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449286

	registered interest
	date	01/02/2016
	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 tax disputes with large businesses HM Revenue and Customs is engaged in; and what the value is of the tax that is being contested in those disputes.
	tabling member constituency	Barking
	tabling member printed	Margaret Hodge
	uin	25102
	answer	answer is ministerial correction date of answer 17/02/2016 answer text Until 31 March 2014, HM Revenue and Customs’ (HMRC) Large Business Service dealt with the tax affairs of around 800 of the largest businesses in the UK. From 1 April 2014, HMRC’s new Large Business directorate deals with the tax affairs of around 2,000 large businesses.<p> </p>At 31 December 2015, HMRC had enquiries open with 1,117 of the large businesses dealt with by the Large Business Directorate, covering 3,981 risks with £20.3 billion tax under consideration.<p> </p>At 31 December 2015, HMRC had enquiries open with 567 of the largest 800 businesses covering 2,826 risks with £16.8 billion tax under consideration.<p> </p><p>Tax under consideration is not actual tax either owed or unpaid. Rather, it is a tool which HMRC uses to guide its enquiries to focus on the most significant risks that exist at any particular time. The total is just a snapshot of work in progress and will naturally fluctuate as risks are addressed and new ones taken up.</p><p> </p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/02/2016 10:03:13 answering member 1529 label Biography information for Mr David Gauke
	tabling member	140 label Biography information for Dame Margaret Hodge

451496

	registered interest
	date	09/02/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Child Benefit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what recent estimate he has made of the amount paid in child benefit to parents of children residing outside the UK who have died since a claim was set up in the last 10 years.
	tabling member constituency	Birkenhead
	tabling member printed	Frank Field
	uin	26565
	answer	answer is ministerial correction date of answer 17/02/2016 answer text <p>The information requested is not available.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/02/2016 15:15:12 answering member 1529 label Biography information for Mr David Gauke
	tabling member	478 label Biography information for Lord Field of Birkenhead

451700

	registered interest
	date	09/02/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his policy is on the proposal from the European Parliament's Economic and Monetary Affairs Committee for a mandatory Common Consolidated Corporate Tax Base (CCCTB) in the EU, in order to have one set of rules for calculating the taxable profits of companies operating in more than one member state; and if he will press for the introduction of such a CCCTB with other EU member states in the Council.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	26530
	answer	answer is ministerial correction date of answer 17/02/2016 answer text <p>The European Parliament’s Economic and Monetary Affairs Committee (ECON) has a keen interest in tax, and hence put forward certain proposals. However, the Commission has the sole power of initiative in relation to legislative measures. Tax files are to be agreed by unanimity at the Economic and Financial Affairs Council (ECOFIN). The European Parliament’s role in this process in not formal, and purely consultative.</p><p> </p><p>The term tax haven is often used as shorthand for low or zero tax jurisdictions. However, low tax rates are not by themselves harmful and the UK supports fair tax competition. The UK is working with other Member States in the EU Code of Conduct Group to identify harmful tax regimes and will continue to take strong action against aggressive avoidance and evasion.</p><p> </p><p>The UK and other Member States have not yet seen any proposals from the European Commission or the European Parliament on public country-by-country reporting (CbCR). The Commission is due to publish an Impact Assessment on public CbCR shortly, and we are interested in the results of their analysis. The UK will carefully consider any proposals put forward by the Commission.</p><p> </p><p>The UK played a leading role in encouraging other countries and jurisdictions to sign up to international tax transparency agreements during its G8 presidency in 2013. Thanks in large part to the UK's continuing leadership on this agenda, over 90 countries have now committed to exchange information on offshore accounts, beginning in 2017 or 2018. The UK also initiated the international work on CbCR and was the first country to formally commit to implementing the OECD model for CbCR, with legislation in the Finance Act 2015. We support the proposal to amend the Directive on Administrative Co-operation to require all EU Member States to adopt and exchange the OECD CbCR template.</p><p> </p><p>The European Commission intends to publish a revised proposal for a mandatory Common Consolidated Corporate Tax Base (CCCTB) later this year. The Government will wait to see the detail of the Commission’s proposal, including a robust impact assessment, before finalising its position. However, we have stated that the UK will not sign up to anything that undermines our tax sovereignty.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 26529 26531 question first answered 17/02/2016 10:09:03 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3930 label Biography information for Caroline Lucas

