{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberPrinted=Jane+Ellison&max-answer.questionFirstAnswered.=2017-01-17T17%3A17%3A00.73Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answer.answeringMemberPrinted=Jane+Ellison&max-answer.questionFirstAnswered.=2017-01-17T17%3A17%3A00.73Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_metadata=all&answer.answeringMemberPrinted=Jane+Ellison&max-answer.questionFirstAnswered.=2017-01-17T17%3A17%3A00.73Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answer.answeringMemberPrinted=Jane+Ellison&max-answer.questionFirstAnswered.=2017-01-17T17%3A17%3A00.73Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberPrinted=Jane+Ellison&max-answer.questionFirstAnswered.=2017-01-17T17%3A17%3A00.73Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberPrinted=Jane+Ellison&max-answer.questionFirstAnswered.=2017-01-17T17%3A17%3A00.73Z", "items" : [{"_about" : "http://data.parliament.uk/resources/672039", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/672039/answer", "answerText" : {"_value" : "<p>The purpose of the Tonnage Tax relief is to promote the success and effectiveness of UK strategically and commercially managed shipping fleets in a market highly exposed to international competition and whose management is highly mobile. The table below shows the estimated tax liabilities due to Tonnage Tax for each year from 2010 to 2014 (the latest year for which full data is currently available) and the estimated tax liabilities due to Tonnage Tax for companies registered in the SMarT Funding scheme. This relates to companies who reported a Tonnage Tax Profit in the relevant year:<\/p><p> <\/p><table><tbody><tr><td><p>Calendar Year<\/p><\/td><td><p>Number of Companies<\/p><\/td><td><p>Total Tax Liabilities due to Tonnage Tax (£m Rounded)<\/p><\/td><td><p>Tax Liabilities due to Tonnage Tax for companies registered in the SMarT Funding Scheme (£m Rounded)<\/p><\/td><\/tr><tr><td><p>2010<\/p><\/td><td><p>450<\/p><\/td><td><p>16<\/p><\/td><td><p>2.5<\/p><\/td><\/tr><tr><td><p>2011<\/p><\/td><td><p>460<\/p><\/td><td><p>17<\/p><\/td><td><p>5.1<\/p><\/td><\/tr><tr><td><p>2012<\/p><\/td><td><p>450<\/p><\/td><td><p>17<\/p><\/td><td><p>3.5<\/p><\/td><\/tr><tr><td><p>2013<\/p><\/td><td><p>420<\/p><\/td><td><p>17<\/p><\/td><td><p>3.3<\/p><\/td><\/tr><tr><td><p>2014<\/p><\/td><td><p>340<\/p><\/td><td><p>15<\/p><\/td><td><p>3.3<\/p><\/td><\/tr><\/tbody><\/table><p> <\/p><p>Data cannot be broken down to reflect relief given to individual companies for reasons of confidentiality. Tax liabilities due to Tonnage Tax for individual companies ranged from £0 to £1.4 million for each year in the five year period.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-01-17", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : {"_value" : "59751"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-01-17T17:14:50.95Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-01-12", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Merchant Shipping: 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, if he will list the value of tax reliefs granted to each merchant shipping company in each of the last five years; and for what purposes those tax reliefs were granted.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4264", "label" : {"_value" : "Biography information for Stephen Doughty"}
      }
      , "tablingMemberConstituency" : {"_value" : "Cardiff South and Penarth"}
      , "tablingMemberPrinted" : [{"_value" : "Stephen Doughty"}
      ], "uin" : "59749"}
    , {"_about" : "http://data.parliament.uk/resources/672041", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/672041/answer", "answerText" : {"_value" : "<p>Treasury Ministers have continued to press the issue of sanitary protection during EU meetings with opposite numbers, with the European Commission, and most recently with the incoming European Council Presidency in late December 2016. It would not be appropriate to publish correspondence that relates to ongoing policy development.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-01-17", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : {"_value" : "59772"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-01-17T17:16:56.337Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-01-12", "_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, pursuant to the Answer of 2 December 2016 to Question 55090, on sanitary protection: VAT, (a) on which dates, (b) with which EU institutions and (c) which Ministers raised this specific issue at EU level.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4430", "label" : {"_value" : "Biography information for Alison Thewliss"}
      }
      , "tablingMemberConstituency" : {"_value" : "Glasgow Central"}
      , "tablingMemberPrinted" : [{"_value" : "Alison Thewliss"}
      ], "uin" : "59771"}
