{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answer.dateOfAnswer=2016-07-12&max-date=2016-07-07", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answer.dateOfAnswer=2016-07-12&max-date=2016-07-07", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answer.dateOfAnswer=2016-07-12&max-date=2016-07-07&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answer.dateOfAnswer=2016-07-12&max-date=2016-07-07", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answer.dateOfAnswer=2016-07-12&max-date=2016-07-07", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answer.dateOfAnswer=2016-07-12&max-date=2016-07-07", "items" : [{"_about" : "http://data.parliament.uk/resources/533556", "AnsweringBody" : [{"_value" : "Department for Business, Innovation and Skills"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533556/answer", "answerText" : {"_value" : "

An impact note on the apprenticeship levy is available online: https://www.gov.uk/government/publications/apprenticeship-levy/apprenticeship-levy<\/a>.<\/p>

<\/p>

The levy will apply to all employers in all sectors with a paybill above £3million with no exceptions.<\/p>

<\/p>

The Government will support all employers in using the levy funds to invest in apprenticeships and the Department for Business Innovation and Skills is working with employers to create apprenticeships across all sectors.<\/p>

<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3995", "label" : {"_value" : "Biography information for Nick Boles"} } , "answeringMemberConstituency" : {"_value" : "Grantham and Stamford"} , "answeringMemberPrinted" : {"_value" : "Nick Boles"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T10:35:38.9Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "26"} , "answeringDeptShortName" : {"_value" : "Business, Innovation and Skills"} , "answeringDeptSortName" : {"_value" : "Business, Innovation and Skills"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Apprentices: Taxation"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Business, Innovation and Skills, what assessment he has made of the effect of the Apprenticeship Levy on the (a) changes made by and (b) finances of employment businesses that supply temporary workers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/163", "label" : {"_value" : "Biography information for Sir Stephen Timms"} } , "tablingMemberConstituency" : {"_value" : "East Ham"} , "tablingMemberPrinted" : [{"_value" : "Stephen Timms"} ], "uin" : "42208"} , {"_about" : "http://data.parliament.uk/resources/533557", "AnsweringBody" : [{"_value" : "Department for Business, Innovation and Skills"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533557/answer", "answerText" : {"_value" : "

The Department\u2019s consideration of alternative options is set out in \u2018Consultation Response - Proposal for a Combined Headquarters and Policy Centre in London dated Thursday, 26 May, 2016.\u2019<\/p>

<\/p>

This document was shared with BIS staff and the Departmental Trade Unions. I refer the hon Member to my response to question UIN 39823<\/a>, which explains why the Department will not be publishing the document; the same reasoning would apply to placing a copy in the Library.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4039", "label" : {"_value" : "Biography information for Lord Johnson of Marylebone"} } , "answeringMemberConstituency" : {"_value" : "Orpington"} , "answeringMemberPrinted" : {"_value" : "Joseph Johnson"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T16:38:00.82Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "26"} , "answeringDeptShortName" : {"_value" : "Business, Innovation and Skills"} , "answeringDeptSortName" : {"_value" : "Business, Innovation and Skills"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Department for Business, Innovation and Skills: Reorganisation"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Business, Innovation and Skills, pursuant to the Answer of 6 July 2016 to Question 39599, on Department for Business, Innovation and Skills: reorganisation, if he will place in the Library a copy of any document detailing the assessment that was made of the merits of split-site working and recruiting on a flexible basis through the consideration of alternative options.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4058", "label" : {"_value" : "Biography information for Paul Blomfield"} } , "tablingMemberConstituency" : {"_value" : "Sheffield Central"} , "tablingMemberPrinted" : [{"_value" : "Paul Blomfield"} ], "uin" : "42209"} , {"_about" : "http://data.parliament.uk/resources/533558", "AnsweringBody" : [{"_value" : "Cabinet Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533558/answer", "answerText" : {"_value" : "

The new Europe Unit will bring together officials with a wide range of policy expertise from across Government. Many interest groups have directly approached Government Ministers, and Departments will look to ensure stakeholders\u2019 views are properly captured and considered.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/247", "label" : {"_value" : "Biography information for Sir Oliver Letwin"} } , "answeringMemberConstituency" : {"_value" : "West Dorset"} , "answeringMemberPrinted" : {"_value" : "Mr Oliver Letwin"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T14:09:36.793Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "53"} , "answeringDeptShortName" : {"_value" : "Cabinet Office"} , "answeringDeptSortName" : {"_value" : "Cabinet Office"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cabinet Office EU Unit"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Minister for the Cabinet Office, whether he plans for the EU Unit to include voluntary sector representation or request input from that sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4126", "label" : {"_value" : "Biography information for Mary Glindon"} } , "tablingMemberConstituency" : {"_value" : "North Tyneside"} , "tablingMemberPrinted" : [{"_value" : "Mary Glindon"} ], "uin" : "42138"} , {"_about" : "http://data.parliament.uk/resources/533560", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533560/answer", "answerText" : {"_value" : "

