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50462
star this property registered interest false more like this
star this property date less than 2014-05-09more like thisremove minimum value filter
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, whether any HM Revenue and Customs properties disposed of by Mapeley Steps Contractor Limited will be a chargeable disposal for UK capital gains tax purposes. more like this
star this property tabling member constituency Dover remove filter
star this property tabling member printed
Charlie Elphicke more like this
star this property uin 198328 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2014-05-13more like thismore than 2014-05-13
unstar this property answer text <p>Companies are liable to UK corporation tax on gains they make from the disposal of chargeable assets, which includes real property. In relation to a non-resident company, the corporation tax charge is limited to gains on disposals of assets held for the purposes of a trade carried on in the UK through a permanent establishment here.</p><p> </p><p>The question of ownership and taxation of former HMRC properties (now owned by Mapeley STEPS Ltd) is dealt with at paragraph 19 of the Public Accounts Committee Thirty Second report HM Revenue and Customs' estate private finance deal eight years on, which was published on 8 April 2010.</p><p> </p> more like this
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
remove filter
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
3971
unstar this property label Biography information for Charlie Elphicke more like this