{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2019-07-24&min-answer.questionFirstAnswered.=2019-05-21T13%3A17%3A05.177Z&answeringDeptSortName=Treasury&answer.answeringMember.label=Biography+information+for+Jesse+Norman&hansardHeading=Business%3A+Taxation", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-answer.dateOfAnswer=2019-07-24&min-answer.questionFirstAnswered.=2019-05-21T13%3A17%3A05.177Z&answeringDeptSortName=Treasury&answer.answeringMember.label=Biography+information+for+Jesse+Norman&hansardHeading=Business%3A+Taxation", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2019-07-24&min-answer.questionFirstAnswered.=2019-05-21T13%3A17%3A05.177Z&answeringDeptSortName=Treasury&_metadata=all&answer.answeringMember.label=Biography+information+for+Jesse+Norman&hansardHeading=Business%3A+Taxation", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2019-07-24&_page=0&min-answer.questionFirstAnswered.=2019-05-21T13%3A17%3A05.177Z&answeringDeptSortName=Treasury&answer.answeringMember.label=Biography+information+for+Jesse+Norman&hansardHeading=Business%3A+Taxation", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2019-07-24&min-answer.questionFirstAnswered.=2019-05-21T13%3A17%3A05.177Z&answeringDeptSortName=Treasury&answer.answeringMember.label=Biography+information+for+Jesse+Norman&hansardHeading=Business%3A+Taxation", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2019-07-24&min-answer.questionFirstAnswered.=2019-05-21T13%3A17%3A05.177Z&answeringDeptSortName=Treasury&answer.answeringMember.label=Biography+information+for+Jesse+Norman&hansardHeading=Business%3A+Taxation", "items" : [{"_about" : "http://data.parliament.uk/resources/1329470", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1329470/answer", "answerText" : {"_value" : "<p>The full-time equivalent number of staff working for HMRC\u2019s Large Business Directorate was as follows:<\/p><p> <\/p><table><tbody><tr><td><p>31 March 2015<\/p><\/td><td><p>2,022<\/p><\/td><\/tr><tr><td><p>31 March 2016<\/p><\/td><td><p>2,137<\/p><\/td><\/tr><tr><td><p>31 March 2017<\/p><\/td><td><p>2,392<\/p><\/td><\/tr><tr><td><p>31 March 2018<\/p><\/td><td><p>2,338<\/p><\/td><\/tr><tr><td><p>31 March 2019<\/p><\/td><td><p>2,367<\/p><\/td><\/tr><tr><td><p>31 March 2020<\/p><\/td><td><p>2,395<\/p><\/td><\/tr><\/tbody><\/table><p> <\/p><p>The Large Business Directorate manages the tax compliance of the UK\u2019s 2,000 largest and most complex businesses through a Customer Compliance Manager (CCM) model. CCMs are highly trained specialists, who lead teams of highly skilled tax professionals and other specialists to scrutinise these most complex and potentially high-risk business customers.<\/p><p> <\/p><p>HMRC deploy their Large Business Directorate teams flexibly and their compliance professionals are likely to work on a number of different customer enquiries and tax issues at any one time. It is therefore not possible to say how many staff work on each individual Large Business Directorate enquiry.<\/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" : "2021-06-11", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "10349"}
        , {"_value" : "10351"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2021-06-11T13:53:07.09Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2021-06-04", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will publish the (a) headcount and (b) full-time equivalent number of staff employed in HMRC\u2019s Large Business Directorate in each year between 2014-15 and 2019-20.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"}
      }
      , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"}
      , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"}
      ], "uin" : "10348"}
    , {"_about" : "http://data.parliament.uk/resources/1329471", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1329471/answer", "answerText" : {"_value" : "<p>The full-time equivalent number of staff working for HMRC\u2019s Large Business Directorate was as follows:<\/p><p> <\/p><table><tbody><tr><td><p>31 March 2015<\/p><\/td><td><p>2,022<\/p><\/td><\/tr><tr><td><p>31 March 2016<\/p><\/td><td><p>2,137<\/p><\/td><\/tr><tr><td><p>31 March 2017<\/p><\/td><td><p>2,392<\/p><\/td><\/tr><tr><td><p>31 March 2018<\/p><\/td><td><p>2,338<\/p><\/td><\/tr><tr><td><p>31 March 2019<\/p><\/td><td><p>2,367<\/p><\/td><\/tr><tr><td><p>31 March 2020<\/p><\/td><td><p>2,395<\/p><\/td><\/tr><\/tbody><\/table><p> <\/p><p>The Large Business Directorate manages the tax compliance of the UK\u2019s 2,000 largest and most complex businesses through a Customer Compliance Manager (CCM) model. CCMs are highly trained specialists, who lead teams of highly skilled tax professionals and other specialists to scrutinise these most complex and potentially high-risk business customers.<\/p><p> <\/p><p>HMRC deploy their Large Business Directorate teams flexibly and their compliance professionals are likely to work on a number of different customer enquiries and tax issues at any one time. It is therefore not possible to say how many staff work on each individual Large Business Directorate enquiry.<\/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" : "2021-06-11", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "10348"}
