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1124238

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	General Anti-abuse Rule Advisory Panel
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many cases have been referred to the GAAR Advisory Panel since 2015.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	249975
	answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>Since 2015, 13 cases have been referred to the General Anti-Abuse Rule (GAAR) Advisory Panel. GAAR Advisory Panel opinions are published on GOV.UK.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:25:59 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1124239

	registered interest
	date	01/05/2019
	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, how many penalties related to off-shore activities HMRC collected in the last 12 months.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	249976
	answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>HMRC does not record data on penalties related to offshore activities in a single system, as cases can be complex and involve a combination of offshore and onshore elements. The information requested is not available.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:23:57 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1124241

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-assessment
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many late filing penalties HMRC collected in 2018 from small and medium-sized businesses.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	249978
	answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>HMRC does not record data on penalties paid by size of business so the information requested is not readily available and could be provided only at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:28:18 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1123255

	registered interest
	date	25/04/2019
	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, how many promoters of tax avoidance schemes have complied with their obligations under the disclosure of tax avoidance scheme in each year since 2010.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	247724
	answer	answer is ministerial correction date of answer 30/04/2019 answer text <p>Information about disclosures of tax avoidance schemes between 2010 and 2014 is available on GOV.UK. Data is recorded on a ‘scheme’ rather than promoter basis. Since 2014, over 60 schemes have been disclosed under DOTAS.</p><p> </p><p>HM Revenue and Customs (HMRC) DOTAS Taskforce was set up to ensure compliance with the DOTAS regime. The team review all intelligence information, taking appropriate action where avoidance risks are identified.</p><p> </p><p>HMRC has taken litigation action against 10 businesses that it considers to be avoidance scheme promoters for failure to disclose under the DOTAS regime, with around 20 others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 30/04/2019 14:07:32 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1110195

	registered interest
	date	08/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Unpaid Taxes
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much revenue was collected in unpaid tax by HMRC as a result of successful tribunal cases in the last 12 months.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	242160
	answer	answer is ministerial correction date of answer 11/04/2019 answer text <p>HMRC protected £2.5bn tax as a result of tribunal cases found in its favour in 2018-19.</p><p>In 2018-19 £389m was protected as a result of direct tax cases which were found in HMRC’s favour. In these cases, tax is not normally payable until the outcome of the appeal. In 2018-19 £2.1bn was retained as a result of successful indirect tax cases in the tribunals.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/04/2019 13:43:00 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1109764

	registered interest
	date	04/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Debt Collection
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much HMRC spent on private sector debt collection agencies in (a) 2015, (b) 2016, (c) 2017 and (d) 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	241051
	answer	answer is ministerial correction date of answer 09/04/2019 answer text <p>Information regarding payments to Integrated Debt Services Ltd, who manage the contract between HMRC and the Debt Collection Agencies contracted to act on HMRC’s behalf, is published on the GOV.UK website at the following link:</p><p> </p><p><a href="https://www.gov.uk/government/collections/spending-over-25-000" target="_blank">https://www.gov.uk/government/collections/spending-over-25-000</a></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/04/2019 16:07:49 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1109771

	registered interest
	date	04/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will publish the HMRC penalties issued in 2018 by size of business.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	241052
	answer	answer is ministerial correction date of answer 12/04/2019 answer text <p>The purpose of penalties is to encourage taxpayers to comply with their obligations, act as a sanction for those who do not and to reassure those who do comply that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.</p><p> </p><p>Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.</p><p> </p><p>HMRC can apply a large number of different penalties, but they break down into three broad areas:</p><p> </p><p>• Automatic penalties for failure to meet a time-bound obligation, such as submitting returns or making payments by a specified deadline;</p><p> </p><p>• Penalties for failure to meet a regulatory obligation, such as the requirement to keep certain records; and</p><p> </p><p>• Behaviour-based penalties for inaccurate returns and documents and failure to notify taxable status.</p><p> </p><p>A penalty is not payable if a person had a reasonable excuse for failing to meet an obligation or took reasonable care to avoid submitting an inaccurate return.</p><p> </p><p>HMRC does not record data on penalties issued by size of business.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/04/2019 12:15:00 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1109808

	registered interest
	date	04/04/2019
	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, pursuant to the Answer of 21 March to Question 233579, how many promoters of tax avoidance have co-operated with HMRC and (a) stopped selling avoidance schemes and (b) ceased in business altogether.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	241053
	answer	answer is ministerial correction date of answer 09/04/2019 answer text <p>HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes.</p><p>Over the last 18 months, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. HMRC has been successfully engaging with promoters encouraging them to change their behaviour. So far, around 20 promoters have moved out of promoting altogether.</p><p>HMRC are notified of tax avoidance schemes by promoters and others though the Disclosure of Tax Avoidance Schemes (DOTAS) regime. Around 30 schemes have been disclosed under DOTAS in the last 18 months.</p><p>HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the DOTAS regime with around 20 others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.</p><p>HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising. As a result, other avoidance promoters can’t make the same claims about other similar arrangements.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 241054 241055 question first answered 09/04/2019 16:16:33 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1109810

	registered interest
	date	04/04/2019
	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, pursuant to the Answer of 21 March 2019 to Question 233579, how many promoters of tax avoidance schemes have compiled with their obligations under the DOTAS legislation.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	241054
	answer	answer is ministerial correction date of answer 09/04/2019 answer text <p>HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes.</p><p>Over the last 18 months, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. HMRC has been successfully engaging with promoters encouraging them to change their behaviour. So far, around 20 promoters have moved out of promoting altogether.</p><p>HMRC are notified of tax avoidance schemes by promoters and others though the Disclosure of Tax Avoidance Schemes (DOTAS) regime. Around 30 schemes have been disclosed under DOTAS in the last 18 months.</p><p>HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the DOTAS regime with around 20 others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.</p><p>HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising. As a result, other avoidance promoters can’t make the same claims about other similar arrangements.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 241053 241055 question first answered 09/04/2019 16:16:33 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1109812

	registered interest
	date	04/04/2019
	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, pursuant to the Answer of 1 April 2019 to Question 237713, how many promoters and others involved in the marketing and promotion of tax avoidance schemes HMRC has investigated in the last 18 months.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	241055
	answer	answer is ministerial correction date of answer 09/04/2019 answer text <p>HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes.</p><p>Over the last 18 months, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. HMRC has been successfully engaging with promoters encouraging them to change their behaviour. So far, around 20 promoters have moved out of promoting altogether.</p><p>HMRC are notified of tax avoidance schemes by promoters and others though the Disclosure of Tax Avoidance Schemes (DOTAS) regime. Around 30 schemes have been disclosed under DOTAS in the last 18 months.</p><p>HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the DOTAS regime with around 20 others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.</p><p>HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising. As a result, other avoidance promoters can’t make the same claims about other similar arrangements.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 241053 241054 question first answered 09/04/2019 16:16:33 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd