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50324

	registered interest
	date	08/05/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what recent discussions he has had with his foreign counterparts about reforms to transfer pricing arrangements.
	tabling member constituency	Dover
	tabling member printed	Charlie Elphicke
	uin	198184
	answer	answer is ministerial correction date of answer 13/05/2014 answer text <p><strong>The Chancellor of the Exchequer attended a G5 Ministers meeting in Paris on 28 April to discuss further steps on tackling tax evasion and avoidance. At the meeting, the G5 Ministers reiterated their strong support to the OECD-G20 Base Erosion and Profit Shifting project to develop a single set of global rules to tackle aggressive tax planning. The G5 Ministers agreed that transfer pricing is of the utmost importance and that the rules must be adapted to ensure that profit and value creation are aligned. </strong></p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom question first answered 13/05/2014 12:00:00 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	3971 label Biography information for Charlie Elphicke

50462

	registered interest
	date	09/05/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Dover
	tabling member printed	Charlie Elphicke
	uin	198328
	answer	answer is ministerial correction date of answer 13/05/2014 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> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 13/05/2014 12:00:00 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3971 label Biography information for Charlie Elphicke