{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.questionFirstAnswered.=2019-06-10T14%3A16%3A19.56Z&tablingMemberConstituency=Harlow&answer.answeringMemberPrinted=Lucy+Frazer", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-answer.questionFirstAnswered.=2019-06-10T14%3A16%3A19.56Z&tablingMemberConstituency=Harlow&answer.answeringMemberPrinted=Lucy+Frazer", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.questionFirstAnswered.=2019-06-10T14%3A16%3A19.56Z&tablingMemberConstituency=Harlow&_metadata=all&answer.answeringMemberPrinted=Lucy+Frazer", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-answer.questionFirstAnswered.=2019-06-10T14%3A16%3A19.56Z&tablingMemberConstituency=Harlow&answer.answeringMemberPrinted=Lucy+Frazer", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.questionFirstAnswered.=2019-06-10T14%3A16%3A19.56Z&tablingMemberConstituency=Harlow&answer.answeringMemberPrinted=Lucy+Frazer", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.questionFirstAnswered.=2019-06-10T14%3A16%3A19.56Z&tablingMemberConstituency=Harlow&answer.answeringMemberPrinted=Lucy+Frazer", "items" : [{"_about" : "http://data.parliament.uk/resources/1451752", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1451752/answer", "answerText" : {"_value" : "

The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. The forecast was last revised at Spring Budget 2021. There was an estimated overall Exchequer yield of £3.3 billion for the entire package, including the Loan Charge.<\/p>

<\/p>

In September 2019, the Government commissioned an Independent Review into the Loan Charge which was led by Lord Morse. The Government accepted 19 of the 20 recommendations made by the review. Changes to the Loan Charge were estimated to reduce the forecast yield. At Budget 2020, the changes were costed as a separate measure, with an estimated reduction to the Exchequer yield of £745 million.<\/p>

<\/p>

HMRC is committed to continuing to tackle promoters and operators of tax avoidance schemes. This includes challenging the entities and individuals who promote disguised remuneration loan schemes.<\/p>

<\/p>

Promotion or operation of mass marketed tax avoidance schemes is not in and of itself a criminal offence. However, there are a range of offences which might be committed by those who promote tax avoidance schemes or advise on their use.<\/p>

<\/p>

On that basis, while to date there have been no prosecutions of individuals directly related to the promotion of schemes subject to the Loan Charge, a number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.<\/p>

<\/p>

In addition to schemes subject to the Loan Charge, since 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance, including offences related to DR. These have resulted in over 100 years of custodial sentences, the majority of which relate to promoters.<\/p>

<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-03-22", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "141180"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-03-22T17:34:37.22Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-03-16", "_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, what estimate his Department has made of the revenue that will accrue to the Exchequer from the loan charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3985", "label" : {"_value" : "Biography information for Robert Halfon"} } , "tablingMemberConstituency" : {"_value" : "Harlow"} , "tablingMemberPrinted" : [{"_value" : "Robert Halfon"} ], "uin" : "141179"} , {"_about" : "http://data.parliament.uk/resources/1451753", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1451753/answer", "answerText" : {"_value" : "

The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. The forecast was last revised at Spring Budget 2021. There was an estimated overall Exchequer yield of £3.3 billion for the entire package, including the Loan Charge.<\/p>

<\/p>

In September 2019, the Government commissioned an Independent Review into the Loan Charge which was led by Lord Morse. The Government accepted 19 of the 20 recommendations made by the review. Changes to the Loan Charge were estimated to reduce the forecast yield. At Budget 2020, the changes were costed as a separate measure, with an estimated reduction to the Exchequer yield of £745 million.<\/p>

<\/p>

HMRC is committed to continuing to tackle promoters and operators of tax avoidance schemes. This includes challenging the entities and individuals who promote disguised remuneration loan schemes.<\/p>

<\/p>

Promotion or operation of mass marketed tax avoidance schemes is not in and of itself a criminal offence. However, there are a range of offences which might be committed by those who promote tax avoidance schemes or advise on their use.<\/p>

<\/p>

On that basis, while to date there have been no prosecutions of individuals directly related to the promotion of schemes subject to the Loan Charge, a number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.<\/p>

<\/p>

In addition to schemes subject to the Loan Charge, since 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance, including offences related to DR. These have resulted in over 100 years of custodial sentences, the majority of which relate to promoters.<\/p>

