effect on any taxpayer’s tax position.</p><p> </p><p>The information is not available to answer Question 225153. HMRC records are not collated so as to aggregate all enforcement actions taken in respect of all taxpayers.</p><p> </p><p>The information is not available to answer Question 225154. HMRC systems do not separately identify cases with status issues from the generality of Section 58 cases.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom grouped question UIN 225152 225153 225154 question first answered 25/03/2015 17:46:02 answering member 4117 label Biography information for Andrea Leadsom
tabling member	3909 label Biography information for Pamela Nash