451701

	registered interest
	date	09/02/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Multinational Companies: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his Department's policy is on the proposal from the European Parliament's Economic and Monetary Affairs Committee to introduce comprehensive public country-by-country reporting for all multinational companies, in all sectors, by the first quarter of 2016; and if he will press for the introduction of such country-by-country reporting with other member states in the Council.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	26531
	answer	answer is ministerial correction date of answer 17/02/2016 answer text <p>The European Parliament’s Economic and Monetary Affairs Committee (ECON) has a keen interest in tax, and hence put forward certain proposals. However, the Commission has the sole power of initiative in relation to legislative measures. Tax files are to be agreed by unanimity at the Economic and Financial Affairs Council (ECOFIN). The European Parliament’s role in this process in not formal, and purely consultative.</p><p> </p><p>The term tax haven is often used as shorthand for low or zero tax jurisdictions. However, low tax rates are not by themselves harmful and the UK supports fair tax competition. The UK is working with other Member States in the EU Code of Conduct Group to identify harmful tax regimes and will continue to take strong action against aggressive avoidance and evasion.</p><p> </p><p>The UK and other Member States have not yet seen any proposals from the European Commission or the European Parliament on public country-by-country reporting (CbCR). The Commission is due to publish an Impact Assessment on public CbCR shortly, and we are interested in the results of their analysis. The UK will carefully consider any proposals put forward by the Commission.</p><p> </p><p>The UK played a leading role in encouraging other countries and jurisdictions to sign up to international tax transparency agreements during its G8 presidency in 2013. Thanks in large part to the UK's continuing leadership on this agenda, over 90 countries have now committed to exchange information on offshore accounts, beginning in 2017 or 2018. The UK also initiated the international work on CbCR and was the first country to formally commit to implementing the OECD model for CbCR, with legislation in the Finance Act 2015. We support the proposal to amend the Directive on Administrative Co-operation to require all EU Member States to adopt and exchange the OECD CbCR template.</p><p> </p><p>The European Commission intends to publish a revised proposal for a mandatory Common Consolidated Corporate Tax Base (CCCTB) later this year. The Government will wait to see the detail of the Commission’s proposal, including a robust impact assessment, before finalising its position. However, we have stated that the UK will not sign up to anything that undermines our tax sovereignty.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 26529 26530 question first answered 17/02/2016 10:09:03 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3930 label Biography information for Caroline Lucas

