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1451752
unstar this property registered interest false more like this
star this property date less than 2022-03-16more like thismore than 2022-03-16
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star 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 more like this
star this property house id 1 more like this
unstar 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 his Department has made of the revenue that will accrue to the Exchequer from the loan charge. more like this
star this property tabling member constituency Harlow more like this
star this property tabling member printed
Robert Halfon remove filter
star this property uin 141179 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 2022-03-22more like thismore than 2022-03-22
star this property answer text <p>The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. The forecast was last revised at Spring Budget 2021. There was an estimated overall Exchequer yield of £3.3 billion for the entire package, including the Loan Charge.</p><p> </p><p>In September 2019, the Government commissioned an Independent Review into the Loan Charge which was led by Lord Morse. The Government accepted 19 of the 20 recommendations made by the review. Changes to the Loan Charge were estimated to reduce the forecast yield. At Budget 2020, the changes were costed as a separate measure, with an estimated reduction to the Exchequer yield of £745 million.</p><p> </p><p>HMRC is committed to continuing to tackle promoters and operators of tax avoidance schemes. This includes challenging the entities and individuals who promote disguised remuneration loan schemes.</p><p> </p><p>Promotion or operation of mass marketed tax avoidance schemes is not in and 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> </p><p>On that basis, while to date there have been no prosecutions of individuals directly related to the promotion of schemes subject to the Loan Charge, a number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.</p><p> </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, including offences related to DR. These have resulted in over 100 years of custodial sentences, the majority of which relate to promoters.</p><p> </p><p> </p>
star this property answering member constituency South East Cambridgeshire more like this
star this property answering member printed Lucy Frazer remove filter
star this property grouped question UIN 141180 more like this
star this property question first answered
less than 2022-03-22T17:34:37.22Zmore like thismore than 2022-03-22T17:34:37.22Z
star this property answering member
4517
star this property label Biography information for Lucy Frazer more like this
star this property tabling member
3985
star this property label Biography information for Robert Halfon more like this
1451753
unstar this property registered interest false more like this
star this property date less than 2022-03-16more like thismore than 2022-03-16
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star 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: Prosecutions more like this
star this property house id 1 more like this
unstar 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 and operators of schemes subject to the loan charge have been prosecuted for promoting and operating those schemes. more like this
star this property tabling member constituency Harlow more like this
star this property tabling member printed
Robert Halfon remove filter
star this property uin 141180 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 2022-03-22more like thismore than 2022-03-22
star this property answer text <p>The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. The forecast was last revised at Spring Budget 2021. There was an estimated overall Exchequer yield of £3.3 billion for the entire package, including the Loan Charge.</p><p> </p><p>In September 2019, the Government commissioned an Independent Review into the Loan Charge which was led by Lord Morse. The Government accepted 19 of the 20 recommendations made by the review. Changes to the Loan Charge were estimated to reduce the forecast yield. At Budget 2020, the changes were costed as a separate measure, with an estimated reduction to the Exchequer yield of £745 million.</p><p> </p><p>HMRC is committed to continuing to tackle promoters and operators of tax avoidance schemes. This includes challenging the entities and individuals who promote disguised remuneration loan schemes.</p><p> </p><p>Promotion or operation of mass marketed tax avoidance schemes is not in and 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> </p><p>On that basis, while to date there have been no prosecutions of individuals directly related to the promotion of schemes subject to the Loan Charge, a number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.</p><p> </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, including offences related to DR. These have resulted in over 100 years of custodial sentences, the majority of which relate to promoters.</p><p> </p><p> </p>
star this property answering member constituency South East Cambridgeshire more like this
star this property answering member printed Lucy Frazer remove filter
star this property grouped question UIN 141179 more like this
star this property question first answered
less than 2022-03-22T17:34:37.283Zmore like thismore than 2022-03-22T17:34:37.283Z
star this property answering member
4517
star this property label Biography information for Lucy Frazer more like this
star this property tabling member
3985
star this property label Biography information for Robert Halfon more like this
1363300
unstar this property registered interest false more like this
star this property date less than 2021-10-25more like thismore than 2021-10-25
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star 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 Income Tax more like this
star this property house id 1 more like this
unstar 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 his Department has made of the financial effect of Income Tax reductions on the average person in work since 2010. more like this
star this property tabling member constituency Harlow more like this
star this property tabling member printed
Robert Halfon remove filter
star this property uin 62702 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 2021-10-28more like thismore than 2021-10-28
