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1698108
star this property registered interest false more like this
star this property date less than 2024-03-22more like thismore than 2024-03-22
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, pursuant to the Answer of 21 March 2024 to Question 19192 on Tax Avoidance, whether it is his Department's policy to cease recovery of any liabilities incurred before December 2010 in cases where a taxpayer has not received an update for a period of 12 months or more from the initial date of an open enquiry or assessment. more like this
star this property tabling member constituency St Albans more like this
star this property tabling member printed
Daisy Cooper more like this
star this property uin 20111 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-03-28more like thismore than 2024-03-28
unstar this property answer text <p>In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.</p><p> </p><p>Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal, HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis and it is its policy to collect tax where it has the ability to do so.</p><p> </p><p>As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months.</p><p> </p><p>When HMRC opens an enquiry, the information sheet provided includes information about a taxpayer’s right to apply to the First Tier Tribunal for the enquiry to be closed. One of the grounds for making such an application is where there has been an excessive delay during which a taxpayer has not received any communication from HMRC.</p>
star this property answering member constituency Mid Worcestershire more like this
star this property answering member printed Nigel Huddleston more like this
star this property question first answered
less than 2024-03-28T13:40:28.597Zmore like thismore than 2024-03-28T13:40:28.597Z
star this property answering member
4407
star this property label Biography information for Nigel Huddleston more like this
star this property tabling member
4769
unstar this property label Biography information for Daisy Cooper more like this
1696817
star this property registered interest false more like this
star this property date less than 2024-03-18more like thismore than 2024-03-18
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, pursuant to the Answer of 12 March 2024 to Question 17136 on Tax Avoidance, whether it is HMRC’s policy to seek to recover tax due for liabilities incurred before December 2010, where a taxpayer has not received correspondence relating to an open compliance check for longer than 12 months. more like this
star this property tabling member constituency St Albans more like this
star this property tabling member printed
Daisy Cooper more like this
star this property uin 19192 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-03-21more like thismore than 2024-03-21
unstar this property answer text <p>In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.</p><p>However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis.</p><p>HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of disguised remuneration (DR) loans, in accordance with their published DR settlement terms and HMRC’s Litigation and Settlement Strategy</p><p><br>As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months.</p> more like this
star this property answering member constituency Mid Worcestershire more like this
star this property answering member printed Nigel Huddleston more like this
star this property question first answered
less than 2024-03-21T16:39:29.767Zmore like thismore than 2024-03-21T16:39:29.767Z
star this property answering member
4407
star this property label Biography information for Nigel Huddleston more like this
star this property tabling member
4769
unstar this property label Biography information for Daisy Cooper more like this
1696822
star this property registered interest false more like this
star this property date less than 2024-03-18more like thismore than 2024-03-18
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, what recent estimate he has made of the amount and proportion of tax identified by HMRC as being avoided through disguised remuneration schemes that will be paid by people who (a) recommended, (b) promoted and (c) operated such schemes in each of the next five years. more like this
star this property tabling member constituency Portsmouth South more like this
star this property tabling member printed
Stephen Morgan more like this
star this property uin 19163 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-03-21more like thismore than 2024-03-21
unstar this property answer text <p>I refer the hon. Member for Portsmouth South to the answer given on 20 March to Question <a href="https://questions-statements.parliament.uk/written-questions/detail/2024-03-12/18112" target="_blank">UIN 18112</a></p> more like this
star this property answering member constituency Mid Worcestershire more like this
star this property answering member printed Nigel Huddleston more like this
star this property question first answered
less than 2024-03-21T16:41:24.86Zmore like thismore than 2024-03-21T16:41:24.86Z
star this property answering member
4407
star this property label Biography information for Nigel Huddleston more like this
star this property tabling member
4653
unstar this property label Biography information for Stephen Morgan more like this
1695372
star this property registered interest false more like this
star this property date less than 2024-03-12more like thismore than 2024-03-12
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, how much of the tax HMRC identified through disguised remuneration schemes was paid by those who (a) recommended, (b) promoted and (c) operated these schemes in each of the last five years. more like this
star this property tabling member constituency Hendon more like this
star this property tabling member printed
Dr Matthew Offord more like this
star this property uin 18112 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-03-19more like thismore than 2024-03-19
unstar this property answer text <p>HM Revenue and Customs (HMRC) has taken action to tackle the promoters of avoidance schemes, implementing a wide range of actions to disrupt their activities and supply chains, including publishing the details of promoters.</p><p>However, liability for the tax is always that of the individual and there is no legal mechanism to transfer disguised remuneration liabilities from the scheme users to the promoters.</p><p>As of 29 February 2024, HMRC has published the details of 70 tax avoidance schemes, 65 promoters and 29 connected persons, such as company directors and those individuals in control of the promoting entity.</p><p>HMRC has also issued over 20 stop notices to promoters and published details of 16 of these arrangements. Publishing this information supports taxpayers in identifying tax avoidance schemes so they can steer clear of or exit them.</p><p>The list of details of tax avoidance schemes, promoters, connected persons and stop notices currently published online can be found at:</p><p>https://www.gov.uk/government/publications/named-tax-avoidance-schemes-promoters-enablers-and-suppliers</p>