    , {"_about" : "http://data.parliament.uk/resources/672042", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/672042/answer", "answerText" : {"_value" : "<p>Treasury Ministers have continued to press the issue of sanitary protection during EU meetings with opposite numbers, with the European Commission, and most recently with the incoming European Council Presidency in late December 2016. It would not be appropriate to publish correspondence that relates to ongoing policy development.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-01-17", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : {"_value" : "59771"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-01-17T17:16:56.487Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-01-12", "_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, pursuant to the Answer of 2 December 2016 to Question 55090, on sanitary protection: VAT, if he will release all written Ministerial correspondence with EU institutions on the abolition of VAT on sanitary products.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4430", "label" : {"_value" : "Biography information for Alison Thewliss"}
      }
      , "tablingMemberConstituency" : {"_value" : "Glasgow Central"}
      , "tablingMemberPrinted" : [{"_value" : "Alison Thewliss"}
      ], "uin" : "59772"}
    , {"_about" : "http://data.parliament.uk/resources/672043", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/672043/answer", "answerText" : {"_value" : "<p>The purpose of the Tonnage Tax relief is to promote the success and effectiveness of UK strategically and commercially managed shipping fleets in a market highly exposed to international competition and whose management is highly mobile. The table below shows the estimated tax liabilities due to Tonnage Tax for each year from 2010 to 2014 (the latest year for which full data is currently available) and the estimated tax liabilities due to Tonnage Tax for companies registered in the SMarT Funding scheme. This relates to companies who reported a Tonnage Tax Profit in the relevant year:<\/p><p> <\/p><table><tbody><tr><td><p>Calendar Year<\/p><\/td><td><p>Number of Companies<\/p><\/td><td><p>Total Tax Liabilities due to Tonnage Tax (£m Rounded)<\/p><\/td><td><p>Tax Liabilities due to Tonnage Tax for companies registered in the SMarT Funding Scheme (£m Rounded)<\/p><\/td><\/tr><tr><td><p>2010<\/p><\/td><td><p>450<\/p><\/td><td><p>16<\/p><\/td><td><p>2.5<\/p><\/td><\/tr><tr><td><p>2011<\/p><\/td><td><p>460<\/p><\/td><td><p>17<\/p><\/td><td><p>5.1<\/p><\/td><\/tr><tr><td><p>2012<\/p><\/td><td><p>450<\/p><\/td><td><p>17<\/p><\/td><td><p>3.5<\/p><\/td><\/tr><tr><td><p>2013<\/p><\/td><td><p>420<\/p><\/td><td><p>17<\/p><\/td><td><p>3.3<\/p><\/td><\/tr><tr><td><p>2014<\/p><\/td><td><p>340<\/p><\/td><td><p>15<\/p><\/td><td><p>3.3<\/p><\/td><\/tr><\/tbody><\/table><p> <\/p><p>Data cannot be broken down to reflect relief given to individual companies for reasons of confidentiality. Tax liabilities due to Tonnage Tax for individual companies ranged from £0 to £1.4 million for each year in the five year period.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-01-17", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : {"_value" : "59749"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-01-17T17:14:51.01Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-01-12", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Merchant Shipping: Tonnage 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, if he will list the value of tax reliefs on tonnage tax granted to merchant shipping companies who are members of the SMarT Funding scheme in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4264", "label" : {"_value" : "Biography information for Stephen Doughty"}
      }
      , "tablingMemberConstituency" : {"_value" : "Cardiff South and Penarth"}
      , "tablingMemberPrinted" : [{"_value" : "Stephen Doughty"}
      ], "uin" : "59751"}
    , {"_about" : "http://data.parliament.uk/resources/671651", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/671651/answer", "answerText" : {"_value" : "<p>Due to the nature of Tax Credits payments it is not possible to divide overpayments between Working Tax Credits and Child Tax Credits.<\/p><p> <\/p><p>Figures on the number of overpaid Working Tax Credits and Child Tax Credits claims in 2014-15 and the aggregate amount can be found on page 8 of the Child and Working Tax Credits, Finalised Annual Awards, Supplement on Payments National Statistics. This is available at: <a href=\"https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/525468/cwtc_awards_sup.pdf\" target=\"_blank\">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/525468/cwtc_awards_sup.pdf<\/a><\/p><p> <\/p><p>The distribution by value of overpayments and underpayments is shown in table 3 of the same document.<\/p><p> <\/p><p>The figures for overpayments in 2014-15 are based on finalised award data. The vast majority of disputes regarding entitlement occur before the end of the finalisation process.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-01-16", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-01-16T16:11:12.417Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-01-11", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Working Tax Credit and Child Tax Credit: Overpayments"}