The Government is committed to the UK hosting the world\u2019s most competitive international financial centre and securing a long-term economic relationship with the rest of Europe that provides for the best possible terms of trade in goods and services, including financial services.<\/p>

<\/p>

The Chancellor and other Treasury ministers have met, and will continue to meet, a number of financial services stakeholders since the referendum. The impact of the referendum on the financial services industry was discussed at these meetings. Future employment in the UK financial services industry will be commercial decisions for individual firms.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T16:56:34.827Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Financial Services: Employment"} , "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 recent discussions he has had with stakeholders on the implication of the outcome of the EU referendum for future levels of employment in the UK financial services industry.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/163", "label" : {"_value" : "Biography information for Sir Stephen Timms"} } , "tablingMemberConstituency" : {"_value" : "East Ham"} , "tablingMemberPrinted" : [{"_value" : "Stephen Timms"} ], "uin" : "42117"} , {"_about" : "http://data.parliament.uk/resources/533561", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533561/answer", "answerText" : {"_value" : "

Each year HM Revenue and Customs (HMRC) receives and responds to 50 million phone calls and 15 million letters from Self Assessment and PAYE customers. HMRC commits to responding to complaints within 15 days of receipt and therefore expects that, excluding any that may be received in the last few weeks before abolition, outstanding complaints will have been cleared.<\/p>

<\/p>

The number of complaints relating to Class 2 contributions received in the last three years is set out in the table below:<\/p>

<\/p>

Year<\/p><\/td>

No. of complaints<\/p><\/td><\/tr>

2013/14<\/p><\/td>

1122<\/p><\/td><\/tr>

2014/15<\/p><\/td>

1210<\/p><\/td><\/tr>

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

831<\/p><\/td><\/tr><\/tbody><\/table>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T16:41:12.397Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions: Complaints"} , "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 complaints relating to class 2 national insurance contributions have been received by HM Revenue and Customs in each of the last three years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4140", "label" : {"_value" : "Biography information for Mr David Nuttall"} } , "tablingMemberConstituency" : {"_value" : "Bury North"} , "tablingMemberPrinted" : [{"_value" : "Mr David Nuttall"} ], "uin" : "42163"} , {"_about" : "http://data.parliament.uk/resources/533562", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533562/answer", "answerText" : {"_value" : "

Each year HM Revenue and Customs (HMRC) receives and responds to 50 million phone calls and 15 million letters from Self Assessment and PAYE customers. HMRC commits to responding to complaints within 15 days of receipt and therefore expects that, excluding any that may be received in the last few weeks before abolition, outstanding complaints will have been cleared.<\/p>

<\/p>

The number of complaints relating to Class 2 contributions received in the last three years is set out in the table below:<\/p>

<\/p>

Year<\/p><\/td>

No. of complaints<\/p><\/td><\/tr>

2013/14<\/p><\/td>

1122<\/p><\/td><\/tr>

2014/15<\/p><\/td>

1210<\/p><\/td><\/tr>

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

831<\/p><\/td><\/tr><\/tbody><\/table>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T16:40:14.173Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions: Complaints"} , "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 steps he is taking to ensure that all outstanding complaints relating to class 2 national insurance contributions are resolved before those contributions are abolished.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4140", "label" : {"_value" : "Biography information for Mr David Nuttall"} } , "tablingMemberConstituency" : {"_value" : "Bury North"} , "tablingMemberPrinted" : [{"_value" : "Mr David Nuttall"} ], "uin" : "42162"} , {"_about" : "http://data.parliament.uk/resources/533564", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533564/answer", "answerText" : {"_value" : "

For part a) estimates of income tax liabilities in respect of Birmingham are included in National Statistics Table 3.14 ('Income and tax by borough and district or unitary authority'), published annually. These estimates are based on the Survey of Personal Incomes for which 2013-14 is the latest tax year available. Figures for the 2008-09 tax year are not currently available.<\/p>

<\/p>

Table 3.14 for each tax year can be found at the following two links:<\/p>

Tables for 1999-2000 to 2009-10, inclusive (except 2008-09, which is not currently available): http://webarchive.nationalarchives.gov.uk/20120609145917/http:/hmrc.gov.uk/stats/income_distribution/menu-by-year.htm#313<\/a><\/p>

Tables for 2010-11 onwards:<\/p>

https://www.gov.uk/government/statistics/income-and-tax-by-borough-and-district-or-unitary-authority-2010-to-2011<\/a><\/p>

