{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2016-05-06&answeringDeptId=14", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?date=2016-05-06&answeringDeptId=14", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2016-05-06&answeringDeptId=14&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2016-05-06&_page=0&answeringDeptId=14", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2016-05-06&answeringDeptId=14", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2016-05-06&answeringDeptId=14", "items" : [{"_about" : "http://data.parliament.uk/resources/517928", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/517928/answer", "answerText" : {"_value" : "<p>The Diverted Profits Tax is designed to counteract contrived arrangements used to avoid tax in the UK, and incentivise businesses to change their behaviour and pay tax on profits from economic activities in the UK. The Office for Budget Responsibility's (OBR) recent assessment at Budget 2016 is that overall yield (including Corporation Tax from behavioural change) is expected to be close to that originally scored.<\/p><p> <\/p><p>The OBR noted on page 122 of its \u201cEconomic and fiscal outlook\u201d March 2016: \u201cOur forecast assumes that overall yield from the measure will be close to that originally scored, but we now expect that around two-thirds of the yield will come through higher Corporation Tax payments (as firms restructure their tax affairs) rather than via the diverted profits tax itself.\u201d This is available at: http://cdn.budgetresponsibility.org.uk/March2016EFO.pdf.<\/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" : "2016-05-12", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-05-12T10:29:07.843Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-05-06", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Profits"}
      , "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 much was raised by the diverted profits tax in 2015-16.", "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" : "36722"}
    , {"_about" : "http://data.parliament.uk/resources/517929", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/517929/answer", "answerText" : {"_value" : "<p>As far as I am aware there were no cases of this kind in the period 2009-10 to the present.<\/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" : "2016-05-12", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-05-12T09:37:01.967Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-05-06", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Treasury: Legal Representation"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, for how many court and tribunal cases his Department did not send a legal representative in each year since 2009-10.", "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" : "36735"}
    , {"_about" : "http://data.parliament.uk/resources/517930", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/517930/answer", "answerText" : {"_value" : "<p>The Office of Financial Sanctions Implementation was established on 31st March 2016 however breaches of financial sanctions have previously been reported to HM Treasury. There are 441 records of alleged breaches reported to HM Treasury between September 2013 and December 2015. There are no records prior to September 2013.<\/p><p> <\/p><p>HM Treasury does not hold the requested information regarding HMRC's large business database.<\/p><p> <\/p><p>HM Treasury does not determine wrongdoing but works closely with UK law enforcement to deal with suspected breaches. It is a matter for law enforcement to make any referrals to the Crown Prosecution Service.<\/p><p> <\/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" : "2016-05-11", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-05-11T13:07:17.633Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-05-06", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Business: Taxation"}
      , "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 reports of sanctions breaches were made to the Office of Financial Sanctions Implementation (OFSI) in each year since 2009-10; how many of those alleged breaches concerned businesses in HM Revenue and Customs' large business database; in how many such cases (a) the OFSI identified wrongdoing and (b) made a referral to the Crown Prosecution Service for prosecution in each such year.", "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" : "36721"}