      , "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 (a) working tax credit and (b) child tax credit claims have been overpaid in the most recent 12 months for which data is available; what the total value of such overpayments was; what the (i) smallest, (ii) average and (iii) largest such overpayment was; and how many such overpayments have been overturned.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/478", "label" : {"_value" : "Biography information for Lord Field of Birkenhead"}
      }
      , "tablingMemberConstituency" : {"_value" : "Birkenhead"}
      , "tablingMemberPrinted" : [{"_value" : "Frank Field"}
      ], "uin" : "59694"}
    , {"_about" : "http://data.parliament.uk/resources/671658", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/671658/answer", "answerText" : {"_value" : "<p>The accelerated payment regime was introduced in Finance Act 2014 to change the underlying economics of tax avoidance by requiring disputed tax to be paid upfront while an avoidance scheme is being challenged. Disputed tax remains due and payable under the accelerated payment regime until such time as the dispute is settled by agreement with HM Revenue and Customs (HMRC) or the dispute is litigated and there is a judicial decision.<\/p><p> <\/p><p>Where an accelerated payment has been made, it is repayable if HMRC agrees, or the courts decide, that the scheme in question does produce a tax advantage under the legislation.<\/p><p> <\/p><p>Taxpayers can make representations to HMRC about an accelerated payment notice if they believe the conditions for issue have not been met or the amount shown is incorrect. They can also ask the courts to judicially review the issue of an accelerated payment notice.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-01-16", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "59586"}
        , {"_value" : "59588"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-01-16T17:26:18.53Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-01-11", "_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 Mr Chancellor of the Exchequer, what provision there is for HM Revenue and Customs (HMRC) to set aside an accelerated payment notice when the company subject to that notice is seeking a negotiated settlement with HMRC.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1493", "label" : {"_value" : "Biography information for Sir Charles Walker"}
      }
      , "tablingMemberConstituency" : {"_value" : "Broxbourne"}
      , "tablingMemberPrinted" : [{"_value" : "Mr Charles Walker"}
      ], "uin" : "59587"}
    , {"_about" : "http://data.parliament.uk/resources/671659", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/671659/answer", "answerText" : {"_value" : "<p>The accelerated payment regime was introduced in Finance Act 2014 to change the underlying economics of tax avoidance by requiring disputed tax to be paid upfront while an avoidance scheme is being challenged. Disputed tax remains due and payable under the accelerated payment regime until such time as the dispute is settled by agreement with HM Revenue and Customs (HMRC) or the dispute is litigated and there is a judicial decision.<\/p><p> <\/p><p>Where an accelerated payment has been made, it is repayable if HMRC agrees, or the courts decide, that the scheme in question does produce a tax advantage under the legislation.<\/p><p> <\/p><p>Taxpayers can make representations to HMRC about an accelerated payment notice if they believe the conditions for issue have not been met or the amount shown is incorrect. They can also ask the courts to judicially review the issue of an accelerated payment notice.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-01-16", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "59586"}
        , {"_value" : "59587"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-01-16T17:26:18.593Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-01-11", "_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 Mr Chancellor of the Exchequer, what mechanisms there are for companies to appeal the terms of accelerated payment notices issued by HM Revenue and Customs; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1493", "label" : {"_value" : "Biography information for Sir Charles Walker"}
      }
      , "tablingMemberConstituency" : {"_value" : "Broxbourne"}
      , "tablingMemberPrinted" : [{"_value" : "Mr Charles Walker"}
      ], "uin" : "59588"}
