{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&min-dateTabled=2019-07-01&min-questionFirstAnswered.=2019-06-25T13%3A52%3A40.55Z&AnswerDate=2019-09-04&max-dateTabled=2019-10-21", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptShortName=Treasury&min-dateTabled=2019-07-01&min-questionFirstAnswered.=2019-06-25T13%3A52%3A40.55Z&AnswerDate=2019-09-04&max-dateTabled=2019-10-21", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&min-dateTabled=2019-07-01&min-questionFirstAnswered.=2019-06-25T13%3A52%3A40.55Z&AnswerDate=2019-09-04&max-dateTabled=2019-10-21&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&_page=0&min-dateTabled=2019-07-01&min-questionFirstAnswered.=2019-06-25T13%3A52%3A40.55Z&AnswerDate=2019-09-04&max-dateTabled=2019-10-21", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&min-dateTabled=2019-07-01&min-questionFirstAnswered.=2019-06-25T13%3A52%3A40.55Z&AnswerDate=2019-09-04&max-dateTabled=2019-10-21", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&min-dateTabled=2019-07-01&min-questionFirstAnswered.=2019-06-25T13%3A52%3A40.55Z&AnswerDate=2019-09-04&max-dateTabled=2019-10-21", "items" : [{"_about" : "http://data.parliament.uk/resources/1144252", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1144252/answer", "answerText" : {"_value" : "

The Statement of Funding Policy is typically updated at each Spending Review, so the eighth edition is due to be published in 2020.<\/p>

<\/p>

At Spending Round 2019, HM Treasury published a Statement of Funding Policy addendum to reflect the creation of the Department for Business, Energy and Industrial Strategy and the reclassification of Network Rail spending from AME to DEL since Spending Review 2015.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"} } , "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"} , "answeringMemberPrinted" : {"_value" : "Rishi Sunak"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T09:30:38.947Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Devolution: Finance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, when he plans to publish the next Statement of Funding Policy on funding the Scottish Parliament, National Assembly for Wales and Northern Ireland Assembly.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3943", "label" : {"_value" : "Biography information for Jonathan Edwards"} } , "tablingMemberConstituency" : {"_value" : "Carmarthen East and Dinefwr"} , "tablingMemberPrinted" : [{"_value" : "Jonathan Edwards"} ], "uin" : "286188"} , {"_about" : "http://data.parliament.uk/resources/1142673", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142673/answer", "answerText" : {"_value" : "

HMRC\u2019s compliance activity for Tax-Free Childcare \u2013 which involves targeted risk campaigns plus additional exercises looking at the particulars of randomly selected parents - suggests non-compliance rates continue to remain negligible.<\/p>

<\/p>

Whilst no formal estimates have been as yet been produced, all of HMRC\u2019s compliance findings to date reveal no real evidence of deliberate fraud, but what mistakes have been detected relate instead to parent error.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"} } , "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"} , "answeringMemberPrinted" : {"_value" : "Rishi Sunak"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T09:33:41.67Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Children: Day Care"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate his Department has made of the level of fraudulent tax free childcare claims in each of the last three years; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4611", "label" : {"_value" : "Biography information for Emma Little Pengelly"} } , "tablingMemberConstituency" : {"_value" : "Belfast South"} , "tablingMemberPrinted" : [{"_value" : "Emma Little Pengelly"} ], "uin" : "284152"} , {"_about" : "http://data.parliament.uk/resources/1142678", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142678/answer", "answerText" : {"_value" : "

Since April 2017, the government has used a reformed Vehicle Excise Duty (VED) system that encourages the take-up of vehicles with low carbon dioxide (CO2<\/sub>) emissions to help meet our legally binding climate change targets. It is right that vehicles with high CO2<\/sub> emissions pay higher first year VED than those with lower emissions.<\/p>

<\/p>

From September 2019, all multi-stage build vehicles, including motorhomes, must also record the CO2<\/sub> emissions and fuel consumption on their type approval certificate. Apart from a small number of end-of-series derogations, all new registrations of multi-stage build vehicles must comply. Existing registrations are not impacted.<\/p>

<\/p>

To provide industry and motorists with time to prepare, the change in measuring CO2<\/sub> emissions was announced at Autumn Budget 2017.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "284165"} , {"_value" : "284169"} , {"_value" : "284580"} , {"_value" : "284746"} , {"_value" : "284867"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T10:00:56.597Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Motorhomes: Excise Duties"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment has been made of the effect on the motorhome industry of reclassifying motorhomes as cars for tax purposes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4645", "label" : {"_value" : "Biography information for Emma Hardy"} } , "tablingMemberConstituency" : {"_value" : "Kingston upon Hull West and Hessle"} , "tablingMemberPrinted" : [{"_value" : "Emma Hardy"} ], "uin" : "284157"} , {"_about" : "http://data.parliament.uk/resources/1142679", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142679/answer", "answerText" : {"_value" : "

Since April 2017, the government has used a reformed Vehicle Excise Duty (VED) system that encourages the take-up of vehicles with low carbon dioxide (CO2<\/sub>) emissions to help meet our legally binding climate change targets. It is right that vehicles with high CO2<\/sub> emissions pay higher first year VED than those with lower emissions.<\/p>

<\/p>

From September 2019, all multi-stage build vehicles, including motorhomes, must also record the CO2<\/sub> emissions and fuel consumption on their type approval certificate. Apart from a small number of end-of-series derogations, all new registrations of multi-stage build vehicles must comply. Existing registrations are not impacted.<\/p>

<\/p>

To provide industry and motorists with time to prepare, the change in measuring CO2<\/sub> emissions was announced at Autumn Budget 2017.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "284157"} , {"_value" : "284165"} , {"_value" : "284580"} , {"_value" : "284746"} , {"_value" : "284867"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T10:00:56.82Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Motorhomes: Excise Duties"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment his Department has made of the effect of the increase in vehicle excise duty for motorhomes on the sustainability of the industry.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4645", "label" : {"_value" : "Biography information for Emma Hardy"} } , "tablingMemberConstituency" : {"_value" : "Kingston upon Hull West and Hessle"} , "tablingMemberPrinted" : [{"_value" : "Emma Hardy"} ], "uin" : "284169"} , {"_about" : "http://data.parliament.uk/resources/1142680", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142680/answer", "answerText" : {"_value" : "

Since April 2017, the government has used a reformed Vehicle Excise Duty (VED) system that encourages the take-up of vehicles with low carbon dioxide (CO2<\/sub>) emissions to help meet our legally binding climate change targets. It is right that vehicles with high CO2<\/sub> emissions pay higher first year VED than those with lower emissions.<\/p>

<\/p>

From September 2019, all multi-stage build vehicles, including motorhomes, must also record the CO2<\/sub> emissions and fuel consumption on their type approval certificate. Apart from a small number of end-of-series derogations, all new registrations of multi-stage build vehicles must comply. Existing registrations are not impacted.<\/p>

<\/p>

To provide industry and motorists with time to prepare, the change in measuring CO2<\/sub> emissions was announced at Autumn Budget 2017.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "284157"} , {"_value" : "284169"} , {"_value" : "284580"} , {"_value" : "284746"} , {"_value" : "284867"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T10:00:56.647Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Caravans: Excise Duties"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment the Government has made of the potential merits of reclassifying motor caravans (M1SP SA) as light goods vehicles for the purposes of vehicle excise duty.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4645", "label" : {"_value" : "Biography information for Emma Hardy"} } , "tablingMemberConstituency" : {"_value" : "Kingston upon Hull West and Hessle"} , "tablingMemberPrinted" : [{"_value" : "Emma Hardy"} ], "uin" : "284165"} , {"_about" : "http://data.parliament.uk/resources/1142701", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142701/answer", "answerText" : {"_value" : "

The Chancellor of the Exchequer has not discussed proposals to establish an \u201cOverseas Loan Transparency Register\u201d with the Secretary of State for International Development.<\/p>

<\/p>

The UK Government is concerned about the sustainability and transparency of loans to low income developing countries. Given the complex international nature of sovereign debt, we continue to believe that internationally-agreed approaches are the most effective way to promote sovereign debt transparency.<\/p>

<\/p>

The UK is working through the G20 to monitor an industry-led initiative by the Institute of International Finance (IIF) to improve the transparency of lending of private creditors. The work of the IIF was acknowledged by finance ministers in June at the G20 finance ministers\u2019 summit in Fukuoka, and the UK government will be closely monitoring its progress.<\/p>

<\/strong><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"} } , "answeringMemberConstituency" : {"_value" : "Salisbury"} , "answeringMemberPrinted" : {"_value" : "John Glen"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T11:46:52.357Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Overseas Loans: Registration"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what discussions he has had with the Secretary of State for International Development on establishing an Overseas Loan Transparency Register to ensure that people using UK law in loan contracts are not able to make secret loans to governments in the Global South.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/178", "label" : {"_value" : "Biography information for John McDonnell"} } , "tablingMemberConstituency" : {"_value" : "Hayes and Harlington"} , "tablingMemberPrinted" : [{"_value" : "John McDonnell"} ], "uin" : "284204"} , {"_about" : "http://data.parliament.uk/resources/1142713", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142713/answer", "answerText" : {"_value" : "

HMRC have reviewed the data disclosed by the Mauritius leaks and identified limited information relating to UK taxpayers. HMRC will investigate any allegations of wrongdoing identified.<\/p>