        , {"_value" : "10351"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2021-06-11T13:53:07.137Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2021-06-04", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will provide information on the total spend on compliance activities by HMRC\u2019s Large Business Directorate in each year between 2014-15 and 2019-20.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"}
      }
      , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"}
      , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"}
      ], "uin" : "10349"}
    , {"_about" : "http://data.parliament.uk/resources/1329472", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1329472/answer", "answerText" : {"_value" : "<p>The information requested has been provided in the table below:<\/p><p> <\/p><table><tbody><tr><td><p><strong>Year<\/strong><\/p><\/td><td><p><strong>Active enquiries<\/strong> <strong>at each 31/3<\/strong><\/p><\/td><td><p><strong>Enquiries initiated<\/strong> <strong>during the year<\/strong><\/p><\/td><td><p><strong>Enquiries closed<\/strong> <strong>during the year<\/strong><\/p><\/td><\/tr><tr><td><p>2014-15<\/p><\/td><td><p>3722<\/p><\/td><td><p>3041<\/p><\/td><td><p>3135<\/p><\/td><\/tr><tr><td><p>2015-16<\/p><\/td><td><p>3875<\/p><\/td><td><p>3251<\/p><\/td><td><p>3112<\/p><\/td><\/tr><tr><td><p>2016-17<\/p><\/td><td><p>3617<\/p><\/td><td><p>2825<\/p><\/td><td><p>3109<\/p><\/td><\/tr><tr><td><p>2017-18<\/p><\/td><td><p>3302<\/p><\/td><td><p>2845<\/p><\/td><td><p>2667<\/p><\/td><\/tr><tr><td><p>2018-19<\/p><\/td><td><p>3263<\/p><\/td><td><p>1993<\/p><\/td><td><p>2551<\/p><\/td><\/tr><tr><td><p>2019-20<\/p><\/td><td><p>3220<\/p><\/td><td><p>1940<\/p><\/td><td><p>1986<\/p><\/td><\/tr><\/tbody><\/table><p> <\/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" : "2021-06-11", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2021-06-11T14:00:46.637Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2021-06-04", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will provide information on the number of (a) active enquiries, (b) enquiries initiated and (c) enquiries closed by HMRC\u2019s Large Business Directorate in each year between 2014-15 and 2019-20.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"}
      }
      , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"}
      , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"}
      ], "uin" : "10350"}
    , {"_about" : "http://data.parliament.uk/resources/1329473", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1329473/answer", "answerText" : {"_value" : "<p>The full-time equivalent number of staff working for HMRC\u2019s Large Business Directorate was as follows:<\/p><p> <\/p><table><tbody><tr><td><p>31 March 2015<\/p><\/td><td><p>2,022<\/p><\/td><\/tr><tr><td><p>31 March 2016<\/p><\/td><td><p>2,137<\/p><\/td><\/tr><tr><td><p>31 March 2017<\/p><\/td><td><p>2,392<\/p><\/td><\/tr><tr><td><p>31 March 2018<\/p><\/td><td><p>2,338<\/p><\/td><\/tr><tr><td><p>31 March 2019<\/p><\/td><td><p>2,367<\/p><\/td><\/tr><tr><td><p>31 March 2020<\/p><\/td><td><p>2,395<\/p><\/td><\/tr><\/tbody><\/table><p> <\/p><p>The Large Business Directorate manages the tax compliance of the UK\u2019s 2,000 largest and most complex businesses through a Customer Compliance Manager (CCM) model. CCMs are highly trained specialists, who lead teams of highly skilled tax professionals and other specialists to scrutinise these most complex and potentially high-risk business customers.<\/p><p> <\/p><p>HMRC deploy their Large Business Directorate teams flexibly and their compliance professionals are likely to work on a number of different customer enquiries and tax issues at any one time. It is therefore not possible to say how many staff work on each individual Large Business Directorate enquiry.<\/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" : "2021-06-11", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "10348"}
        , {"_value" : "10349"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2021-06-11T13:53:07.183Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2021-06-04", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will provide information on the average (a) headcount and (b) full time equivalent number of staff working on each active enquiry undertaken by HMRC\u2019s Large Business Directorate in each year between 2014-15 to 2019-20.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"}