    , {"_about" : "http://data.parliament.uk/resources/671660", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/671660/answer", "answerText" : {"_value" : "<p>The Disclosure of Tax Avoidance Schemes (DOTAS) regime was introduced by the Finance Act 2004. Depending on the exact nature of the tax avoidance arrangements, schemes made available or entered into after 17 March 2004 had to be disclosed. Schemes entered into before introduction of the DOTAS rules would not fall to be disclosable under that regime.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
        , "answeringMemberConstituency" : {"_value" : "Battersea"}
        , "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
        , "dateOfAnswer" : {"_value" : "2017-01-16", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-01-16T16:28:32.68Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-01-11", "_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 Mr Chancellor of the Exchequer, whether tax planning schemes entered into before 2 November 2004 are covered by the anti-avoidance measures conducted in the 2004 Finance Act.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1493", "label" : {"_value" : "Biography information for Sir Charles Walker"}
      }
      , "tablingMemberConstituency" : {"_value" : "Broxbourne"}
      , "tablingMemberPrinted" : [{"_value" : "Mr Charles Walker"}
      ], "uin" : "59645"}
    , {"_about" : "http://data.parliament.uk/resources/671666", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/671666/answer", "answerText" : {"_value" : "<p>At Autumn Statement, the Government confirmed that reform of the off-payroll working rules in the public sector will be implemented on 6 April 2017. Draft legislation and a technical note which explains the changes was published on 5 December and is available at: https://www.gov.uk/government/publications/off-payroll-working-in-the-public-sector-reform-of-the-intermediaries-legislation-technical-note/off-payroll-working-in-the-public-sector-reform-of-the-intermediaries-legislation-technical-note<\/p><p> <\/p><p>HM Revenue and Customs (HMRC) is currently consulting on the draft legislation. The consultation period closes on 1 February.<\/p><p> <\/p><p>HMRC is also working with stakeholders to develop and test the new digital employment status service, which will help customers apply the off-payroll rules, making them simpler to administer. HMRC expects to provide a full version of the service for April 2017, but customers may be able to access this earlier.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
        }
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      , "date" : {"_value" : "2017-01-11", "_datatype" : "dateTime"}
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      ], "questionText" : "To ask Mr Chancellor of the Exchequer, what progress has been made on implementing recent changes to legislation on IR35 with regard to intermediaries.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
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      , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
      ], "uin" : "59515"}
    , {"_about" : "http://data.parliament.uk/resources/671674", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/671674/answer", "answerText" : {"_value" : "<p>The accelerated payment regime was introduced in Finance Act 2014 to change the underlying economics of tax avoidance by requiring disputed tax to be paid upfront while an avoidance scheme is being challenged. Disputed tax remains due and payable under the accelerated payment regime until such time as the dispute is settled by agreement with HM Revenue and Customs (HMRC) or the dispute is litigated and there is a judicial decision.<\/p><p> <\/p><p>Where an accelerated payment has been made, it is repayable if HMRC agrees, or the courts decide, that the scheme in question does produce a tax advantage under the legislation.<\/p><p> <\/p><p>Taxpayers can make representations to HMRC about an accelerated payment notice if they believe the conditions for issue have not been met or the amount shown is incorrect. They can also ask the courts to judicially review the issue of an accelerated payment notice.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
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      , "date" : {"_value" : "2017-01-11", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Tax Avoidance"}
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      ], "questionText" : "To ask Mr Chancellor of the Exchequer, if HM Revenue and Customs will make it its policy not to use accelerated payment notices when court proceedings relating to a case remain open.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1493", "label" : {"_value" : "Biography information for Sir Charles Walker"}
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      , "tablingMemberPrinted" : [{"_value" : "Mr Charles Walker"}
      ], "uin" : "59586"}
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