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1156088

	registered interest
	date	24/10/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessments were undertaken on the negative effects on smaller, rural businesses of Making Tax Digital.
	tabling member constituency	Romsey and Southampton North
	tabling member printed	Caroline Nokes
	uin	4989
	answer	answer is ministerial correction date of answer 31/10/2019 answer text <p>By 24 October 2019 over 1.25 million businesses had joined the new MTD service and over 1.75 million VAT returns had been successfully submitted using MTD-compatible software.</p><p> </p><p>HM Revenue and Customs (HMRC) have worked with and taken feedback from stakeholders including Defra and the National Farmers’ Union, to help shape the design and to understand the impact of the MTD service. An assessment of the impact on smaller, rural businesses is included within the wider Impact Assessment.</p><p> </p><p>Broadband connectivity was presented as a particular challenge for some rural communities. The Government has committed more than £1 billion for the next generation of digital infrastructure, with the Chancellor recently announcing a £5 billion commitment to fund gigabit-capable (speeds of 1,000Mbps&gt;) deployment in the hardest to reach 20% of UK premises. This will close the digital divide and ensure rural areas are not left behind.</p><p> </p><p>Those that cannot go digital are already not required to join MTD.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 31/10/2019 15:59:24 answering member 3991 label Biography information for Jesse Norman
	tabling member	4048 label Biography information for Caroline Nokes

1216769

	registered interest
	date	23/06/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Disguised Remuneration Loan Charge Review
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to bring forward legislative proposals to implement the recommendations contained in Sir Amyas Morse's Loan Charge review published in December 2019.
	tabling member constituency	Romsey and Southampton North
	tabling member printed	Caroline Nokes
	uin	63317
	answer	answer is ministerial correction date of answer 29/06/2020 answer text <p>Disguised Renumeration (DR) schemes seek to avoid tax by paying users their earnings in the form of loans, usually via an offshore trust, so that neither Income Tax nor National Insurance Contributions are paid on the income channelled through the scheme.</p><p> </p><p>The Loan Charge was designed to tackle DR tax avoidance schemes. The Independent Loan Charge Review led by Sir Amyas Morse assessed the impact of the policy on affected taxpayers and concluded that it was right for the Loan Charge to remain in force, and for the Government to seek to collect the tax due. However, the Review did also raise a number of concerns.</p><p> </p><p>The Government accepted all but one of the recommendations made by the Review. The Government is currently legislating to implement these changes to the Loan Charge in the Finance Bill.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 63318 question first answered 29/06/2020 16:47:12 answering member 3991 label Biography information for Jesse Norman
	tabling member	4048 label Biography information for Caroline Nokes

1216770

	registered interest
	date	23/06/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether (a) income tax and (b) national insurance contributions have been deducted from income from loan schemes through third parties that were entered into before 9 December 2019.
	tabling member constituency	Romsey and Southampton North
	tabling member printed	Caroline Nokes
	uin	63318
	answer	answer is ministerial correction date of answer 29/06/2020 answer text <p>Disguised Renumeration (DR) schemes seek to avoid tax by paying users their earnings in the form of loans, usually via an offshore trust, so that neither Income Tax nor National Insurance Contributions are paid on the income channelled through the scheme.</p><p> </p><p>The Loan Charge was designed to tackle DR tax avoidance schemes. The Independent Loan Charge Review led by Sir Amyas Morse assessed the impact of the policy on affected taxpayers and concluded that it was right for the Loan Charge to remain in force, and for the Government to seek to collect the tax due. However, the Review did also raise a number of concerns.</p><p> </p><p>The Government accepted all but one of the recommendations made by the Review. The Government is currently legislating to implement these changes to the Loan Charge in the Finance Bill.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 63317 question first answered 29/06/2020 16:47:12 answering member 3991 label Biography information for Jesse Norman
	tabling member	4048 label Biography information for Caroline Nokes