{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2018-11-19T16%3A58%3A04.968Z&min-answer.questionFirstAnswered.=2016-10-31T14%3A46%3A34.14Z&min-AnswerDate=2018-01-08&answer.answeringMember.label=Biography+information+for+Mel+Stride", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?max-ddpModified.=2018-11-19T16%3A58%3A04.968Z&min-answer.questionFirstAnswered.=2016-10-31T14%3A46%3A34.14Z&min-AnswerDate=2018-01-08&answer.answeringMember.label=Biography+information+for+Mel+Stride", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2018-11-19T16%3A58%3A04.968Z&min-answer.questionFirstAnswered.=2016-10-31T14%3A46%3A34.14Z&min-AnswerDate=2018-01-08&_metadata=all&answer.answeringMember.label=Biography+information+for+Mel+Stride", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&max-ddpModified.=2018-11-19T16%3A58%3A04.968Z&min-answer.questionFirstAnswered.=2016-10-31T14%3A46%3A34.14Z&min-AnswerDate=2018-01-08&answer.answeringMember.label=Biography+information+for+Mel+Stride", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2018-11-19T16%3A58%3A04.968Z&min-answer.questionFirstAnswered.=2016-10-31T14%3A46%3A34.14Z&min-AnswerDate=2018-01-08&answer.answeringMember.label=Biography+information+for+Mel+Stride", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2018-11-19T16%3A58%3A04.968Z&min-answer.questionFirstAnswered.=2016-10-31T14%3A46%3A34.14Z&min-AnswerDate=2018-01-08&answer.answeringMember.label=Biography+information+for+Mel+Stride", "items" : [{"_about" : "http://data.parliament.uk/resources/1008474", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1008474/answer", "answerText" : {"_value" : "

The government is determined to ensure that everyone who is entitled to the National Minimum and Living Wage (NMW) receives it. Anyone who feels they have not been paid the NMW should contact the Acas helpline on 0300 123 1100 or via the online complaints form at gov.uk. HMRC reviews all complaints that are referred to them.<\/p>

<\/p>

All businesses, irrespective of size or business sector are responsible for paying the correct minimum wage to their staff. HMRC won\u2019t hesitate to take action to ensure that workers receive what they are legally entitled to.<\/p>

<\/p>

Most NMW cases are subject to civil (non-criminal) sanctions, the consequences of which include fines of up to 200% of the determined underpayment, and public naming.<\/p>

<\/p>

In 2016/17, HMRC issued around £4 million in penalties to 821 employers for underpaying NMW to workers, and in 2017/18 issued over £14 million in penalties to 810 employers.<\/p>

<\/p>

It is not possible to identify all NMW breaches involving the employment of interns, as HMRC does not routinely record the employment characteristics of individual workers who are owed and paid arrears. In most cases, interns would be repaid alongside all other workers and the data recorded as a single entry against the company.<\/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" : "2018-11-26", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-26T14:46:36.787Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Minimum Wage: Fines"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 November 2018 to Question 187012, how many civil sanctions have been applied to employers for failing to pay the national minimum wage (a) in total and (b) in relation to internship roles in each year since 1 January 2017.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3997", "label" : {"_value" : "Biography information for Sir Alec Shelbrooke"} } , "tablingMemberConstituency" : {"_value" : "Elmet and Rothwell"} , "tablingMemberPrinted" : [{"_value" : "Alec Shelbrooke"} ], "uin" : "192106"} , {"_about" : "http://data.parliament.uk/resources/1007765", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1007765/answer", "answerText" : {"_value" : "

12,321 businesses have been registered under the Registered Exporter system (Rex) since January 2017.<\/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" : "2018-11-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-20T15:11:11.3Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business: Exports"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many businesses have registered under the Registered Exporter system in the last two years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "191882"} , {"_about" : "http://data.parliament.uk/resources/1007814", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1007814/answer", "answerText" : {"_value" : "

HMRC issue a National Insurance number to an individual shortly before they reach their sixteenth birthday. The process ensures that no two individuals can be issued with the same number, even where they share the same name and date of birth. Where an individual has not been allocated a National Insurance number by HMRC, they can apply to DWP who will undertake a face to face interview to establish their identity and check entitlement to a number. This again ensures a National Insurance number cannot be issued to more than one person.<\/p>

<\/p>

In each case, a National Insurance number will be unique to each individual and remain the same for life. Both HMRC and DWP take seriously any attempts to use the National Insurance number fraudulently and have a range of measures in place to counter abuse wherever it occurs.<\/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" : "2018-11-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "191940"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-20T15:07:21.997Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance: Fraud"} , "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 protection is in place to prevent fraudulent use of National Insurance numbers when individuals share the same name and date of birth.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4385", "label" : {"_value" : "Biography information for Dr Philippa Whitford"} } , "tablingMemberConstituency" : {"_value" : "Central Ayrshire"} , "tablingMemberPrinted" : [{"_value" : "Dr Philippa Whitford"} ], "uin" : "191939"} , {"_about" : "http://data.parliament.uk/resources/1007815", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1007815/answer", "answerText" : {"_value" : "

HMRC issue a National Insurance number to an individual shortly before they reach their sixteenth birthday. The process ensures that no two individuals can be issued with the same number, even where they share the same name and date of birth. Where an individual has not been allocated a National Insurance number by HMRC, they can apply to DWP who will undertake a face to face interview to establish their identity and check entitlement to a number. This again ensures a National Insurance number cannot be issued to more than one person.<\/p>

<\/p>

In each case, a National Insurance number will be unique to each individual and remain the same for life. Both HMRC and DWP take seriously any attempts to use the National Insurance number fraudulently and have a range of measures in place to counter abuse wherever it occurs.<\/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" : "2018-11-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "191939"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-20T15:07:22.043Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance"} , "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 systems are in place to distinguish people's National Insurance details when more than one person share the same name and date of birth.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4385", "label" : {"_value" : "Biography information for Dr Philippa Whitford"} } , "tablingMemberConstituency" : {"_value" : "Central Ayrshire"} , "tablingMemberPrinted" : [{"_value" : "Dr Philippa Whitford"} ], "uin" : "191940"} , {"_about" : "http://data.parliament.uk/resources/1006873", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1006873/answer", "answerText" : {"_value" : "

In October HMRC opened the pilot to around half a million businesses which meet the initial eligibility criteria. This means that around half of businesses with turnover above the VAT threshold will be able to join the new service now, and begin familiarising themselves with it, with further businesses eligible to join shortly.<\/p>

<\/strong><\/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" : "2018-11-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-19T15:59:24.003Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Electronic Government"} , "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 progress has been made on implementing the pilot system for VAT ahead of the introduction of the Making Tax Digital regime in April 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "191318"} , {"_about" : "http://data.parliament.uk/resources/1006875", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1006875/answer", "answerText" : {"_value" : "

The quantities of electricity and natural gas used by HMRC, the Valuations Office Agency and the Bank of England during 2015-16, 2016-17 and 2017-18 are shown in the table below.<\/p>