<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-03-22", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "141179"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-03-22T17:34:37.283Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-03-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance: Prosecutions"} , "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 promoters and operators of schemes subject to the loan charge have been prosecuted for promoting and operating those schemes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3985", "label" : {"_value" : "Biography information for Robert Halfon"} } , "tablingMemberConstituency" : {"_value" : "Harlow"} , "tablingMemberPrinted" : [{"_value" : "Robert Halfon"} ], "uin" : "141180"} , {"_about" : "http://data.parliament.uk/resources/1363300", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1363300/answer", "answerText" : {"_value" : "

The Personal Allowance has increased by nearly 50 per cent in real terms in the last decade, ensuring some of the lowest earners do not pay income tax. Compared to 2010-11, a typical basic rate taxpayer will pay over £800 less income tax in 2021-22 in real terms. The Personal Allowance is the highest basic personal tax allowance of all countries in the G20, and it remains one of the most generous internationally.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2021-10-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-10-28T15:00:25.22Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-10-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Income Tax"} , "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 recent estimate his Department has made of the financial effect of Income Tax reductions on the average person in work since 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3985", "label" : {"_value" : "Biography information for Robert Halfon"} } , "tablingMemberConstituency" : {"_value" : "Harlow"} , "tablingMemberPrinted" : [{"_value" : "Robert Halfon"} ], "uin" : "62702"} , {"_about" : "http://data.parliament.uk/resources/1360657", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1360657/answer", "answerText" : {"_value" : "

In recognition of the fact that families should not have to bear all the VAT costs they incur to meet their energy needs, the Government already maintains a reduced rate of 5 per cent VAT on the supply of domestic energy, at a cost of £5 billion per year to the public finances.<\/p>

Going further would impose additional pressure on the public finances and that cost would have to be balanced by increased taxes elsewhere, or by reductions in Government spending.<\/p>

The Government keeps all taxes under review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2021-10-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-10-21T14:18:42.56Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-10-18", "_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 the Chancellor of the Exchequer, what steps his Department is taking to reduce VAT on energy bills for families in the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3985", "label" : {"_value" : "Biography information for Robert Halfon"} } , "tablingMemberConstituency" : {"_value" : "Harlow"} , "tablingMemberPrinted" : [{"_value" : "Robert Halfon"} ], "uin" : "58381"} , {"_about" : "http://data.parliament.uk/resources/1133329", "AnsweringBody" : [{"_value" : "Attorney General"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133329/answer", "answerText" : {"_value" : "

Rape and serious sexual offences are horrific crimes and can have a devastating impact on victims, and the CPS will always seek to prosecute where there is sufficient evidence to do so. The Attorney General and I regularly discuss issues related to rape and sexual offences with the CPS; however, charging decisions are made independently by the CPS.<\/p>

<\/p>

There has been no change in policy in how the CPS makes charging decisions in rape cases. Prosecutors in the CPS follow a \u2018Code\u2019, which sets out a well-established two stage test that a case must pass before a charge can be made. The first stage of this test is the evidential stage, which considers whether there is sufficient evidence to provide a realistic prospect of conviction against each suspect on each charge. That test has remained and continues to remain the same. It applies to every single offence no matter how minor or serious.<\/p>

<\/p>

The Code that prosecutors follow has never included any specific reference to a merits-based assessment of the realistic prospect of conviction because it is an integral part of the evidential test. The second stage of the test is whether it is in the public interest to proceed with a prosecution, this is considered after the evidential stage is fulfilled.<\/p>

<\/p>

From 2009, DPP guidance included reference to a merits based approach.<\/p>

<\/p>

Following an inspection by HMCPSI in 2016, it became clear that including a separate reference to the merits based approach in the guidance was causing confusion leading to the incorrect application of the code test. To avoid this confusion, changes were made to the guidance provided by the DPP to prosecutors, including removing a document on the merits based approach.<\/p>

<\/p>

Those changes should not have, and did not have any impact on the proper application of the Code test that prosecutors follow when making a decision on whether to charge.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2019-06-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-28T12:06:30.213Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "88"} , "answeringDeptShortName" : {"_value" : "Attorney General"} , "answeringDeptSortName" : {"_value" : "Attorney General"} , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sexual Offences"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Attorney General, whether he has had discussions with the CPS on removing reference to the merits-based approach from (a) guidance and (b) training materials on rape and sexual offences.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3985", "label" : {"_value" : "Biography information for Robert Halfon"} } , "tablingMemberConstituency" : {"_value" : "Harlow"} , "tablingMemberPrinted" : [{"_value" : "Robert Halfon"} ], "uin" : "266818"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 5, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }