{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-ddpCreated=2016-10-27T19%3A27%3A17.503Z&answer.answeringMemberConstituency=North+East+Bedfordshire&max-questionFirstAnswered.=2022-09-28T16%3A18%3A10.017Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-ddpCreated=2016-10-27T19%3A27%3A17.503Z&answer.answeringMemberConstituency=North+East+Bedfordshire&max-questionFirstAnswered.=2022-09-28T16%3A18%3A10.017Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-ddpCreated=2016-10-27T19%3A27%3A17.503Z&answer.answeringMemberConstituency=North+East+Bedfordshire&_metadata=all&max-questionFirstAnswered.=2022-09-28T16%3A18%3A10.017Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-ddpCreated=2016-10-27T19%3A27%3A17.503Z&answer.answeringMemberConstituency=North+East+Bedfordshire&max-questionFirstAnswered.=2022-09-28T16%3A18%3A10.017Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-ddpCreated=2016-10-27T19%3A27%3A17.503Z&answer.answeringMemberConstituency=North+East+Bedfordshire&max-questionFirstAnswered.=2022-09-28T16%3A18%3A10.017Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-ddpCreated=2016-10-27T19%3A27%3A17.503Z&answer.answeringMemberConstituency=North+East+Bedfordshire&max-questionFirstAnswered.=2022-09-28T16%3A18%3A10.017Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1507330", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1507330/answer", "answerText" : {"_value" : "
HMRC is unable to comment on named individuals, companies, or organisations.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"} , "answeringMemberPrinted" : {"_value" : "Richard Fuller"} , "dateOfAnswer" : {"_value" : "2022-09-28", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "53446"} , {"_value" : "53447"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-09-28T08:22:23.877Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-09-21", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Credits Ltd: Complaints"} , "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 complaints under process by HMRC relate to Tax Credits Ltd.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4488", "label" : {"_value" : "Biography information for Martyn Day"} } , "tablingMemberConstituency" : {"_value" : "Linlithgow and East Falkirk"} , "tablingMemberPrinted" : [{"_value" : "Martyn Day"} ], "uin" : "53445"} , {"_about" : "http://data.parliament.uk/resources/1507332", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1507332/answer", "answerText" : {"_value" : "
HMRC is unable to comment on named individuals, companies, or organisations.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"} , "answeringMemberPrinted" : {"_value" : "Richard Fuller"} , "dateOfAnswer" : {"_value" : "2022-09-28", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "53445"} , {"_value" : "53447"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-09-28T08:22:23.907Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-09-21", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Credits Ltd: Complaints"} , "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 estimate he has made of the average amount of time it takes for HMRC to resolve complaints related to Tax Credits Ltd.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4488", "label" : {"_value" : "Biography information for Martyn Day"} } , "tablingMemberConstituency" : {"_value" : "Linlithgow and East Falkirk"} , "tablingMemberPrinted" : [{"_value" : "Martyn Day"} ], "uin" : "53446"} , {"_about" : "http://data.parliament.uk/resources/1507333", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1507333/answer", "answerText" : {"_value" : "
HMRC is unable to comment on named individuals, companies, or organisations.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"} , "answeringMemberPrinted" : {"_value" : "Richard Fuller"} , "dateOfAnswer" : {"_value" : "2022-09-28", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "53445"} , {"_value" : "53446"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-09-28T08:22:23.83Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-09-21", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Credits Ltd: Complaints"} , "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 estimate he has made of the average amount of time it took for a complaint related to Tax Credits Ltd being submitted to HMRC to receive a resolution.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4488", "label" : {"_value" : "Biography information for Martyn Day"} } , "tablingMemberConstituency" : {"_value" : "Linlithgow and East Falkirk"} , "tablingMemberPrinted" : [{"_value" : "Martyn Day"} ], "uin" : "53447"} , {"_about" : "http://data.parliament.uk/resources/1506567", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1506567/answer", "answerText" : {"_value" : "
VAT has been designed as a broad-based tax on consumption, and the 20 per cent standard rate applies to the vast majority of goods and services.<\/p>
<\/p>
It would be administratively challenging for suppliers to identify and apply a different VAT treatment to supplies based on the type of event and for HMRC to ensure that the VAT treatment and VAT accounting is applied correctly throughout the supply chain. Businesses and organisations in the supply chain are normally able to recover VAT on costs. However, they are unable to recover the VAT on costs used in making exempt or out of scope supplies.<\/p>
<\/p>
The Government keeps all taxes under review and welcomes representations to help inform future decisions on tax policy, as part of the tax policy making cycle and Budget process.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"} , "answeringMemberPrinted" : {"_value" : "Richard Fuller"} , "dateOfAnswer" : {"_value" : "2022-09-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-09-23T13:26:09.677Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-09-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Funerals: VAT"} , "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 make an assessment of the potential merits of making costs associated with the organisation of remembrance services exempt from VAT.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "51458"} , {"_about" : "http://data.parliament.uk/resources/1506647", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1506647/answer", "answerText" : {"_value" : "
As is currently the case for Income Tax Self Assessment, taxpayers will need to maintain separate records for each business that they operate, but under Making Tax Digital (MTD) these will need to be digital. This ensures that businesses maintain accurate records to support the updates and returns they make to HMRC.<\/p>
<\/p>
<\/p>
Making quarterly updates through MTD compatible software is not the same as making quarterly tax returns and no accounting or tax adjustments are needed for these updates. Taxpayers will be able to submit these updates for each business directly from their digital records through the software.<\/p>
<\/p>
<\/p>
<\/p>
HMRC expects a range of third-party software will be available to taxpayers and that many products will cater for users with multiple business income sources.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"} , "answeringMemberPrinted" : {"_value" : "Richard Fuller"} , "dateOfAnswer" : {"_value" : "2022-09-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-09-28T08:19:43.933Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-09-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Small Businesses: 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 make an assessment of the potential impact of the Making Tax Digital reforms that require separate (a) records and (b) tax return submissions for each business on people with multiple small businesses who earn below the income tax threshold; and if he will make an assessment of the potential merits of allowing those people to (i) submit a single tax return and (ii) utilise only one paid software subscription for all of their businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4424", "label" : {"_value" : "Biography information for John McNally"} } , "tablingMemberConstituency" : {"_value" : "Falkirk"} , "tablingMemberPrinted" : [{"_value" : "John McNally"} ], "uin" : "51744"} , {"_about" : "http://data.parliament.uk/resources/1506673", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1506673/answer", "answerText" : {"_value" : "
VAT has been designed as a broad-based tax on consumption, and the 20 per cent standard rate applies to the vast majority of goods and services, including television broadcasting services. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.<\/p>
<\/p>