<\/p>

<\/p>

Department<\/p><\/td>

2015-16<\/p><\/td>

2016-17<\/p><\/td>

2017-18<\/p><\/td><\/tr>

HMRC<\/p><\/td>

Electricity (kWh)<\/p><\/td>

131,609,522<\/p><\/td>

121,652,717<\/p><\/td>

118,800,248<\/p><\/td><\/tr>

Gas (kWh)<\/p><\/td>

127,762,062<\/p><\/td>

120,395,843<\/p><\/td>

116,023,372<\/p><\/td><\/tr>

VOA<\/p><\/td>

Electricity (kWh)<\/p><\/td>

1,889,340<\/p><\/td>

2,615,620<\/p><\/td>

2,152,840<\/p><\/td><\/tr>

<\/p><\/td>

Gas (kWh)<\/p><\/td>

1,667,922<\/p><\/td>

1,339,405<\/p><\/td>

1,172,962<\/p><\/td><\/tr>

Bank of England<\/p><\/td>

Electricity (kWh)<\/p><\/td>

34,912,704<\/p><\/td>

37,030,738<\/p><\/td>

35,511,277<\/p><\/td><\/tr>

Gas (kWh)<\/p><\/td>

17,068,773<\/p><\/td>

15,366,608<\/p><\/td>

18,467,814<\/p><\/td><\/tr><\/tbody><\/table>"} , "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" : "2018-11-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-23T14:47:54.67Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Treasury: Energy"} , "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 the quantity was of (a) electricity and (b) natural gas used by (i) HMRC, (ii) the Valuations Office Agency and (iii) the Bank of England in each of the last three years for which figures are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4393", "label" : {"_value" : "Biography information for Stuart C McDonald"} } , "tablingMemberConstituency" : {"_value" : "Cumbernauld, Kilsyth and Kirkintilloch East"} , "tablingMemberPrinted" : [{"_value" : "Stuart C. McDonald"} ], "uin" : "191435"} , {"_about" : "http://data.parliament.uk/resources/1007007", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1007007/answer", "answerText" : {"_value" : "

Legislation was introduced with effect from 6 December 2010 to address avoidance schemes under which profits were said to fall out of account, or tax relief for losses were claimed, as a result of the way in which financial assets were recognised in accounts. Since that date, existing schemes have been unwound and there have been no further known iterations of these schemes. The measure has therefore been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.<\/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" : "2018-11-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-19T15:35:42.03Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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, how much revenue has accrued to the public purse since 2011 from preventing individuals and companies using accounting derecognition rules in relation to loans and derivatives to avoid paying corporation tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "191458"} , {"_about" : "http://data.parliament.uk/resources/1007010", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1007010/answer", "answerText" : {"_value" : "

Legislation was introduced with effect from 27 February 2012 to address a tax avoidance scheme which sought to obtain tax credits for a corporate investor in relation to distributions made by an Authorised Investment Fund where no underlying tax had in fact been suffered. Separately, legislation was introduced with effect from 15 September 2011 to address tax avoidance which sought to obtain a tax advantage in relation to manufactured overseas dividends, involving claims to repay or set-off withholding tax which had not actually been suffered.<\/p>

<\/p>

Since these measures were introduced, there have been no known further iterations of these avoidance schemes. They have therefore been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.<\/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" : "2018-11-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-19T15:49:21.177Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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, how much revenue has accrued to the public purse since 2011 through the prevention of tax avoidance resulting from the creation for corporate investors of a credit for UK tax where no tax has been paid.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "191459"} , {"_about" : "http://data.parliament.uk/resources/1007013", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1007013/answer", "answerText" : {"_value" : "

HMRC do not measure revenue accruals from Security payments relating to PAYE and/or NICs as this type of intervention is a deposit in absolute terms, which is either used against unpaid liabilities as may be appropriate, or returned to the customer once the risk of non- payment has been reasonably mitigated; therefore the deposits are not additional monies outside of any such liability.<\/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" : "2018-11-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-19T15:55:36.77Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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, how much revenue has accrued to the public purse since 2011 from enabling HMRC to require a security from employers where there is a serious risk that tax due under PAYE or class 1 NICs will go unpaid.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "191460"} , {"_about" : "http://data.parliament.uk/resources/1007014", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1007014/answer", "answerText" : {"_value" : "

Legislation was introduced following the 2010 Summer Budget to counter an avoidance scheme involving the transfer of insurance business with unrecognised profits. HM Revenue and Customs (HMRC) is not aware of any instances of this avoidance entered into after the legislation was announced, but it is not possible to say how much tax would otherwise have been lost.<\/p>

The changes referred to in the question relating to overseas life insurance companies and to transfers of business to non-EEA countries, also proposed in the 2010 Summer Budget, were not anti-avoidance measures. Subsequently Ministers decided not proceed with these measures so HMRC and industry could focus on the substantial changes to the tax rules for life insurance companies introduced in Finance Act 2012.<\/p>

<\/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" : "2018-11-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-19T15:52:56.803Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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, how much revenue has accrued to the public purse since 2011 from the (a) introduction of anti-avoidance measures which have modified tax rules that apply to overseas life insurance companies and (b) application of the transfer of business rules when non-profit business is transferred to a non-EEA country.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "191461"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&max-ddpModified.=2018-11-19T16%3A58%3A04.968Z&min-answer.questionFirstAnswered.=2016-10-31T14%3A46%3A34.14Z&min-AnswerDate=2018-01-08&answer.answeringMember.label=Biography+information+for+Mel+Stride", "page" : 0, "startIndex" : 1, "totalResults" : 990, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }