http://webarchive.nationalarchives.gov.uk/+/http://www.hmrc.gov.uk///about/reports.htm<\/a><\/p> <\/p>
With the merger of Inland Revenue and Customs and Excise in 2005, HMRC was created as a single department. As a single integrated department, HMRC is no longer organised as a separate entity, nor does it report Customs as a separate entity.<\/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" : "2018-02-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-02-01T09:49:21.873Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2018-01-29", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs: Staff"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the the Chancellor of the Exchequer, pursuant to the Answer of 18 January to Question 123164, for the (a) staff numbers and (b) budget for Customs A/B for each year since 2008.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4615", "label" : {"_value" : "Biography information for Lloyd Russell-Moyle"}
}
, "tablingMemberConstituency" : {"_value" : "Brighton, Kemptown"}
, "tablingMemberPrinted" : [{"_value" : "Lloyd Russell-Moyle"}
], "uin" : "125321"}
, {"_about" : "http://data.parliament.uk/resources/831196", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/831196/answer", "answerText" : {"_value" : "
HM Treasury is discussing the subject of VAT and Energy Saving materials with the European Commission following the Court of Justice of the European Union\u2019s judgment in 2015.<\/p>
<\/p>
We welcome the publication of the European Commission\u2019s recent Proposal on VAT rates. It is right that Member States have flexibility in applying VAT on different products. The proposal will need to be discussed and unanimously agreed by the Member States.<\/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" : "2018-01-31", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-01-31T08:46:35.727Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2018-01-26", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Energy: VAT"}
, "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 rate of VAT applied to energy saving materials; and what assessment he has made of the effect of the updated EU VAT Action Plan on energy saving materials in the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4500", "label" : {"_value" : "Biography information for Clive Lewis"}
}
, "tablingMemberConstituency" : {"_value" : "Norwich South"}
, "tablingMemberPrinted" : [{"_value" : "Clive Lewis"}
], "uin" : "125204"}
, {"_about" : "http://data.parliament.uk/resources/830375", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/830375/answer", "answerText" : {"_value" : "
Heavy Goods Vehicle drivers are, like other employees, able to claim tax relief for the cost of food and provisions incurred in the course of business travel.<\/p>
<\/p>
There are no plans to introduce tax relief for food and provisions purchased in advance for business journeys.<\/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" : "2018-02-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-02-01T14:57:45.797Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2018-01-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Large Goods Vehicle Drivers: Tax Allowances"}
, "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 plans he has to bring forward legislative proposals to introduce tax relief to enable HGV drivers to claim an allowance for food and provisions bought in advance of overnight stays.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4479", "label" : {"_value" : "Biography information for Nick Thomas-Symonds"}
}
, "tablingMemberConstituency" : {"_value" : "Torfaen"}
, "tablingMemberPrinted" : [{"_value" : "Nick Thomas-Symonds"}
], "uin" : "124941"}
, {"_about" : "http://data.parliament.uk/resources/830385", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/830385/answer", "answerText" : {"_value" : "
Before any UK business can access mandatory binding arbitration under the new tax treaty with Lesotho, it must present a case to HMRC explaining why it believes Lesotho is not applying the tax treaty properly. Only if HMRC agrees that the UK business\u2019s case is justified can the matter be taken up between HMRC and the authorities in Lesotho under the Mutual Agreement Procedure. Where benefits of the tax treaty are justifiably denied by Lesotho because the UK business has engaged in tax avoidance arrangements, a case would not be accepted into the Mutual Agreement Procedure and it could not therefore reach the arbitration process.<\/p>
<\/p>
If a case is accepted into the Mutual Agreement Procedure, the authorities in the UK and Lesotho will discuss it and have two years to reach a mutually acceptable conclusion. Only if they do not succeed in that can the business request arbitration. If the case were to make it that far \u2013 and no case has so far ever been arbitrated under any of the UK\u2019s treaties which include provision for it \u2013 an independent arbitration panel would consider the case on its merits.<\/p>
<\/p>
The UK is committed to countering tax avoidance, including arrangements that seek to abuse the provisions of our tax treaties or the domestic law of either treaty partner. The new tax treaty contains a range of provisions, which the UK requested, that prevent treaty benefits being granted in cases of tax avoidance.<\/p>
<\/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" : "2018-02-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-02-01T14:30:03.537Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2018-01-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance: Lesotho"}
, "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 steps has he taken to ensure that the mandatory binding arbitration clause in the UK\u2019s tax treaty with Lesotho cannot be used by UK businesses to demand of the Lesotho Government that it does not challenge tax avoidance by UK businesses operating in Lesotho.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/298", "label" : {"_value" : "Biography information for Steve McCabe"}
}
, "tablingMemberConstituency" : {"_value" : "Birmingham, Selly Oak"}
, "tablingMemberPrinted" : [{"_value" : "Steve McCabe"}
], "uin" : "124951"}
, {"_about" : "http://data.parliament.uk/resources/830386", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/830386/answer", "answerText" : {"_value" : "
In a Written Ministerial Statement on 15 March 2011, after impact assessments were introduced, the then Exchequer Secretary to the Treasury gave details of exceptions from the requirement to publish an impact assessment; secondary legislation enacting double taxation treaties was listed among them.<\/p>
<\/p>
The reason we have not produced an impact assessment is that tax treaties impose no obligations on taxpayers; rather they give UK residents relief from foreign tax in prescribed circumstances. They also provide relief from UK tax for non-residents in a comparable situation.<\/p>
<\/p>
