{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&_properties=answer.isMinisterialCorrection,hansardHeading&_sort=tablingMember.label&hansardHeading=Corporation%20Tax&max-answer.questionFirstAnswered.=2017-06-28T13:38:36.11Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?_properties=answer.isMinisterialCorrection,hansardHeading&_sort=tablingMember.label&hansardHeading=Corporation%20Tax&max-answer.questionFirstAnswered.=2017-06-28T13:38:36.11Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&_properties=answer.isMinisterialCorrection,hansardHeading&_metadata=all&_sort=tablingMember.label&hansardHeading=Corporation%20Tax&max-answer.questionFirstAnswered.=2017-06-28T13:38:36.11Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&_properties=answer.isMinisterialCorrection,hansardHeading&_sort=tablingMember.label&hansardHeading=Corporation%20Tax&max-answer.questionFirstAnswered.=2017-06-28T13:38:36.11Z", "isPartOf" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_properties=answer.isMinisterialCorrection,hansardHeading&_sort=tablingMember.label&hansardHeading=Corporation%20Tax&max-answer.questionFirstAnswered.=2017-06-28T13:38:36.11Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?_properties=answer.isMinisterialCorrection,hansardHeading&_sort=tablingMember.label&hansardHeading=Corporation%20Tax&max-answer.questionFirstAnswered.=2017-06-28T13:38:36.11Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&_properties=answer.isMinisterialCorrection,hansardHeading&_sort=tablingMember.label&hansardHeading=Corporation%20Tax&max-answer.questionFirstAnswered.=2017-06-28T13:38:36.11Z", "type" : "http://purl.org/linked-data/api/vocab#ListEndpoint"}
    , "items" : [{"_about" : "http://data.parliament.uk/resources/101048", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/101048/answer", "answerText" : {"_value" : "<p>Supporting businesses and helping them to invest, create jobs and to grow is a key part of the Government\u2019s long term economic plan. Since 2010 we have already cut Corporation Tax (CT) from 28% to 21%, and next year it will fall to 20% - the joint lowest rate in the G20. The Government has also cut the small profits rate to 20%. Overall these CT cuts for large and small firms will be worth £9.5bn a year to business by 2016.<\/p><p> <\/p><p> <\/p><p> <\/p><p>HM Treasury has not estimated the number of jobs reshored.<\/p><p> <\/p><p> <\/p><p> <\/p><p>We will continue to work to ensure that the tax system in the UK remains competitive and enables us to attract business investment.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
        }
        , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
        , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
        , "dateOfAnswer" : {"_value" : "2014-11-04", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2014-11-04T16:46:42.492848Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2014-10-27", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, how many (a) company headquarters and (b) jobs have been reshored in the UK since the reduction in corporation tax rates.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1586", "label" : {"_value" : "Biography information for Adam Afriyie"}
      }
      , "tablingMemberConstituency" : {"_value" : "Windsor"}
      , "tablingMemberPrinted" : [{"_value" : "Adam Afriyie"}
      ], "uin" : "211930"}
    , {"_about" : "http://data.parliament.uk/resources/713392", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/713392/answer", "answerText" : {"_value" : "<p>The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.<\/p><p> <\/p><p>Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to the OBR\u2019s economic growth projections.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "68822"}
        , {"_value" : "68823"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-03-29T13:49:34.547Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 23 of the Budget 2016, how much additional corporation tax was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4470", "label" : {"_value" : "Biography information for Alan Brown"}
      }
      , "tablingMemberConstituency" : {"_value" : "Kilmarnock and Loudoun"}
      , "tablingMemberPrinted" : [{"_value" : "Alan Brown"}
      ], "uin" : "68821"}
    , {"_about" : "http://data.parliament.uk/resources/713393", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/713393/answer", "answerText" : {"_value" : "<p>The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.<\/p><p> <\/p><p>Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to the OBR\u2019s economic growth projections.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "68821"}
        , {"_value" : "68823"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-03-29T13:49:34.707Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 20 of the Budget 2016, how much additional corporation tax was raised in 2016-17 from withholding tax on royalties; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4470", "label" : {"_value" : "Biography information for Alan Brown"}
      }
      , "tablingMemberConstituency" : {"_value" : "Kilmarnock and Loudoun"}
      , "tablingMemberPrinted" : [{"_value" : "Alan Brown"}
      ], "uin" : "68822"}
    , {"_about" : "http://data.parliament.uk/resources/713394", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/713394/answer", "answerText" : {"_value" : "<p>The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.<\/p><p> <\/p><p>Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to the OBR\u2019s economic growth projections.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "68821"}
        , {"_value" : "68822"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-03-29T13:49:34.39Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 21 of the Budget 2016, how much additional corporation tax was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4470", "label" : {"_value" : "Biography information for Alan Brown"}
      }
      , "tablingMemberConstituency" : {"_value" : "Kilmarnock and Loudoun"}
      , "tablingMemberPrinted" : [{"_value" : "Alan Brown"}
      ], "uin" : "68823"}
    , {"_about" : "http://data.parliament.uk/resources/713395", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/713395/answer", "answerText" : {"_value" : "<p>Company car tax revenues do not affect corporation tax.<\/p><p> <\/p><p>The Office of Budget Responsibility has included the following scorecards in its Policy Measures database for the retention of the diesel supplement until 2021: <a href=\"http://budgetresponsibility.org.uk/download/policy-measures-database/\" target=\"_blank\">http://budgetresponsibility.org.uk/download/policy-measures-database/<\/a><\/p><p> <\/p><table><tbody><tr><td><p> <\/p><\/td><td><p>2015-16<\/p><\/td><td><p>2016-17<\/p><\/td><td><p>2017-18<\/p><\/td><td><p>2018-19<\/p><\/td><td><p>2019-20<\/p><\/td><td><p>2020-21<\/p><\/td><td><p>2021-22<\/p><\/td><\/tr><tr><td><p>Income Tax<\/p><\/td><td><p>0<\/p><\/td><td><p>+200<\/p><\/td><td><p>+200<\/p><\/td><td><p>+200<\/p><\/td><td><p>+195<\/p><\/td><td><p>+195<\/p><\/td><td><p>+203<\/p><\/td><\/tr><tr><td><p>NICs<\/p><\/td><td><p>0<\/p><\/td><td><p>+80<\/p><\/td><td><p>+75<\/p><\/td><td><p>+75<\/p><\/td><td><p>+70<\/p><\/td><td><p>+70<\/p><\/td><td><p>+73<\/p><\/td><\/tr><\/tbody><\/table>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-03-29T13:46:51.733Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.2, line j of the Budget 2016, how much additional corporation tax was raised in 2016-17 from retaining the diesel supplement for company car tax until 2021; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4470", "label" : {"_value" : "Biography information for Alan Brown"}
      }
      , "tablingMemberConstituency" : {"_value" : "Kilmarnock and Loudoun"}
      , "tablingMemberPrinted" : [{"_value" : "Alan Brown"}
      ], "uin" : "68824"}
    , {"_about" : "http://data.parliament.uk/resources/732325", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/732325/answer", "answerText" : {"_value" : "<p>OECD analysis concludes that corporate taxes are the most harmful type of tax for economic growth. Cutting corporation tax allows companies to invest in expanding their business, boost wages, create jobs and lower prices for consumers.<\/p><p> <\/p><p>Despite cutting the rate, onshore corporation tax receipts have increased by over 50% from £36.2 billion in 2010-11 to £54.3 billion in 2016-17, above their pre-crisis peak. The Office for Budget Responsibility have projected receipts to increase further to £54.8 billion in 2021-22.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2017-06-28", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-06-28T13:38:36.11Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-06-23", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to the Prime Minister's oral contribution of 21 June 2017, Official Report, column 61, what estimate the Government has made of the additional revenue that will be accrued to the public purse as a result of reductions in the rate of corporation tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4470", "label" : {"_value" : "Biography information for Alan Brown"}
      }
      , "tablingMemberConstituency" : {"_value" : "Kilmarnock and Loudoun"}
      , "tablingMemberPrinted" : [{"_value" : "Alan Brown"}
      ], "uin" : "957"}
    , {"_about" : "http://data.parliament.uk/resources/600976", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/600976/answer", "answerText" : {"_value" : "<p>The Government has recently legislated for the publication of tax strategy by the largest businesses; promoting board accountability for tax, and encouraging transparency on approach to tax planning. In this context, the Government welcomes all business moves to improve transparency over their own tax affairs.<\/p><p> <\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"}
        , "dateOfAnswer" : {"_value" : "2016-10-26", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-10-26T14:16:49.05Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-10-13", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "To ask Her Majesty\u2019s Government what assessment they have made of the Fair Tax Mark for businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4303", "label" : {"_value" : "Biography information for Baroness Kennedy of Cradley"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Kennedy of Cradley"}
      ], "uin" : "HL2316"}
    , {"_about" : "http://data.parliament.uk/resources/457952", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/457952/answer", "answerText" : {"_value" : "<p>The information requested is not available in this format.<\/p><p> <\/p><p>HM Revenue and Customs publishes estimates of the tax gap each year. The latest edition was published on 22 October 2015 and is available on the gov.uk website.<\/p><p> <\/p><p>Estimates are made for all major taxes, including corporation tax and income tax. However, this information is not broken down in such a way that can be used to identify the loss of tax receipts due to the tax regimes requested.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4536", "label" : {"_value" : "Biography information for Lord O'Neill of Gatley"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord O'Neill of Gatley"}
        , "dateOfAnswer" : {"_value" : "2016-03-21", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "HL6771"}
        , {"_value" : "HL6772"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-03-21T17:49:49.773Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-03-07", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "To ask Her Majesty\u2019s Government what estimate they have made of the impact on UK tax receipts of the corporate tax regimes in Crown Dependencies and British Overseas Territories.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3895", "label" : {"_value" : "Biography information for Baroness Kinnock of Holyhead"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Kinnock of Holyhead"}
      ], "uin" : "HL6770"}
    , {"_about" : "http://data.parliament.uk/resources/595412", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/595412/answer", "answerText" : {"_value" : "<p>The Government is committed to a competitive and fair tax system, one that encourages innovation and business investment and taxes the profits of economic activity that occur in the UK. That is why this Government has cut the main rate of corporation tax from 28% in 2010 to 17% in 2020, and announced a package of measures at Budget 2016 to tackle aggressive tax planning by multinationals, forecast to raise around £8 billion across the next five years.<\/p><p>Corporation tax raised £44.4 billion for the Exchequer in 2015/16. This revenue makes a vital contribution to the Government\u2019s wider objectives of delivering vital public services and fiscal sustainability.<\/p><p> <\/p><p>The Government will continue to explore how the tax regime can be reformed to best support business investment and growth.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2016-10-17", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-10-17T16:09:41.96Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-10-07", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will assess the potential merits of abolishing UK corporation tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3919", "label" : {"_value" : "Biography information for Bob Stewart"}
      }
      , "tablingMemberConstituency" : {"_value" : "Beckenham"}
      , "tablingMemberPrinted" : [{"_value" : "Bob Stewart"}
      ], "uin" : "47520"}
    , {"_about" : "http://data.parliament.uk/resources/451700", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/451700/answer", "answerText" : {"_value" : "<p>The European Parliament\u2019s Economic and Monetary Affairs Committee (ECON) has a keen interest in tax, and hence put forward certain proposals. However, the Commission has the sole power of initiative in relation to legislative measures. Tax files are to be agreed by unanimity at the Economic and Financial Affairs Council (ECOFIN). The European Parliament\u2019s role in this process in not formal, and purely consultative.<\/p><p> <\/p><p>The term tax haven is often used as shorthand for low or zero tax jurisdictions. However, low tax rates are not by themselves harmful and the UK supports fair tax competition. The UK is working with other Member States in the EU Code of Conduct Group to identify harmful tax regimes and will continue to take strong action against aggressive avoidance and evasion.<\/p><p> <\/p><p>The UK and other Member States have not yet seen any proposals from the European Commission or the European Parliament on public country-by-country reporting (CbCR). The Commission is due to publish an Impact Assessment on public CbCR shortly, and we are interested in the results of their analysis. The UK will carefully consider any proposals put forward by the Commission.<\/p><p> <\/p><p>The UK played a leading role in encouraging other countries and jurisdictions to sign up to international tax transparency agreements during its G8 presidency in 2013. Thanks in large part to the UK's continuing leadership on this agenda, over 90 countries have now committed to exchange information on offshore accounts, beginning in 2017 or 2018. The UK also initiated the international work on CbCR and was the first country to formally commit to implementing the OECD model for CbCR, with legislation in the Finance Act 2015. We support the proposal to amend the Directive on Administrative Co-operation to require all EU Member States to adopt and exchange the OECD CbCR template.<\/p><p> <\/p><p>The European Commission intends to publish a revised proposal for a mandatory Common Consolidated Corporate Tax Base (CCCTB) later this year. The Government will wait to see the detail of the Commission\u2019s proposal, including a robust impact assessment, before finalising its position. However, we have stated that the UK will not sign up to anything that undermines our tax sovereignty.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
        }
        , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
        , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
        , "dateOfAnswer" : {"_value" : "2016-02-17", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "26529"}
        , {"_value" : "26531"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-02-17T10:09:03.067Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-02-09", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Corporation Tax"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, what his policy is on the proposal from the European Parliament's Economic and Monetary Affairs Committee for a mandatory Common Consolidated Corporate Tax Base (CCCTB) in the EU, in order to have one set of rules for calculating the taxable profits of companies operating in more than one member state; and if he will press for the introduction of such a CCCTB with other EU member states in the Council.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3930", "label" : {"_value" : "Biography information for Caroline Lucas"}
      }
      , "tablingMemberConstituency" : {"_value" : "Brighton, Pavilion"}
      , "tablingMemberPrinted" : [{"_value" : "Caroline Lucas"}
      ], "uin" : "26530"}
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