HM Revenue and Customs (HMRC) does not release the details of investigations where no conviction has taken place or the names of those individuals or companies that HMRC have previously, or are currently, investigating.<\/p>
<\/p>
Details of the prosecution for a trafficking and brokering offence arising under the provisions of the Export Control Order 2008 are as follows:<\/p>
<\/p>
One individual was arrested in March 2011 for promoting the supply or delivery of handguns and hand-held surface to air missiles to Azerbaijan, in contravention of the Export Control Order 2008. In July 2012, they were found guilty on both counts and sentenced to three and a half years in respect of missiles and two and a half years in respect of the handguns, to run concurrently.<\/p>
<\/p>
The action HMRC takes in respect of breaches of export controls will depend on the nature and seriousness of any offence, and that action is not limited to investigation with a view to prosecution.<\/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" : "2018-01-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-01-25T15:35:58.26Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2018-01-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Export Controls: 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, pursuant to the Answer of 19 January 2018 to Question 123165, what the dates were of each of the five arrests made; what the names were of each of the people arrested; and what the details of the charges were by section of the 2008 control order.", "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" : "124122"} , {"_about" : "http://data.parliament.uk/resources/828273", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/828273/answer", "answerText" : {"_value" : "
HM Revenue and Customs\u2019 consultation closed on 3 February 2016.<\/p>
<\/p>
HM Treasury are discussing the practical application of the Court of Justice of the European Union\u2019s judgment regarding the UK\u2019s application of VAT law in respect to energy saving materials with the European Commission.<\/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" : "2018-01-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-01-25T16:23:03.747Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2018-01-22", "_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, when he plans to respond to his Department's consultation on VAT on energy-saving materials of December 2015.", "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" : "124233"} , {"_about" : "http://data.parliament.uk/resources/825802", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/825802/answer", "answerText" : {"_value" : "
The government has committed to extending a zero rate of VAT to women\u2019s sanitary products as soon as we are legally able to.<\/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" : "2018-01-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-01-23T15:28:47.793Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2018-01-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: 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, if he will introduce a VAT zero rate on women's sanitary products immediately after the UK leaves the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4633", "label" : {"_value" : "Biography information for Paul Girvan"} } , "tablingMemberConstituency" : {"_value" : "South Antrim"} , "tablingMemberPrinted" : [{"_value" : "Paul Girvan"} ], "uin" : "123869"} , {"_about" : "http://data.parliament.uk/resources/825536", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/825536/answer", "answerText" : {"_value" : "
The VOA's estates programme is transforming the way it uses its offices to support new and more efficient ways of working. It balances affordability and geographic coverage. By consolidating into a smaller number of higher-quality buildings, the VOA will be able to support its staff in adapting to a more flexible way of working, delivering services to its customers in a more cost-effective and sustainable way.<\/p>
<\/p>
For information on VOA offices due to close within the next five to seven years, I refer the honourable member to the supplementary information provided to the House of Commons Library for Parliamentary Questions UIN 117327: VOA Closures.<\/p>
<\/p>
VOA is a sub \u2013 tenant of The Mount House where VOA\u2019s Shrewsbury office is located. After the VOA vacate the building in 2020/21, the landlord will be responsible for determining the future of the building and only they can advise on this.<\/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" : "2018-01-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-01-23T15:32:22.527Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2018-01-18", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Valuation Office Agency: Shrewsbury"} , "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 the Valuation Order Agency has for their tenancy of The Mount House, Shrewsbury, in 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1566", "label" : {"_value" : "Biography information for Daniel Kawczynski"} } , "tablingMemberConstituency" : {"_value" : "Shrewsbury and Atcham"} , "tablingMemberPrinted" : [{"_value" : "Daniel Kawczynski"} ], "uin" : "123674"} , {"_about" : "http://data.parliament.uk/resources/825555", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/825555/answer", "answerText" : {"_value" : "
The UK government is devolving powers over Welsh rates of income tax to the Welsh Assembly. From April 2019, the Welsh Government will be able to set the basic, higher, and additional rates of income tax in Wales. These new tax powers, combined with the new funding settlement agreed in the Welsh Government\u2019s fiscal framework, will mean the Welsh Government is responsible for raising more of what it spends. This paves the way to making the Welsh Assembly a more powerful, accountable and mature institution, with greater powers and responsibilities to grow and support the Welsh economy.<\/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" : "2018-01-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-01-23T15:29:32.987Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2018-01-18", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Income Tax: Wales"} , "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 the adequacy of the powers devolved to the Welsh Government on income tax.", "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" : "123689"} , {"_about" : "http://data.parliament.uk/resources/825565", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/825565/answer", "answerText" : {"_value" : "
The Government recognises the importance of VAT accounting treatment to business, and is exploring options to mitigate any cash-flow impacts for business as a result of potential changes following EU exit. The number of businesses importing goods from the EU, broken down by region, is set out in table 4 of HMRC\u2019s quarterly Trade Statistics publication:<\/p>
<\/p>