Furthermore, as the benefits of tax treaties depend on dynamic changes of behaviour by taxpayers, it is incredibly difficult to analyse the impact of tax treaties. But by governing the taxation of cross-border income flows in a predictable manner and eliminating double taxation and excessive taxation, tax treaties promote international trade and investment, leading to sustainable tax revenues which are vital in financing for development.<\/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" : "2018-02-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-02-01T14:17:12.143Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2018-01-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation: Developing Countries"}
, "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 undertake an assessment of the potential merits of impact assessments of the effect on the (a) economy, (b) human rights and (c) environment of bilateral tax treaties between the UK and a low-income countries.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/298", "label" : {"_value" : "Biography information for Steve McCabe"}
}
, "tablingMemberConstituency" : {"_value" : "Birmingham, Selly Oak"}
, "tablingMemberPrinted" : [{"_value" : "Steve McCabe"}
], "uin" : "124952"}
, {"_about" : "http://data.parliament.uk/resources/830387", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/830387/answer", "answerText" : {"_value" : "
The UK\u2019s starting point in treaty negotiations is based closely on the OECD Model Tax Convention, which includes a mandatory binding arbitration clause. We believe this is a useful mechanism for resolving disputes and always request it in negotiations. But we respect the position of countries that do not wish to include it and there is never any question in negotiations of either side imposing conditions on the other. Lesotho was happy to agree the inclusion of the provision in the new treaty.<\/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" : "2018-02-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-02-01T14:23:08.117Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2018-01-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation: Lesotho"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, whether his Department requested the inclusion of a mandatory binding arbitration clause in the UK\u2019s new tax treaty with Lesotho.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/298", "label" : {"_value" : "Biography information for Steve McCabe"}
}
, "tablingMemberConstituency" : {"_value" : "Birmingham, Selly Oak"}
, "tablingMemberPrinted" : [{"_value" : "Steve McCabe"}
], "uin" : "124953"}
, {"_about" : "http://data.parliament.uk/resources/830389", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/830389/answer", "answerText" : {"_value" : "
No representations were received from UK companies on (a) the negotiation or (b) the ratification of the new tax treaty with Lesotho. It was Lesotho who approached the UK to seek renegotiation.<\/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" : "2018-02-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-02-01T14:58:41.687Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2018-01-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation: Lesotho"}
, "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 representations his Department received from UK companies on the (a) negotiation and (b) ratification of the new tax treaty with Lesotho.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/298", "label" : {"_value" : "Biography information for Steve McCabe"}
}
, "tablingMemberConstituency" : {"_value" : "Birmingham, Selly Oak"}
, "tablingMemberPrinted" : [{"_value" : "Steve McCabe"}
], "uin" : "124955"}
, {"_about" : "http://data.parliament.uk/resources/830569", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/830569/answer", "answerText" : {"_value" : "
First-time buyers of shared ownership property who choose to pay SDLT at purchase on the whole market value of the property can benefit from the relief. If the property is worth £300,000 or less, there will be no SDLT to pay. According to Ministry of Housing, Communities and Local Government data, the median shared ownership market value is £220,000.<\/p>
<\/p>
Where market value treatment does not apply, or has not been opted for, the first-time buyers\u2019 relief cannot be claimed. There is already a special SDLT treatment given to purchasers of new shared ownership properties. Purchasers can choose to pay SDLT on the initial portion purchased with a further SDLT charge if they buy the remaining share in the future.<\/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" : "2018-02-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-02-01T14:25:17.517Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2018-01-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Shared Ownership Schemes: Stamp Duty Land 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 assessment he has made of whether purchasers of shared ownership properties are benefiting from the the stamp duty exemption announced in Autumn Budget 2017; and whether purchasers who opt to stamp duty on the value of the initial share benefit from that exemption.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1585", "label" : {"_value" : "Biography information for Stephen Hammond"}
}
, "tablingMemberConstituency" : {"_value" : "Wimbledon"}
, "tablingMemberPrinted" : [{"_value" : "Stephen Hammond"}
], "uin" : "125097"}
, {"_about" : "http://data.parliament.uk/resources/830000", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/830000/answer", "answerText" : {"_value" : "Information on HMRC enforcement outcomes is published in the Strategic Export Controls Annual Reports which are available on the gov.uk. Website. The specific information requested is not readily available. HMRC takes breaches of strategic export controls very seriously but does not view a criminal prosecution as the only successful law enforcement outcome in all cases. There are several other options they can and regularly do exercise; these include building awareness, sending warning letters, issuing compound penalties and seizure or disruption actions."}
, "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" : "2018-01-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-01-29T14:54:10.543Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2018-01-24", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Export Control Act 2002: Arrests"}
, "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 arrests have been made under the provisions of the Export Control Act 2002 in each year since that Act came into effect; how many charging decisions have been received on such breaches from the CPS; on what dates such decisions were received; and how many criminal convictions have resulted from each such charging decision.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4615", "label" : {"_value" : "Biography information for Lloyd Russell-Moyle"}
}
, "tablingMemberConstituency" : {"_value" : "Brighton, Kemptown"}
, "tablingMemberPrinted" : [{"_value" : "Lloyd Russell-Moyle"}
], "uin" : "124723"}
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