star this property answer text <p>The Personal Allowance has increased by nearly 50 per cent in real terms in the last decade, ensuring some of the lowest earners do not pay income tax. Compared to 2010-11, a typical basic rate taxpayer will pay over £800 less income tax in 2021-22 in real terms. The Personal Allowance is the highest basic personal tax allowance of all countries in the G20, and it remains one of the most generous internationally.</p> more like this
star this property answering member constituency South East Cambridgeshire more like this
star this property answering member printed Lucy Frazer remove filter
star this property question first answered
less than 2021-10-28T15:00:25.22Zmore like thismore than 2021-10-28T15:00:25.22Z
star this property answering member
4517
star this property label Biography information for Lucy Frazer more like this
star this property tabling member
3985
star this property label Biography information for Robert Halfon more like this
1360657
unstar this property registered interest false more like this
star this property date less than 2021-10-18more like thismore than 2021-10-18
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star 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 Energy: VAT more like this
star this property house id 1 more like this
unstar 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 steps his Department is taking to reduce VAT on energy bills for families in the UK. more like this
star this property tabling member constituency Harlow more like this
star this property tabling member printed
Robert Halfon remove filter
star this property uin 58381 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 2021-10-21more like thismore than 2021-10-21
star this property answer text <p>In recognition of the fact that families should not have to bear all the VAT costs they incur to meet their energy needs, the Government already maintains a reduced rate of 5 per cent VAT on the supply of domestic energy, at a cost of £5 billion per year to the public finances.</p><p>Going further would impose additional pressure on the public finances and that cost would have to be balanced by increased taxes elsewhere, or by reductions in Government spending.</p><p>The Government keeps all taxes under review.</p> more like this
star this property answering member constituency South East Cambridgeshire more like this
star this property answering member printed Lucy Frazer remove filter
star this property question first answered
less than 2021-10-21T14:18:42.56Zmore like thismore than 2021-10-21T14:18:42.56Z
star this property answering member
4517
star this property label Biography information for Lucy Frazer more like this
star this property tabling member
3985
star this property label Biography information for Robert Halfon more like this
1133329
unstar this property registered interest false more like this
star this property date less than 2019-06-19more like thismore than 2019-06-19
star this property answering body
Attorney General more like this
star this property answering dept id 88 more like this
star this property answering dept short name Attorney General more like this
star this property answering dept sort name Attorney General more like this
star this property hansard heading Sexual Offences more like this
star this property house id 1 more like this
unstar this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Attorney General, whether he has had discussions with the CPS on removing reference to the merits-based approach from (a) guidance and (b) training materials on rape and sexual offences. more like this
star this property tabling member constituency Harlow more like this
star this property tabling member printed
Robert Halfon remove filter
star this property uin 266818 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 2019-06-28more like thismore than 2019-06-28
star this property answer text <p>Rape and serious sexual offences are horrific crimes and can have a devastating impact on victims, and the CPS will always seek to prosecute where there is sufficient evidence to do so. The Attorney General and I regularly discuss issues related to rape and sexual offences with the CPS; however, charging decisions are made independently by the CPS.</p><p> </p><p>There has been no change in policy in how the CPS makes charging decisions in rape cases. Prosecutors in the CPS follow a ‘Code’, which sets out a well-established two stage test that a case must pass before a charge can be made. The first stage of this test is the evidential stage, which considers whether there is sufficient evidence to provide a realistic prospect of conviction against each suspect on each charge. That test has remained and continues to remain the same. It applies to every single offence no matter how minor or serious.</p><p> </p><p>The Code that prosecutors follow has never included any specific reference to a merits-based assessment of the realistic prospect of conviction because it is an integral part of the evidential test. The second stage of the test is whether it is in the public interest to proceed with a prosecution, this is considered after the evidential stage is fulfilled.</p><p> </p><p>From 2009, DPP guidance included reference to a merits based approach.</p><p> </p><p>Following an inspection by HMCPSI in 2016, it became clear that including a separate reference to the merits based approach in the guidance was causing confusion leading to the incorrect application of the code test. To avoid this confusion, changes were made to the guidance provided by the DPP to prosecutors, including removing a document on the merits based approach.</p><p> </p><p>Those changes should not have, and did not have any impact on the proper application of the Code test that prosecutors follow when making a decision on whether to charge.</p>
star this property answering member constituency South East Cambridgeshire more like this
star this property answering member printed Lucy Frazer remove filter
star this property question first answered
less than 2019-06-28T12:06:30.213Zmore like thisremove minimum value filter
star this property answering member
4517
star this property label Biography information for Lucy Frazer more like this
star this property tabling member
3985
star this property label Biography information for Robert Halfon more like this