    , {"_about" : "http://data.parliament.uk/resources/517931", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/517931/answer", "answerText" : {"_value" : "<p>HM Revenue and Customs (HMRC) is split into four sub-departments, or business areas, for delivery purposes, which are supported by corporate areas.<\/p><p> <\/p><p>Please see below the expenditure and full time equivalent (FTE) staff for each of those areas for the period 2009/10 onwards.<\/p><p> <\/p><p>Net expenditure (£m)<\/p><p> <\/p><table><tbody><tr><td><p> <\/p><\/td><td><p>09/10<\/p><\/td><td><p>10/11<\/p><\/td><td><p>11/12<\/p><\/td><td><p>12/13<\/p><\/td><td><p>13/14<\/p><\/td><td><p>14/15<\/p><\/td><\/tr><tr><td><p>Enforcement and Compliance<\/p><\/td><td><p>1,033<\/p><\/td><td><p>1,004<\/p><\/td><td><p>991<\/p><\/td><td><p>1,028<\/p><\/td><td><p>1,037<\/p><\/td><td><p>987<\/p><\/td><\/tr><tr><td><p>Business Tax<\/p><\/td><td><p>222<\/p><\/td><td><p>248<\/p><\/td><td><p>181<\/p><\/td><td><p>185<\/p><\/td><td><p>156<\/p><\/td><td><p>201<\/p><\/td><\/tr><tr><td><p>Personal Tax<\/p><\/td><td><p>763<\/p><\/td><td><p>682<\/p><\/td><td><p>726<\/p><\/td><td><p>728<\/p><\/td><td><p>670<\/p><\/td><td><p>531<\/p><\/td><\/tr><tr><td><p>Benefits &amp; Credits<\/p><\/td><td><p>169<\/p><\/td><td><p>164<\/p><\/td><td><p>154<\/p><\/td><td><p>157<\/p><\/td><td><p>153<\/p><\/td><td><p>154<\/p><\/td><\/tr><tr><td><p>Corporate<\/p><\/td><td><p>1,760<\/p><\/td><td><p>1,477<\/p><\/td><td><p>1,647<\/p><\/td><td><p>1,566<\/p><\/td><td><p>1,629<\/p><\/td><td><p>1,595<\/p><\/td><\/tr><tr><td><p>HMRC<\/p><\/td><td><p>3,947<\/p><\/td><td><p>3,575<\/p><\/td><td><p>3,699<\/p><\/td><td><p>3,664<\/p><\/td><td><p>3,645<\/p><\/td><td><p>3,468<\/p><\/td><\/tr><\/tbody><\/table><p> <\/p><p>HMRC has not yet published accounts for 2015/16.<\/p><p> <\/p><p>FTE staff<\/p><p> <\/p><table><tbody><tr><td><p> <\/p><\/td><td><p>09/10<\/p><\/td><td><p>10/11<\/p><\/td><td><p>11/12<\/p><\/td><td><p>12/13<\/p><\/td><td><p>13/14<\/p><\/td><td><p>14/15<\/p><\/td><td><p>15/16<\/p><\/td><\/tr><tr><td><p>Enforcement and Compliance<\/p><\/td><td><p>26,864<\/p><\/td><td><p>25,475<\/p><\/td><td><p>25,334<\/p><\/td><td><p>26,601<\/p><\/td><td><p>26,923<\/p><\/td><td><p>26,223<\/p><\/td><td><p>26,798<\/p><\/td><\/tr><tr><td><p>Business Tax<\/p><\/td><td><p>3,776<\/p><\/td><td><p>3,877<\/p><\/td><td><p>3,695<\/p><\/td><td><p>3,410<\/p><\/td><td><p>3,160<\/p><\/td><td><p>4,415<\/p><\/td><td><p>4,582<\/p><\/td><\/tr><tr><td><p>Personal Tax<\/p><\/td><td><p>27,307<\/p><\/td><td><p>25,975<\/p><\/td><td><p>26,858<\/p><\/td><td><p>24,444<\/p><\/td><td><p>20,558<\/p><\/td><td><p>14,949<\/p><\/td><td><p>15,661<\/p><\/td><\/tr><tr><td><p>Benefits &amp; Credits<\/p><\/td><td><p>6,307<\/p><\/td><td><p>5,834<\/p><\/td><td><p>5,301<\/p><\/td><td><p>5,157<\/p><\/td><td><p>4,983<\/p><\/td><td><p>5,193<\/p><\/td><td><p>5,459<\/p><\/td><\/tr><tr><td><p>Corporates<\/p><\/td><td><p>6,445<\/p><\/td><td><p>5,720<\/p><\/td><td><p>5,279<\/p><\/td><td><p>4,865<\/p><\/td><td><p>6,376<\/p><\/td><td><p>6,358<\/p><\/td><td><p>7,356<\/p><\/td><\/tr><tr><td><p>HMRC*<\/p><\/td><td><p>70,699<\/p><\/td><td><p>66,881<\/p><\/td><td><p>66,467<\/p><\/td><td><p>64,477<\/p><\/td><td><p>61,370<\/p><\/td><td><p>57,138<\/p><\/td><td><p>59,856<\/p><\/td><\/tr><\/tbody><\/table><p>*this total for HMRC includes Civil Service Resourcing.<\/p><p> <\/p><p> <\/p><p>The question mentions specific teams within HMRC and those teams are within the Business Areas above, as follows:<\/p><p>Large Business \u2013 Business Tax<\/p><p>Compliance Unit \u2013 Enforcement and Compliance<\/p><p>Transfer Pricing Unit \u2013 Business Tax<\/p><p>Business International \u2013 Business Tax<\/p><p>Anti-money laundering \u2013 Enforcement and Compliance<\/p><p> <\/p><p>HMRC does not publish accounts information at a level of detail that includes expenditure or allocations by specific teams.<\/p><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" : "2016-05-12", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-05-12T07:24:32.503Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-05-06", "_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, what sub-departments HMRC has in addition to the Tax Capacity Building Unit, the Large Business Service/Directorate, the Compliance Unit, the Transfer Pricing Unit, the Business International Directorate, and the Anti-Money Laundering Supervision Team; and (a) what funds were allocated to and (b) how many FTE staff were employed by each sub-department in each year since 2009-10.", "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" : "36723"}