<\/p>

For part b) The Office for National Statistics Annual Survey of Hours and Earnings (ASHE), is carried out in April each year and is the most comprehensive source of earnings information in the United Kingdom.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T16:32:47.217Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Pay: Birmingham"} , "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 change there has been in the level of (a) income tax receipts from and (b) average wages in Birmingham over the last 10 years; and what steps he has taken to support the creation of high-quality and high-paying jobs in cities.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/298", "label" : {"_value" : "Biography information for Steve McCabe"} } , "tablingMemberConstituency" : {"_value" : "Birmingham, Selly Oak"} , "tablingMemberPrinted" : [{"_value" : "Steve McCabe"} ], "uin" : "42179"} , {"_about" : "http://data.parliament.uk/resources/533566", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533566/answer", "answerText" : {"_value" : "

The funding for each of Treasury\u2019s sub divisions since 2009-10 can be found on the Main Estimates at www.gov.uk/government/collections/hmt-main-estimates.<\/p>

<\/p>

The Treasury does not usually set detailed budgets more than a year ahead but have provided the Office for Budget Responsibility with a funding commitment for the period to 2020-21. This can be found at www.budgetresponsibility.org.uk/topics/governance-and-reporting/#letters.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4107", "label" : {"_value" : "Biography information for Dame Harriett Baldwin"} } , "answeringMemberConstituency" : {"_value" : "West Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Harriett Baldwin"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T13:57:30.793Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Treasury: Public Expenditure"} , "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 funding was allocated to each of his Department's sub-divisions in each year since 2009-10; and what forecasts of allocations have been made for future years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4518", "label" : {"_value" : "Biography information for Tulip Siddiq"} } , "tablingMemberConstituency" : {"_value" : "Hampstead and Kilburn"} , "tablingMemberPrinted" : [{"_value" : "Tulip Siddiq"} ], "uin" : "42174"} , {"_about" : "http://data.parliament.uk/resources/533567", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533567/answer", "answerText" : {"_value" : "

The teams within each of the five HM Revenue and Customs\u2019 business areas are in the table attached..<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "attachment" : {"_about" : "http://data.parliament.uk/resources/533567/answer/attachment/1", "fileName" : {"_value" : "Line of Business.docx"} , "title" : "PQ attachment"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T16:47:16.687Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to the Answer of 12 May 2016 to Question 36723 on Revenue and Customs, if he will list all the teams within each of the five HM Revenue and Customs' business areas.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4518", "label" : {"_value" : "Biography information for Tulip Siddiq"} } , "tablingMemberConstituency" : {"_value" : "Hampstead and Kilburn"} , "tablingMemberPrinted" : [{"_value" : "Tulip Siddiq"} ], "uin" : "42175"} , {"_about" : "http://data.parliament.uk/resources/533568", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/533568/answer", "answerText" : {"_value" : "

HM Revenue and Customs (HMRC) published its latest tax gap estimates on 22 October 2015 in Measuring tax gaps 2015 edition and is available here: https://www.gov.uk/government/statistics/measuring-tax-gaps<\/a>. A Methodological Annex was also published on the same date.<\/p>

<\/p>

In Measuring tax gaps 2015 page 65 sets out the definitions of risks. Risks are classified into two broad categories; avoidance and technical risks. The avoidance category relates to the use of disclosed avoidance schemes and other suspected avoidance identified by our tax specialists. Technical risks cover a wide range of risks: from cases where there is genuine uncertainty about the correct tax treatment, through mistakes to culpable errors in, or omissions from, the company tax return.<\/p>

<\/p>

Avoidance and technical risks are split into four main categories according to how the risks are worked by HMRC (Methodological annex page 59):<\/p>

a) Technical risks where agreement has been reached<\/p>

b) Technical risks where agreement is expected<\/p>

c) Avoidance risks where the enquiry is closed or the risk is being worked<\/p>

d) Technical risks that have been litigated or are leading to litigation.<\/p>

<\/p>

Enforcement options to recover money identified from technical risks not subject to litigation are treated the same as any other non-compliance. The enforcement actions HMRC can take to get any tax owed are published on the gov.uk website https://www.gov.uk/if-you-dont-pay-your-tax-bill<\/a>.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2016-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-07-12T16:29:09.317Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Collection"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 7.1 of HM Revenue and Customs' document, Measuring Tax Gaps, 2015 Edition, published in October 2015, what definition his Department uses of the terms (a) technical risks not subject to litigation, (b) avoidance risks subject to litigation and (c) technical risks subject to litigation; and what enforcement options are available to recover money identified from technical risks not subject to litigation.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4518", "label" : {"_value" : "Biography information for Tulip Siddiq"} } , "tablingMemberConstituency" : {"_value" : "Hampstead and Kilburn"} , "tablingMemberPrinted" : [{"_value" : "Tulip Siddiq"} ], "uin" : "42176"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&answer.dateOfAnswer=2016-07-12&max-date=2016-07-07", "page" : 0, "startIndex" : 1, "totalResults" : 211, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }