Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

517928

registered interest
date	06/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation: Profits
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much was raised by the diverted profits tax in 2015-16.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36722
answer	answer is ministerial correction date of answer 12/05/2016 answer text <p>The Diverted Profits Tax is designed to counteract contrived arrangements used to avoid tax in the UK, and incentivise businesses to change their behaviour and pay tax on profits from economic activities in the UK. The Office for Budget Responsibility's (OBR) recent assessment at Budget 2016 is that overall yield (including Corporation Tax from behavioural change) is expected to be close to that originally scored.</p><p> </p><p>The OBR noted on page 122 of its “Economic and fiscal outlook” March 2016: “Our forecast assumes that overall yield from the measure will be close to that originally scored, but we now expect that around two-thirds of the yield will come through higher Corporation Tax payments (as firms restructure their tax affairs) rather than via the diverted profits tax itself.” This is available at: http://cdn.budgetresponsibility.org.uk/March2016EFO.pdf.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 12/05/2016 10:29:07 answering member 1529 label Biography information for Mr David Gauke
tabling member	4518 label Biography information for Tulip Siddiq

517929

registered interest
date	06/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Treasury: Legal Representation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, for how many court and tribunal cases his Department did not send a legal representative in each year since 2009-10.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36735
answer	answer is ministerial correction date of answer 12/05/2016 answer text <p>As far as I am aware there were no cases of this kind in the period 2009-10 to the present.</p> answering member constituency West Worcestershire answering member printed Harriett Baldwin question first answered 12/05/2016 09:37:01 answering member 4107 label Biography information for Dame Harriett Baldwin
tabling member	4518 label Biography information for Tulip Siddiq

517930

registered interest
date	06/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many reports of sanctions breaches were made to the Office of Financial Sanctions Implementation (OFSI) in each year since 2009-10; how many of those alleged breaches concerned businesses in HM Revenue and Customs' large business database; in how many such cases (a) the OFSI identified wrongdoing and (b) made a referral to the Crown Prosecution Service for prosecution in each such year.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36721
answer	answer is ministerial correction date of answer 11/05/2016 answer text <p>The Office of Financial Sanctions Implementation was established on 31st March 2016 however breaches of financial sanctions have previously been reported to HM Treasury. There are 441 records of alleged breaches reported to HM Treasury between September 2013 and December 2015. There are no records prior to September 2013.</p><p> </p><p>HM Treasury does not hold the requested information regarding HMRC's large business database.</p><p> </p><p>HM Treasury does not determine wrongdoing but works closely with UK law enforcement to deal with suspected breaches. It is a matter for law enforcement to make any referrals to the Crown Prosecution Service.</p><p> </p> answering member constituency West Worcestershire answering member printed Harriett Baldwin question first answered 11/05/2016 13:07:17 answering member 4107 label Biography information for Dame Harriett Baldwin
tabling member	4518 label Biography information for Tulip Siddiq

517931

registered interest
date	06/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Revenue and Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what sub-departments HMRC has in addition to the Tax Capacity Building Unit, the Large Business Service/Directorate, the Compliance Unit, the Transfer Pricing Unit, the Business International Directorate, and the Anti-Money Laundering Supervision Team; and (a) what funds were allocated to and (b) how many FTE staff were employed by each sub-department in each year since 2009-10.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36723
answer	answer is ministerial correction date of answer 12/05/2016 answer text <p>HM Revenue and Customs (HMRC) is split into four sub-departments, or business areas, for delivery purposes, which are supported by corporate areas.</p><p> </p><p>Please see below the expenditure and full time equivalent (FTE) staff for each of those areas for the period 2009/10 onwards.</p><p> </p><p>Net expenditure (£m)</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>09/10</p></td><td><p>10/11</p></td><td><p>11/12</p></td><td><p>12/13</p></td><td><p>13/14</p></td><td><p>14/15</p></td></tr><tr><td><p>Enforcement and Compliance</p></td><td><p>1,033</p></td><td><p>1,004</p></td><td><p>991</p></td><td><p>1,028</p></td><td><p>1,037</p></td><td><p>987</p></td></tr><tr><td><p>Business Tax</p></td><td><p>222</p></td><td><p>248</p></td><td><p>181</p></td><td><p>185</p></td><td><p>156</p></td><td><p>201</p></td></tr><tr><td><p>Personal Tax</p></td><td><p>763</p></td><td><p>682</p></td><td><p>726</p></td><td><p>728</p></td><td><p>670</p></td><td><p>531</p></td></tr><tr><td><p>Benefits &amp; Credits</p></td><td><p>169</p></td><td><p>164</p></td><td><p>154</p></td><td><p>157</p></td><td><p>153</p></td><td><p>154</p></td></tr><tr><td><p>Corporate</p></td><td><p>1,760</p></td><td><p>1,477</p></td><td><p>1,647</p></td><td><p>1,566</p></td><td><p>1,629</p></td><td><p>1,595</p></td></tr><tr><td><p>HMRC</p></td><td><p>3,947</p></td><td><p>3,575</p></td><td><p>3,699</p></td><td><p>3,664</p></td><td><p>3,645</p></td><td><p>3,468</p></td></tr></tbody></table><p> </p><p>HMRC has not yet published accounts for 2015/16.</p><p> </p><p>FTE staff</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>09/10</p></td><td><p>10/11</p></td><td><p>11/12</p></td><td><p>12/13</p></td><td><p>13/14</p></td><td><p>14/15</p></td><td><p>15/16</p></td></tr><tr><td><p>Enforcement and Compliance</p></td><td><p>26,864</p></td><td><p>25,475</p></td><td><p>25,334</p></td><td><p>26,601</p></td><td><p>26,923</p></td><td><p>26,223</p></td><td><p>26,798</p></td></tr><tr><td><p>Business Tax</p></td><td><p>3,776</p></td><td><p>3,877</p></td><td><p>3,695</p></td><td><p>3,410</p></td><td><p>3,160</p></td><td><p>4,415</p></td><td><p>4,582</p></td></tr><tr><td><p>Personal Tax</p></td><td><p>27,307</p></td><td><p>25,975</p></td><td><p>26,858</p></td><td><p>24,444</p></td><td><p>20,558</p></td><td><p>14,949</p></td><td><p>15,661</p></td></tr><tr><td><p>Benefits &amp; Credits</p></td><td><p>6,307</p></td><td><p>5,834</p></td><td><p>5,301</p></td><td><p>5,157</p></td><td><p>4,983</p></td><td><p>5,193</p></td><td><p>5,459</p></td></tr><tr><td><p>Corporates</p></td><td><p>6,445</p></td><td><p>5,720</p></td><td><p>5,279</p></td><td><p>4,865</p></td><td><p>6,376</p></td><td><p>6,358</p></td><td><p>7,356</p></td></tr><tr><td><p>HMRC*</p></td><td><p>70,699</p></td><td><p>66,881</p></td><td><p>66,467</p></td><td><p>64,477</p></td><td><p>61,370</p></td><td><p>57,138</p></td><td><p>59,856</p></td></tr></tbody></table><p>*this total for HMRC includes Civil Service Resourcing.</p><p> </p><p> </p><p>The question mentions specific teams within HMRC and those teams are within the Business Areas above, as follows:</p><p>Large Business – Business Tax</p><p>Compliance Unit – Enforcement and Compliance</p><p>Transfer Pricing Unit – Business Tax</p><p>Business International – Business Tax</p><p>Anti-money laundering – Enforcement and Compliance</p><p> </p><p>HMRC does not publish accounts information at a level of detail that includes expenditure or allocations by specific teams.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 12/05/2016 07:24:32 answering member 1529 label Biography information for Mr David Gauke
tabling member	4518 label Biography information for Tulip Siddiq

517932

registered interest
date	06/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Advance Pricing Agreements
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many advance pricing arrangements (APAs) were agreed between companies and his Department in each year since 2009-10; how many such arrangements resulted in a (a) positive and (b) negative yield to the Exchequer; what the net amount raised by these APAs was in each such year; and how many APAs were annulled by HM Revenue and Customs in each such year.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36718
answer	answer is ministerial correction date of answer 12/05/2016 answer text <p>HM Revenue and Customs (HMRC) publishes annual statistics reporting its performance across its transfer pricing work, including enquiries, advance pricing agreements, advance thin capitalisation agreements and mutual agreement procedure cases. The most recent published statistics are for 2013- 14. HMRC intends to publish the statistics for 2014-15 shortly. These statistics answer many of the individual questions asked. However, HMRC does not hold information centrally in a form which allows it to answer all the questions asked in the required timeframe.</p><p> </p><p>The aim of the Advance Pricing Arrangements (APA) Programme is to provide businesses with certainty on the pricing of complex intra-group transactions. An APA sets out the method for determining, in accordance with the law, the transfer price for intra-group transactions. APAs are part of the internationally recognised best practices recommended by the OECD. HMRC has published guidance about what APAs are, the circumstances where it would be appropriate for businesses to apply for an APA and what information is required before any agreement can be made.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 36720 question first answered 12/05/2016 10:33:20 answering member 1529 label Biography information for Mr David Gauke
tabling member	4518 label Biography information for Tulip Siddiq

517933

registered interest
date	06/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Transfer Pricing
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many transfer pricing cases have been opened with HM Revenue and Customs' transfer pricing unit in each year since 2008-09; how many such cases have been closed in each such year; and how much was raised in each such year.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36720
answer	answer is ministerial correction date of answer 12/05/2016 answer text <p>HM Revenue and Customs (HMRC) publishes annual statistics reporting its performance across its transfer pricing work, including enquiries, advance pricing agreements, advance thin capitalisation agreements and mutual agreement procedure cases. The most recent published statistics are for 2013- 14. HMRC intends to publish the statistics for 2014-15 shortly. These statistics answer many of the individual questions asked. However, HMRC does not hold information centrally in a form which allows it to answer all the questions asked in the required timeframe.</p><p> </p><p>The aim of the Advance Pricing Arrangements (APA) Programme is to provide businesses with certainty on the pricing of complex intra-group transactions. An APA sets out the method for determining, in accordance with the law, the transfer price for intra-group transactions. APAs are part of the internationally recognised best practices recommended by the OECD. HMRC has published guidance about what APAs are, the circumstances where it would be appropriate for businesses to apply for an APA and what information is required before any agreement can be made.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 36718 question first answered 12/05/2016 10:33:20 answering member 1529 label Biography information for Mr David Gauke
tabling member	4518 label Biography information for Tulip Siddiq