star this property answering member constituency Hitchin and Harpenden more like this
star this property answering member printed Bim Afolami more like this
star this property question first answered
less than 2024-03-19T16:42:57.717Zmore like thismore than 2024-03-19T16:42:57.717Z
star this property answering member
4639
star this property label Biography information for Bim Afolami more like this
star this property tabling member
4006
unstar this property label Biography information for Dr Matthew Offord more like this
1693906
star this property registered interest false more like this
star this property date less than 2024-03-05more like thismore than 2024-03-05
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, how many section 684 notices were issued by HMRC in each of the last five years. more like this
star this property tabling member constituency East Antrim more like this
star this property tabling member printed
Sammy Wilson more like this
star this property uin 17135 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-03-12more like thismore than 2024-03-12
unstar this property answer text <p>In the context of Disguised Remuneration (DR), HM Revenue and Customs (HMRC) has in some circumstances used the power provided under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Discretion) to collect the tax owed; and since 2022, HMRC has issued around 2,700 decisions using the Discretion.</p><p>In his independent review, Lord Morse recommended that the Loan Charge should no longer apply to loans made before 9 December 2010. However, Lord Morse said “HMRC should continue being able to settle and investigate cases prior to this point under their normal powers where they have appropriate grounds, and a legal basis, to do so”.</p><p>In line with this recommendation, HMRC is still seeking to recover the tax due where it had taken the necessary steps in the past to ensure there is an open tax enquiry or assessment which gives it the legal basis to do so.</p><p>In May 2022, the Court of Appeal said that HMRC could consider using the Discretion to collect tax directly from the individual who received income through a DR scheme.</p>
star this property answering member constituency Mid Worcestershire more like this
star this property answering member printed Nigel Huddleston more like this
star this property grouped question UIN 17136 more like this
star this property question first answered
less than 2024-03-12T12:57:52.033Zmore like thismore than 2024-03-12T12:57:52.033Z
star this property answering member
4407
star this property label Biography information for Nigel Huddleston more like this
star this property tabling member
1593
unstar this property label Biography information for Sammy Wilson more like this
1693907
star this property registered interest false more like this
star this property date less than 2024-03-05more like thismore than 2024-03-05
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, how many notices under section 684 of the Income Tax Act 2007 have been issued to individuals with Loan Charge liabilities incurred before December 2010. more like this
star this property tabling member constituency East Antrim more like this
star this property tabling member printed
Sammy Wilson more like this
star this property uin 17136 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-03-12more like thismore than 2024-03-12
unstar this property answer text <p>In the context of Disguised Remuneration (DR), HM Revenue and Customs (HMRC) has in some circumstances used the power provided under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Discretion) to collect the tax owed; and since 2022, HMRC has issued around 2,700 decisions using the Discretion.</p><p>In his independent review, Lord Morse recommended that the Loan Charge should no longer apply to loans made before 9 December 2010. However, Lord Morse said “HMRC should continue being able to settle and investigate cases prior to this point under their normal powers where they have appropriate grounds, and a legal basis, to do so”.</p><p>In line with this recommendation, HMRC is still seeking to recover the tax due where it had taken the necessary steps in the past to ensure there is an open tax enquiry or assessment which gives it the legal basis to do so.</p><p>In May 2022, the Court of Appeal said that HMRC could consider using the Discretion to collect tax directly from the individual who received income through a DR scheme.</p>
star this property answering member constituency Mid Worcestershire more like this
star this property answering member printed Nigel Huddleston more like this
star this property grouped question UIN 17135 more like this
star this property question first answered
less than 2024-03-12T12:57:51.987Zmore like thismore than 2024-03-12T12:57:51.987Z
star this property answering member
4407
star this property label Biography information for Nigel Huddleston more like this
star this property tabling member
1593
unstar this property label Biography information for Sammy Wilson more like this
1692227
star this property registered interest false more like this
star this property date less than 2024-02-27more like thismore than 2024-02-27
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, what estimate he has made of the number of people who have been affected by the loan charge. more like this
star this property tabling member constituency Lewisham East more like this
star this property tabling member printed
Janet Daby more like this
star this property uin 16022 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-03-04more like thismore than 2024-03-04
unstar this property answer text <p>In September 2023, HM Revenue and Customs published an updated issue briefing on disguised remuneration and the loan charge. The issue briefing contains information at UK level and is available on GOV.UK here:</p><p><a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-settling-disguised-remuneration-scheme-use-andor-paying-the-loan-charge#customers-subject-to-the-loan-charge" target="_blank">https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-settling-disguised-remuneration-scheme-use-andor-paying-the-loan-charge#customers-subject-to-the-loan-charge</a></p> more like this
star this property answering member constituency Mid Worcestershire more like this
star this property answering member printed Nigel Huddleston more like this