451702

	registered interest
	date	09/02/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Tax Havens
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his policy is on the proposal from the European Parliament's Economic and Monetary Affairs Committee for an extended definition of a tax haven, with sanctions for countries defined as tax havens and companies using them to avoid taxes; and if he will press for the introduction of such a definition with other EU member states in the Council.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	26529
	answer	answer is ministerial correction date of answer 17/02/2016 answer text <p>The European Parliament’s Economic and Monetary Affairs Committee (ECON) has a keen interest in tax, and hence put forward certain proposals. However, the Commission has the sole power of initiative in relation to legislative measures. Tax files are to be agreed by unanimity at the Economic and Financial Affairs Council (ECOFIN). The European Parliament’s role in this process in not formal, and purely consultative.</p><p> </p><p>The term tax haven is often used as shorthand for low or zero tax jurisdictions. However, low tax rates are not by themselves harmful and the UK supports fair tax competition. The UK is working with other Member States in the EU Code of Conduct Group to identify harmful tax regimes and will continue to take strong action against aggressive avoidance and evasion.</p><p> </p><p>The UK and other Member States have not yet seen any proposals from the European Commission or the European Parliament on public country-by-country reporting (CbCR). The Commission is due to publish an Impact Assessment on public CbCR shortly, and we are interested in the results of their analysis. The UK will carefully consider any proposals put forward by the Commission.</p><p> </p><p>The UK played a leading role in encouraging other countries and jurisdictions to sign up to international tax transparency agreements during its G8 presidency in 2013. Thanks in large part to the UK's continuing leadership on this agenda, over 90 countries have now committed to exchange information on offshore accounts, beginning in 2017 or 2018. The UK also initiated the international work on CbCR and was the first country to formally commit to implementing the OECD model for CbCR, with legislation in the Finance Act 2015. We support the proposal to amend the Directive on Administrative Co-operation to require all EU Member States to adopt and exchange the OECD CbCR template.</p><p> </p><p>The European Commission intends to publish a revised proposal for a mandatory Common Consolidated Corporate Tax Base (CCCTB) later this year. The Government will wait to see the detail of the Commission’s proposal, including a robust impact assessment, before finalising its position. However, we have stated that the UK will not sign up to anything that undermines our tax sovereignty.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 26530 26531 question first answered 17/02/2016 10:09:03 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3930 label Biography information for Caroline Lucas

450511

	registered interest
	date	03/02/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Employment: Northern Ireland
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether a record is kept of persons employed in Northern Ireland whose primary addresses are in the Republic of Ireland, and what steps they have taken to ensure that such data are collected and updated regularly.
	tabling member printed	Lord Browne of Belmont
	uin	HL5873
	answer	answer is ministerial correction date of answer 17/02/2016 answer text <p>Salaries, wages and other similar remuneration from an employment is normally taxed in the country where it is earned, so the primary address of an employee is not relevant. As such the information is not held in the format requested.</p> answering member printed Lord O'Neill of Gatley question first answered 17/02/2016 14:07:30 answering member 4536 label Biography information for Lord O'Neill of Gatley
	tabling member	3801 label Biography information for Lord Browne of Belmont

450656

	registered interest
	date	04/02/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Workplace Pensions
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether they will place in the Library of the House a list of occupational pension schemes registered in the UK as at 1 January 2011 and at 1 January 2016, indicating whether any of those schemes registered as at 1 January 2011 have been absorbed by or taken over by any of the schemes registered as at 1 January 2016.
	tabling member printed	Lord Triesman
	uin	HL5957
	answer	answer is ministerial correction date of answer 17/02/2016 answer text <p>Lists of registered occupational pension schemes are not readily available and can only be provided at a disproportionate cost. Information on which registered pension schemes have been absorbed or taken over by other registered pension schemes is not available.</p><p><strong> </strong></p><p><strong> </strong></p> answering member printed Lord O'Neill of Gatley question first answered 17/02/2016 14:11:37 answering member 4536 label Biography information for Lord O'Neill of Gatley
	tabling member	3651 label Biography information for Lord Triesman

451703

	registered interest
	date	09/02/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Minimum Wage: Enforcement
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to the press release of the Department for Business, Innovation and Skills of 5 February 2016, entitled New National Minimum Wage offenders named and shamed, for what reasons HM Revenue and Customs did not seek to prosecute Total Security Services Limited for non-payment of minimum wage arrears.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	26430
	answer	answer is ministerial correction date of answer 17/02/2016 answer text <p>HM Revenue and Customs cannot comment on the affairs of individual employers. The Department for Business, Innovation and Skills set out how the Government operates civil and criminal enforcement of National Minimum Wage, which can be accessed by the link below:</p><p> </p><p><a href="https://www.gov.uk/government/publications/enforcing-national-minimum-wage-law" target="_blank">https://www.gov.uk/government/publications/enforcing-national-minimum-wage-law</a></p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 17/02/2016 10:00:19 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3930 label Biography information for Caroline Lucas