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1138434
star this property registered interest false more like this
star this property date less than 2019-07-11more like thismore than 2019-07-11
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 people have been challenged by HMRC for promoting or facilitating tax avoidance schemes since 2017. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 276210 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 2019-07-16more like thismore than 2019-07-16
star this property answer text <p>HMRC are investigating over 100 promoters and others involved in avoidance. Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes. The majority of those convictions relate to promoters. Recently, six individuals were arrested on suspicion of promoting fraudulent arrangements to get around the loan charge.</p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2019-07-16T14:43:53.813Zmore like thismore than 2019-07-16T14:43:53.813Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1124239
star this property registered interest false more like this
star this property date less than 2019-05-01more like thismore than 2019-05-01
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 penalties related to off-shore activities HMRC collected in the last 12 months. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 249976 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 2019-05-08more like thismore than 2019-05-08
star this property 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> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-05-08T15:23:57.797Zmore like thismore than 2019-05-08T15:23:57.797Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1123255
star this property registered interest false more like this
star this property date less than 2019-04-25more like thismore than 2019-04-25
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 promoters of tax avoidance schemes have complied with their obligations under the disclosure of tax avoidance scheme in each year since 2010. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 247724 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 2019-04-30more like thismore than 2019-04-30
star this property 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> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-04-30T14:07:32.367Zmore like thismore than 2019-04-30T14:07:32.367Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1109808
star this property registered interest false more like this
star this property date less than 2019-04-04more like thismore than 2019-04-04
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 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. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 241053 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 2019-04-09more like thismore than 2019-04-09
star this property 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>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
241054 more like this
241055 more like this
star this property question first answered
less than 2019-04-09T16:16:33.103Zmore like thismore than 2019-04-09T16:16:33.103Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1109810
star this property registered interest false more like this
star this property date less than 2019-04-04more like thismore than 2019-04-04
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 2019 to Question 233579, how many promoters of tax avoidance schemes have compiled with their obligations under the DOTAS legislation. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 241054 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 2019-04-09more like thismore than 2019-04-09
star this property 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>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
241053 more like this
241055 more like this
star this property question first answered
less than 2019-04-09T16:16:33.15Zmore like thismore than 2019-04-09T16:16:33.15Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1109812
star this property registered interest false more like this
star this property date less than 2019-04-04more like thismore than 2019-04-04
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 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. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 241055 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 2019-04-09more like thismore than 2019-04-09
star this property 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>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
241053 more like this
241054 more like this
star this property question first answered
less than 2019-04-09T16:16:33.197Zmore like thismore than 2019-04-09T16:16:33.197Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1105496
star this property registered interest false more like this
star this property date less than 2019-03-27more like thismore than 2019-03-27
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 on 19 March 2019 given to Question 232589 on tax avoidance, how many promoters of tax avoidance schemes HMRC has challenged. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 237713 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 2019-04-01more like thismore than 2019-04-01
star this property answer text <p>In recent years, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. In the last 18 months HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the Disclosure of Tax Avoidance Schemes (DOTAS) regime with 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> </p><p>HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes with many leaving the market altogether and with the activity of others being significantly reduced. The approaches can include the use of POTAS and other legislative means but are not limited to these powers.</p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-04-01T15:48:53.257Zmore like thismore than 2019-04-01T15:48:53.257Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1105498
star this property registered interest false more like this
star this property date less than 2019-03-27more like thismore than 2019-03-27
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 penalties were imposed under the General Anti-Abuse Rule regarding (a) income tax and (b) corporation tax in (i) 2016, (ii) 2017 and (iii) 2018. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 237714 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 2019-04-01more like thismore than 2019-04-01
star this property answer text <p>The General Anti-Abuse Rule (GAAR) penalty applies to tax arrangements entered into on or after 15 September 2016. Before a GAAR penalty can be charged, HMRC must first enquire into tax returns once they are received and gather all relevant facts.</p><p> </p><p> </p><p>Whilst no penalties have been charged to date, HMRC is actively using the GAAR to tackle tax avoidance. To date, all cases referred to the GAAR Advisory Panel have resulted in a Panel opinion in HMRC’s favour. GAAR Panel opinions are published online at: <a href="http://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar" target="_blank">www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar</a></p><p> </p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 237715 more like this
star this property question first answered
less than 2019-04-01T15:42:33.42Zmore like thismore than 2019-04-01T15:42:33.42Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1090936
star this property registered interest false more like this
star this property date less than 2019-03-18more like thismore than 2019-03-18
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 7 January 2019 to Question 203919 on Tax Avoidance, how many promoters of tax avoidance schemes paid HMRC a penalty in 2018. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 233579 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 2019-03-21more like thismore than 2019-03-21
star this property answer text <p>A key component of HMRC’s strategy in tackling the promoters of tax avoidance schemes is to change their behaviour so that they stop this activity altogether. HMRC has a range of powers available to it under the Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers legislation. Charging penalties is not the only sanction available under these regimes. As a result of HMRC’s concerted action, a number of major promoters have now co-operated with HMRC and have either stopped selling schemes or ceased in business altogether. Those who have failed to comply with their obligations under the DOTAS legislation may face penalties. Fewer than 5 penalties have been charged in 2018.</p><p> </p><p>HMRC has challenged a number of promoters under the POTAS regime, since it was introduced in 2014, which were complied with as promoters ceased promoting schemes, but none have yet reached the stage of incurring liability to a penalty. The Enablers legislation was introduced in 2017. It imposes a new penalty of 100% of the gross fees, excluding VAT, for any person who enables the use of tax avoidance arrangements that are defeated by HMRC. It is too early for penalties to have been issued.</p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-03-21T14:54:49.22Zmore like thismore than 2019-03-21T14:54:49.22Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter
1088762
star this property registered interest false more like this
star this property date less than 2019-03-14more like thismore than 2019-03-14
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance remove filter
unstar 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 on 4 March 2019 to Question 226685 on tax avoidance, how many users of tax avoidance schemes did HMRC have under review in (a) 2013, (b) 2014, (c) 2015, (d) 2016, (e) 2017 and (f) 2018. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 232587 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 2019-03-19more like thismore than 2019-03-19
star this property answer text <p>HMRC currently have around 80,000 users of tax avoidance schemes under review.</p><p> </p>The number under review in 2017 was 105,000 users. An accurate number for earlier years is not available. more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-03-19T17:10:19.187Zmore like thismore than 2019-03-19T17:10:19.187Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd remove filter