star this property question first answered
less than 2024-03-04T15:19:05.357Zmore like thismore than 2024-03-04T15:19:05.357Z
star this property answering member
4407
star this property label Biography information for Nigel Huddleston more like this
star this property tabling member
4698
unstar this property label Biography information for Janet Daby more like this
1691630
star this property registered interest false more like this
star this property date less than 2024-02-26more like thismore than 2024-02-26
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, whether his Department has made an assessment of the potential merits of publishing the written responses to its consultation entitled Tackling disguised remuneration, which closed on 5 October 2016. more like this
star this property tabling member constituency Inverness, Nairn, Badenoch and Strathspey more like this
star this property tabling member printed
Drew Hendry more like this
star this property uin 15681 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-03-01more like thismore than 2024-03-01
unstar this property answer text <p>The Government published a technical note and summary of responses to the Tackling Disguised Remuneration consultation on 5 December 2016: <a href="https://assets.publishing.service.gov.uk/media/5d2891ffed915d2ff003b6d0/Tackling_disguised_remuneration_-_Technical_note_and_summary_of_responses_amended.pdf" target="_blank">Tackling disguised remuneration. Technical note and summary of responses</a></p><p> </p><p>The Government does not routinely publish individual consultation responses.</p> more like this
star this property answering member constituency Mid Worcestershire more like this
star this property answering member printed Nigel Huddleston more like this
star this property question first answered
less than 2024-03-01T09:26:10.963Zmore like thismore than 2024-03-01T09:26:10.963Z
star this property answering member
4407
star this property label Biography information for Nigel Huddleston more like this
star this property tabling member
4467
unstar this property label Biography information for Drew Hendry more like this
1686477
star this property registered interest false more like this
star this property date less than 2024-01-31more like thismore than 2024-01-31
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, if he will make it his policy to recover tax avoided through disguised remuneration tax avoidance schemes from people who (a) recommended, (b) promoted and (c) operated those schemes. more like this
star this property tabling member constituency North East Hampshire more like this
star this property tabling member printed
Mr Ranil Jayawardena more like this
star this property uin 12465 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-02-08more like thismore than 2024-02-08
unstar this property answer text <p>HMRC has taken action to tackle the promoters of avoidance schemes, implementing a wide range of actions to disrupt their activities and supply chains, including publishing the details of promoters.</p><p> </p><p>However, liability for the tax is always that of the individual and there is no legal mechanism to transfer disguised remuneration liabilities from the scheme users to the promoters.</p><p> </p><p>As of 31 December, HMRC has published the details of 59 promoters, 23 directors and details of 64 tax avoidance schemes.</p><p>HMRC has also issued over 20 stop notices to promoters and published details of 16 of these arrangements. Publishing this information supports taxpayers in identifying tax avoidance schemes so they can steer clear of or exit them.</p><p> </p><p>The current Finance Bill is introducing tougher consequences for promoters of tax avoidance. This includes a new criminal offence to strengthen the deterrent to promoting tax avoidance, making it clear promoters must stop promoting these schemes, and a power enabling HMRC to act more quickly to disqualify directors of companies involved in tax avoidance.</p>
star this property answering member constituency Mid Worcestershire more like this
star this property answering member printed Nigel Huddleston more like this
star this property question first answered
less than 2024-02-08T12:59:47.393Zmore like thismore than 2024-02-08T12:59:47.393Z
star this property answering member
4407
star this property label Biography information for Nigel Huddleston more like this
star this property tabling member
4498
unstar this property label Biography information for Mr Ranil Jayawardena more like this
1686478
star this property registered interest false more like this
star this property date less than 2024-01-31more like thismore than 2024-01-31
star this property answering body
Treasury remove filter
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
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 the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes subject to the loan charge have been prosecuted. more like this
star this property tabling member constituency North East Hampshire more like this
star this property tabling member printed
Mr Ranil Jayawardena more like this
star this property uin 12466 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2024-02-08more like thismore than 2024-02-08
unstar this property answer text <p>Promotion or operation of mass marketed tax avoidance schemes is not in, or of itself, a criminal offence. However, there are a range of offences which might be committed by those who promote tax avoidance schemes or advise on their use.</p><p>On that basis, to date, while there have been no prosecutions of individuals for the promotion and/or operation of schemes subject to the Loan Charge, one individual involved in selling Disguised Remuneration schemes subject to the Loan Charge has been convicted for a related offence. Also, a number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.</p><p>In addition to schemes subject to the Loan Charge, since 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance. These have resulted in over 100 years of custodial sentences and 9 years of suspended sentences being ordered, the majority of which relate to promoters.</p><p>Prosecutions are only one type of intervention available to HMRC where they identify concerns.</p>
star this property answering member constituency Mid Worcestershire more like this
star this property answering member printed Nigel Huddleston more like this
star this property question first answered
less than 2024-02-08T17:12:38.637Zmore like thismore than 2024-02-08T17:12:38.637Z
star this property answering member
4407
star this property label Biography information for Nigel Huddleston more like this
star this property tabling member
4498
unstar this property label Biography information for Mr Ranil Jayawardena more like this