      }
      , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"}
      , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"}
      ], "uin" : "10351"}
    , {"_about" : "http://data.parliament.uk/resources/1329474", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1329474/answer", "answerText" : {"_value" : "<p>Information has been provided in the table below:<\/p><p> <\/p><table><tbody><tr><td><p> <\/p><\/td><td><p> <\/p><\/td><td><p>Risks Closed<br> During each Year Ended 31 March<\/p><\/td><\/tr><tr><td><p>2014/15<\/p><\/td><td><p>Crown Dependencies<\/p><\/td><td><p>24<\/p><\/td><\/tr><tr><td><p> <\/p><\/td><td><p>British Overseas Territories<\/p><\/td><td><p>54<\/p><\/td><\/tr><tr><td><p>2015/16<\/p><\/td><td><p>Crown Dependencies<\/p><\/td><td><p>25<\/p><\/td><\/tr><tr><td><p> <\/p><\/td><td><p>British Overseas Territories<\/p><\/td><td><p>50<\/p><\/td><\/tr><tr><td><p>2016/17<\/p><\/td><td><p>Crown Dependencies<\/p><\/td><td><p>33<\/p><\/td><\/tr><tr><td><p> <\/p><\/td><td><p>British Overseas Territories<\/p><\/td><td><p>30<\/p><\/td><\/tr><tr><td><p>2017/18<\/p><\/td><td><p>Crown Dependencies<\/p><\/td><td><p>16<\/p><\/td><\/tr><tr><td><p> <\/p><\/td><td><p>British Overseas Territories<\/p><\/td><td><p>43<\/p><\/td><\/tr><tr><td><p>2018/19<\/p><\/td><td><p>Crown Dependencies<\/p><\/td><td><p>28<\/p><\/td><\/tr><tr><td><p> <\/p><\/td><td><p>British Overseas Territories<\/p><\/td><td><p>31<\/p><\/td><\/tr><tr><td><p>2019/20<\/p><\/td><td><p>Crown Dependencies<\/p><\/td><td><p>25<\/p><\/td><\/tr><tr><td><p> <\/p><\/td><td><p>British Overseas Territories<\/p><\/td><td><p>31<\/p><\/td><\/tr><\/tbody><\/table><p> <\/p><p> <\/p><p>Data in respect of individual dependencies and territories has not been provided, in order to protect taxpayer confidentiality.<\/p><p> <\/p><p>Any information that could identify individual taxpayers, including aggregate information concerning a small number of taxpayers, is exempt under <a href=\"https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.legislation.gov.uk%2Fukpga%2F2005%2F11%2Fsection%2F18&amp;data=02%7C01%7Cdebbie.hill%40hmrc.gov.uk%7Cc33500f7b99648db859608d86521d362%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637370543233973862&amp;sdata=HQvMptuc5nNYkxPqVx3spTwR25hYkt286IQQkzW0nTs%3D&amp;reserved=0\" target=\"_blank\">Section 18 Commissioners for Revenue and Customs Act 2005<\/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" : "2021-06-11", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2021-06-11T13:59:09.557Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2021-06-04", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will provide information on the (a) number and (b) volume of enquiries undertaken by HMRC\u2019s Large Business Directorate in respect of businesses of which the registered location of the parent group is in the (a) UK Crown dependencies and (b) British overseas territories, broken down by territory and dependency in each year between 2014-15 to 2019-20.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"}
      }
      , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"}
      , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"}
      ], "uin" : "10352"}
    , {"_about" : "http://data.parliament.uk/resources/1329475", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1329475/answer", "answerText" : {"_value" : "<p>The mean and median duration in months for all enquiries concluded by HMRC\u2019s Large Business Directorate was as follows:<\/p><p> <\/p><table><tbody><tr><td><p>Year<\/p><\/td><td><p>Mean<\/p><\/td><td><p>Median<\/p><\/td><\/tr><tr><td><p>2014-15<\/p><\/td><td><p>11.2<\/p><\/td><td><p>4<\/p><\/td><\/tr><tr><td><p>2015-16<\/p><\/td><td><p>11.2<\/p><\/td><td><p>4<\/p><\/td><\/tr><tr><td><p>2016-17<\/p><\/td><td><p>14.3<\/p><\/td><td><p>5<\/p><\/td><\/tr><tr><td><p>2017-18<\/p><\/td><td><p>12.9<\/p><\/td><td><p>6<\/p><\/td><\/tr><tr><td><p>2018-19<\/p><\/td><td><p>14.8<\/p><\/td><td><p>8<\/p><\/td><\/tr><tr><td><p>2019-20<\/p><\/td><td><p>17.2<\/p><\/td><td><p>7<\/p><\/td><\/tr><\/tbody><\/table>"}
        , "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" : "2021-06-11", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2021-06-11T14:02:33.7Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2021-06-04", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will provide information on the (a) mean and (b) median duration of all enquiries concluded that year by HMRC\u2019s Large Business Directorate in each financial year between 2014-15 and 2019-20; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"}
      }
      , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"}
      , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"}
      ], "uin" : "10353"}
