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417543
registered interest false more like this
date less than 2015-09-08more like thismore than 2015-09-08
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name CaTreasury more like this
hansard heading Pensions: Taxation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, by what process his Department set the age limit for passing on a pension tax free. more like this
tabling member constituency Twickenham more like this
tabling member printed
Dr Tania Mathias remove filter
uin 9402 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-09-11more like thisremove minimum value filter
answer text <p>The age 75 is a feature of the existing pensions tax system. It is the age at which individuals stop receiving tax relief on pension contributions and by which most people will have brought their pension into payment.</p><p> </p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke remove filter
question first answered
less than 2015-09-11T10:43:22.307Zmore like thismore than 2015-09-11T10:43:22.307Z
answering member
1529
label Biography information for Mr David Gauke more like this
tabling member
4404
label Biography information for Dr Tania Mathias more like this
431920
registered interest false more like this
date less than 2015-11-24more like thismore than 2015-11-24
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name CaTreasury more like this
hansard heading Rangers Football Club: Employee Benefit Trusts more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, what steps HM Revenue and Customs is taking to recover money owed by people who benefited from the employee benefit trust scheme used by Glasgow Rangers Football Club. more like this
tabling member constituency Twickenham more like this
tabling member printed
Dr Tania Mathias remove filter
uin 17442 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-11-30more like thismore than 2015-11-30
answer text <p>HM Revenue and Customs has a statutory duty to maintain taxpayer confidentiality and cannot comment on the affairs of individual taxpayers.</p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke remove filter
question first answered
less than 2015-11-30T15:32:59.667Zmore like thismore than 2015-11-30T15:32:59.667Z
answering member
1529
label Biography information for Mr David Gauke more like this
tabling member
4404
label Biography information for Dr Tania Mathias more like this
435785
registered interest false more like this
date less than 2015-12-07more like thismore than 2015-12-07
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name CaTreasury more like this
hansard heading Stamp Duty Land Tax: Foreign Nationals more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, with reference to paragraph 3.70 of the Spending Review and Autumn Statement 2015, whether it is his policy that the new rate of stamp duty land tax on second homes will apply to foreign investors and people not domiciled in the UK. more like this
tabling member constituency Twickenham more like this
tabling member printed
Dr Tania Mathias remove filter
uin 18880 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-12-10more like thismore than 2015-12-10
answer text <p>Foreign investors and people not domiciled in the UK will be treated in exactly the same way as UK residents under these new rates. If purchasers own another property anywhere else in the world and are purchasing an additional property in England, Wales or Northern Ireland they will be charged under the new rates.</p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke remove filter
question first answered
less than 2015-12-10T15:49:31.517Zmore like thismore than 2015-12-10T15:49:31.517Z
answering member
1529
label Biography information for Mr David Gauke more like this
tabling member
4404
label Biography information for Dr Tania Mathias more like this
436146
registered interest false more like this
date less than 2015-12-08more like thismore than 2015-12-08
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name CaTreasury more like this
hansard heading Second Homes: Stamp Duty Land Tax more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, whether the purchase of buy-to-let property by a person whose current residence derives only from their job will be deemed as a second home for tax purposes under the new Rules on Stamp Duty coming into force in April 2016. more like this
tabling member constituency Twickenham more like this
tabling member printed
Dr Tania Mathias remove filter
uin 19272 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-12-14more like thismore than 2015-12-14
answer text <p>The new higher rates of Stamp Duty Land Tax (SDLT) will apply to the purchase of additional residential properties and will come into force on 1 April 2016. Work-related accommodation which is provided and owned by an employer does not count when considering whether an individual is purchasing an additional property or not. The Government will shortly consult on the policy design, including on the treatment of particularly difficult cases, to ensure the change to SDLT is implemented in a fair way.</p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke remove filter
question first answered
less than 2015-12-14T17:15:11.647Zmore like thismore than 2015-12-14T17:15:11.647Z
answering member
1529
label Biography information for Mr David Gauke more like this
tabling member
4404
label Biography information for Dr Tania Mathias more like this
438848
registered interest false more like this
date less than 2015-12-16more like thismore than 2015-12-16
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name CaTreasury more like this
hansard heading Stamp Duty Land Tax: Second Homes more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, whether he plans that the three per cent additional stamp duty rate on the purchase of a second home will apply to people in the process of moving house who own two properties for a short period of time. more like this
tabling member constituency Twickenham more like this
tabling member printed
Dr Tania Mathias remove filter
uin 20402 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2016-01-05more like thismore than 2016-01-05
answer text <p>In general, if, at the end of the day of a residential property transaction, a purchaser owns more than one property and has not replaced a main residence, the higher rates will apply. Where there is a temporary overlap between replacing and selling a main residence, the higher rates will apply but the purchaser will be entitled to a refund of the higher amounts on disposal of the previous main residence within 18 months.</p><br /><p>The Government is consulting on the policy detail, including on the treatment of difficult cases.</p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke remove filter
question first answered
less than 2016-01-05T12:13:30.193Zmore like thismore than 2016-01-05T12:13:30.193Z
answering member
1529
label Biography information for Mr David Gauke more like this
tabling member
4404
label Biography information for Dr Tania Mathias more like this
445865
registered interest false more like this
date less than 2016-01-19more like thismore than 2016-01-19
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name CaTreasury more like this
hansard heading Small Businesses: Taxation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, whether the new electronic system of quarterly income tax reporting will allow small businesses to align their reporting with VAT returns. more like this
tabling member constituency Twickenham more like this
tabling member printed
Dr Tania Mathias remove filter
uin 23214 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2016-01-22more like thismore than 2016-01-22
answer text <p>Making Tax Digital will simplify tax administration for small businesses. The Government believes VAT registered businesses should have the option to provide HMRC with one update to cover both VAT and their profits-based taxes. We will consult widely on the details of Making Tax Digital during 2016.</p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke remove filter
question first answered
less than 2016-01-22T14:41:19.627Zmore like thismore than 2016-01-22T14:41:19.627Z
answering member
1529
label Biography information for Mr David Gauke more like this
tabling member
4404
label Biography information for Dr Tania Mathias more like this
521996
registered interest false more like this
date less than 2016-05-26more like thismore than 2016-05-26
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name CaTreasury more like this
hansard heading Stamp Duty Land Tax: Foreign Nationals more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential merits of introducing an additional rate of stamp duty on property purchases by foreign investors. more like this
tabling member constituency Twickenham more like this
tabling member printed
Dr Tania Mathias remove filter
uin 38852 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2016-06-06more like thismore than 2016-06-06
answer text <p>Foreign purchasers of UK property are liable to Stamp Duty Land Tax (SDLT). Since 1 April 2016 higher rates of SDLT have been charged on purchases of additional residential properties, such as second homes and buy-to-let properties.</p><p> </p><p>For the purposes of the higher rates, properties owned globally are taken into consideration when deciding whether the charges should apply to a given purchase. In addition to this, non-residents contribute to the tax system through SDLT, council tax and potentially capital gains tax.</p><p> </p><p>The Government believes it has the right approach to ensuring all purchasers, including foreign investors, pay their fair share of tax. However, all taxes are kept under review.</p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke remove filter
question first answered
less than 2016-06-06T14:35:14.493Zmore like thismore than 2016-06-06T14:35:14.493Z
answering member
1529
label Biography information for Mr David Gauke more like this
tabling member
4404
label Biography information for Dr Tania Mathias more like this