    , {"_about" : "http://data.parliament.uk/resources/517932", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/517932/answer", "answerText" : {"_value" : "<p>HM Revenue and Customs (HMRC) publishes annual statistics reporting its performance across its transfer pricing work, including enquiries, advance pricing agreements, advance thin capitalisation agreements and mutual agreement procedure cases. The most recent published statistics are for 2013- 14. HMRC intends to publish the statistics for 2014-15 shortly. These statistics answer many of the individual questions asked. However, HMRC does not hold information centrally in a form which allows it to answer all the questions asked in the required timeframe.<\/p><p> <\/p><p>The aim of the Advance Pricing Arrangements (APA) Programme is to provide businesses with certainty on the pricing of complex intra-group transactions. An APA sets out the method for determining, in accordance with the law, the transfer price for intra-group transactions. APAs are part of the internationally recognised best practices recommended by the OECD. HMRC has published guidance about what APAs are, the circumstances where it would be appropriate for businesses to apply for an APA and what information is required before any agreement can be made.<\/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" : "2016-05-12", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : {"_value" : "36720"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-05-12T10:33:20.613Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-05-06", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Advance Pricing Agreements"}
      , "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 advance pricing arrangements (APAs) were agreed between companies and his Department in each year since 2009-10; how many such arrangements resulted in a (a) positive and (b) negative yield to the Exchequer; what the net amount raised by these APAs was in each such year; and how many APAs were annulled by HM Revenue and Customs in each such year.", "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" : "36718"}
    , {"_about" : "http://data.parliament.uk/resources/517933", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/517933/answer", "answerText" : {"_value" : "<p>HM Revenue and Customs (HMRC) publishes annual statistics reporting its performance across its transfer pricing work, including enquiries, advance pricing agreements, advance thin capitalisation agreements and mutual agreement procedure cases. The most recent published statistics are for 2013- 14. HMRC intends to publish the statistics for 2014-15 shortly. These statistics answer many of the individual questions asked. However, HMRC does not hold information centrally in a form which allows it to answer all the questions asked in the required timeframe.<\/p><p> <\/p><p>The aim of the Advance Pricing Arrangements (APA) Programme is to provide businesses with certainty on the pricing of complex intra-group transactions. An APA sets out the method for determining, in accordance with the law, the transfer price for intra-group transactions. APAs are part of the internationally recognised best practices recommended by the OECD. HMRC has published guidance about what APAs are, the circumstances where it would be appropriate for businesses to apply for an APA and what information is required before any agreement can be made.<\/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" : "2016-05-12", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : {"_value" : "36718"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-05-12T10:33:20.833Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-05-06", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Transfer Pricing"}
      , "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 transfer pricing cases have been opened with HM Revenue and Customs' transfer pricing unit in each year since 2008-09; how many such cases have been closed in each such year; and how much was raised in each such year.", "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" : "36720"}
    ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 6, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]}
}