    , {"_about" : "http://data.parliament.uk/resources/1312246", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1312246/answer", "answerText" : {"_value" : "<p>There has been no change to the normal rules which apply in respect of input tax deduction in the UK.<\/p><p> <\/p><p>Further information on recovering input tax is available in the VAT guide (VAT Notice 700) at <a href=\"https://www.gov.uk/guidance/vat-guide-notice-700\" target=\"_blank\">https://www.gov.uk/guidance/vat-guide-notice-700<\/a>.<\/p><p> <\/p><p>Full guidance for UK businesses on the arrangements following the end of the transition period can be found at <a href=\"https://www.gov.uk/transition\" target=\"_blank\">https://www.gov.uk/transition<\/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" : "2021-04-29", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2021-04-29T09:30:31.57Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2021-04-26", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
      , "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 steps he is taking to support businesses that are experiencing retrospective withdrawal of input tax claims and fines following the UK\u2019s withdrawal from the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"}
      }
      , "tablingMemberConstituency" : {"_value" : "Barnsley Central"}
      , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"}
      ], "uin" : "187235"}
    , {"_about" : "http://data.parliament.uk/resources/1312255", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1312255/answer", "answerText" : {"_value" : "<p>The super-deduction is available only to incorporated businesses subject to the charge of UK corporation tax.<\/p><p>The Government has no plans to extend the super-deduction to unincorporated businesses.<\/p><p>Unincorporated businesses can continue to claim 100% relief on qualifying investments in plant and machinery through the Annual Investment Allowance, which will remain at its highest ever level of £1 million until the end of 2021.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
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      , "date" : {"_value" : "2021-04-26", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
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      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending the super deduction to unincorporated businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4601", "label" : {"_value" : "Biography information for Andrew Bowie"}
      }
      , "tablingMemberConstituency" : {"_value" : "West Aberdeenshire and Kincardine"}
      , "tablingMemberPrinted" : [{"_value" : "Andrew Bowie"}
      ], "uin" : "187293"}
    , {"_about" : "http://data.parliament.uk/resources/1280141", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1280141/answer", "answerText" : {"_value" : "<p>The Government remains committed to a tax system that wherever possible is simple, fair and easy to use, including in relation to the taxation of companies, partnerships and sole traders. It will continue to consider recommendations made by the independent Office of Tax Simplification, and keeps all taxes under review. Any changes to tax policy will be announced at fiscal events.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
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      , "date" : {"_value" : "2021-01-25", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
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      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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      ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of simplifying and equalising tax rules affecting companies, partnerships, and sole traders.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4634", "label" : {"_value" : "Biography information for Christine Jardine"}
      }
      , "tablingMemberConstituency" : {"_value" : "Edinburgh West"}
      , "tablingMemberPrinted" : [{"_value" : "Christine Jardine"}
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    , {"_about" : "http://data.parliament.uk/resources/1271620", "AnsweringBody" : [{"_value" : "Treasury"}
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        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
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      , "date" : {"_value" : "2020-12-16", "_datatype" : "dateTime"}
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      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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      ], "questionText" : "To ask the Chancellor of the Exchequer, what steps his Department is taking to improve the payment rates of corporate tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/411", "label" : {"_value" : "Biography information for Mr Barry Sheerman"}
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