<\/p>

The UK Government is at the forefront of the international tax agenda and driving increased collaboration between tax authorities, including through the ground-breaking Common Reporting Standard that is shedding new light on offshore financial accounts around the world. In March 2019, HMRC refreshed their Offshore strategy, called No Safe Havens which sets out how they will continue to help those who try to get it right and tackle those who go overseas in an attempt to pay less than they should. This builds on HMRC\u2019s success in tackling offshore non-compliance which, since 2010, has secured and protected £2.9 billion through offshore disclosure facilities from those who mistakenly believed they could hide money offshore.<\/p>

<\/p>

HMRC continue to work alongside UK and international partners to identify and tackle tax and economic crime in all its forms.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T14:58:20.257Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Havens"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether he has received reports of UK involvement in the tax arrangements disclosed by the Mauritius Leaks in July 2019; and what steps he is taking to tackle the use of tax havens.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/178", "label" : {"_value" : "Biography information for John McDonnell"} } , "tablingMemberConstituency" : {"_value" : "Hayes and Harlington"} , "tablingMemberPrinted" : [{"_value" : "John McDonnell"} ], "uin" : "284232"} , {"_about" : "http://data.parliament.uk/resources/1142714", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142714/answer", "answerText" : {"_value" : "

On 13 March 2019 HMRC published research on the impact of the commencement of the corporate criminal offences introduced in the Criminal Finances Act 2017.<\/p>

<\/p>

The research is available at: https://www.gov.uk/government/publications/evaluation-of-corporate-behaviour-change-in-response-to-the-corporate-criminal-offences<\/a><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T11:37:46.787Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Evasion"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the effectiveness of the Criminal Finances Act 2017 in relation to the offence of failure to prevent facilitation of tax evasion.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/178", "label" : {"_value" : "Biography information for John McDonnell"} } , "tablingMemberConstituency" : {"_value" : "Hayes and Harlington"} , "tablingMemberPrinted" : [{"_value" : "John McDonnell"} ], "uin" : "284233"} , {"_about" : "http://data.parliament.uk/resources/1142715", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142715/answer", "answerText" : {"_value" : "

The Financial Conduct Authority published requirements for firms relating to dividend arbitrage in Market Watch 52, along with a summary of the findings of a review of firms engaged in the practice. These requirements are designed to ensure that firms maintain effective systems and controls to ensure they are not used to facilitate market abuse, or are used for a purpose connected with financial crime.<\/p>

<\/p>

The UK is taking a leading role internationally in preventing the use of these practices for illicit purposes and I am working closely with the Financial Conduct Authority to ensure that these practices are not used to facilitate market abuse.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"} } , "answeringMemberConstituency" : {"_value" : "Salisbury"} , "answeringMemberPrinted" : {"_value" : "John Glen"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T11:31:16.427Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Investment Income"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what reports he has received on the level of the practice of dividend arbitrage; and what steps he is taking to end dividend arbitrage.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/178", "label" : {"_value" : "Biography information for John McDonnell"} } , "tablingMemberConstituency" : {"_value" : "Hayes and Harlington"} , "tablingMemberPrinted" : [{"_value" : "John McDonnell"} ], "uin" : "284235"} , {"_about" : "http://data.parliament.uk/resources/1142716", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142716/answer", "answerText" : {"_value" : "

While most trusts are used legitimately, some people use them in an attempt to avoid or evade tax. HMRC review and challenge these arrangements as part of their risk based compliance strategy.<\/p>

<\/p>

Of the avoidance schemes disclosed under the Disclosure of Tax Avoidance Scheme (DOTAS) regime since 2014, analysis at the point of disclosure indicates that around a third of them include trusts. However, the use of a trust may not be a material component of the scheme. The exact use of a trust will in many cases only become clear on further investigation.<\/p>

<\/p>

Recent reforms have increased the tax transparency of trusts. These include international information exchange under the Common Reporting Standard (which includes financial accounts relevant to trusts) and a UK requirement that all trusts with a UK tax liability must register with HMRC\u2019s Trust Registration Service.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T13:16:21.49Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Trusts: Tax Avoidance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what reports he has received on the extent of the use of trusts as tax avoidance vehicles; and what steps he is taking to tackle that use of trusts.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/178", "label" : {"_value" : "Biography information for John McDonnell"} } , "tablingMemberConstituency" : {"_value" : "Hayes and Harlington"} , "tablingMemberPrinted" : [{"_value" : "John McDonnell"} ], "uin" : "284237"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&_page=1&min-dateTabled=2019-07-01&min-questionFirstAnswered.=2019-06-25T13%3A52%3A40.55Z&AnswerDate=2019-09-04&max-dateTabled=2019-10-21", "page" : 0, "startIndex" : 1, "totalResults" : 98, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }