{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2024-03-05&answeringDeptId=14", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?date=2024-03-05&answeringDeptId=14", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2024-03-05&answeringDeptId=14&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2024-03-05&_page=0&answeringDeptId=14", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2024-03-05&answeringDeptId=14", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2024-03-05&answeringDeptId=14", "items" : [{"_about" : "http://data.parliament.uk/resources/1693750", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1693750/answer", "answerText" : {"_value" : "

The Chancellor announced at Budget that the Government will legislate to reinstate the previous eligibility criteria to qualify as a high net worth or sophisticated investor. The relevant legislation was laid in Parliament on 6 March, and is set to come into force on 27 March.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4639", "label" : {"_value" : "Biography information for Bim Afolami"} } , "answeringMemberConstituency" : {"_value" : "Hitchin and Harpenden"} , "answeringMemberPrinted" : {"_value" : "Bim Afolami"} , "dateOfAnswer" : {"_value" : "2024-03-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "17199"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-12T12:48:51.4Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "New Businesses: Investment"} , "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 consultation she undertook with (a) investors, (b) business organisations and (c) entrepreneurs prior to the announcement that the angel investment annual income threshold would be increasing.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "17154"} , {"_about" : "http://data.parliament.uk/resources/1693852", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1693852/answer", "answerText" : {"_value" : "

The Chancellor announced at Budget that the Government will legislate to reinstate the previous eligibility criteria to qualify as a high net worth or sophisticated investor. The relevant legislation was laid in Parliament on 6 March, and is set to come into force on 27 March.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4639", "label" : {"_value" : "Biography information for Bim Afolami"} } , "answeringMemberConstituency" : {"_value" : "Hitchin and Harpenden"} , "answeringMemberPrinted" : {"_value" : "Bim Afolami"} , "dateOfAnswer" : {"_value" : "2024-03-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "17154"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-12T12:48:51.433Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "New Businesses: Women"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether he has had discussions with the Minister for Women and Equalities on the potential impact on women of the increase in the angel investor annual income threshold to £170,000.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "17199"} , {"_about" : "http://data.parliament.uk/resources/1693886", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1693886/answer", "answerText" : {"_value" : "

HM Revenue and Customs (HMRC) publish annual statistical estimates of the size of the tax gap and money lost to fraud and error.<\/p>

<\/p>

The latest estimates of the tax gap were published in Measuring tax gaps 2023 edition: tax gap estimates for 2021 to 2022 - GOV.UK (www.gov.uk)<\/a>.<\/p>

<\/p>

The latest error and fraud estimates for the Corporation Tax Research and Development relief schemes and for Child Benefit were published in HMRC annual report and accounts: 2022 to 2023 - GOV.UK (www.gov.uk)<\/a>.<\/p>

<\/p>

The latest published Tax Credits Error and Fraud statistics were published in Child and Working Tax Credits error and fraud statistics 2021 to 2022 - GOV.UK (www.gov.uk)<\/a>.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-03-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-12T09:50:23.5Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Treasury: Fraud and Maladministration"} , "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 amount of money lost to fraud and error by his Department in each of the last three financial years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4479", "label" : {"_value" : "Biography information for Nick Thomas-Symonds"} } , "tablingMemberConstituency" : {"_value" : "Torfaen"} , "tablingMemberPrinted" : [{"_value" : "Nick Thomas-Symonds"} ], "uin" : "17205"} , {"_about" : "http://data.parliament.uk/resources/1693906", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1693906/answer", "answerText" : {"_value" : "

In the context of Disguised Remuneration (DR), HM Revenue and Customs (HMRC) has in some circumstances used the power provided under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Discretion) to collect the tax owed; and since 2022, HMRC has issued around 2,700 decisions using the Discretion.<\/p>

In his independent review, Lord Morse recommended that the Loan Charge should no longer apply to loans made before 9 December 2010. However, Lord Morse said \u201cHMRC should continue being able to settle and investigate cases prior to this point under their normal powers where they have appropriate grounds, and a legal basis, to do so\u201d.<\/p>

In line with this recommendation, HMRC is still seeking to recover the tax due where it had taken the necessary steps in the past to ensure there is an open tax enquiry or assessment which gives it the legal basis to do so.<\/p>

In May 2022, the Court of Appeal said that HMRC could consider using the Discretion to collect tax directly from the individual who received income through a DR scheme.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-03-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "17136"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-12T12:57:52.033Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-05", "_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, how many section 684 notices were issued by HMRC in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1593", "label" : {"_value" : "Biography information for Sammy Wilson"} } , "tablingMemberConstituency" : {"_value" : "East Antrim"} , "tablingMemberPrinted" : [{"_value" : "Sammy Wilson"} ], "uin" : "17135"} , {"_about" : "http://data.parliament.uk/resources/1693907", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1693907/answer", "answerText" : {"_value" : "

In the context of Disguised Remuneration (DR), HM Revenue and Customs (HMRC) has in some circumstances used the power provided under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Discretion) to collect the tax owed; and since 2022, HMRC has issued around 2,700 decisions using the Discretion.<\/p>

In his independent review, Lord Morse recommended that the Loan Charge should no longer apply to loans made before 9 December 2010. However, Lord Morse said \u201cHMRC should continue being able to settle and investigate cases prior to this point under their normal powers where they have appropriate grounds, and a legal basis, to do so\u201d.<\/p>

In line with this recommendation, HMRC is still seeking to recover the tax due where it had taken the necessary steps in the past to ensure there is an open tax enquiry or assessment which gives it the legal basis to do so.<\/p>

In May 2022, the Court of Appeal said that HMRC could consider using the Discretion to collect tax directly from the individual who received income through a DR scheme.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-03-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "17135"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-12T12:57:51.987Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-05", "_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, how many notices under section 684 of the Income Tax Act 2007 have been issued to individuals with Loan Charge liabilities incurred before December 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1593", "label" : {"_value" : "Biography information for Sammy Wilson"} } , "tablingMemberConstituency" : {"_value" : "East Antrim"} , "tablingMemberPrinted" : [{"_value" : "Sammy Wilson"} ], "uin" : "17136"} , {"_about" : "http://data.parliament.uk/resources/1693998", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1693998/answer", "answerText" : {"_value" : "

Details of Ministerial Directions can be found on the GOV.UK website[1]<\/sup><\/sup>.<\/p>

<\/p>

As set out in Managing Public Money, where confidentiality is required, the accounting officer will share the direction request and the direction itself with the chairs of the Committee of Public Accounts and the relevant departmental select committee, along with an explanation of the reasons for requiring confidentiality, and when they expect the need for confidentiality to fall away and publication to take place.<\/p>

<\/p>

[1] https://www.gov.uk/government/collections/ministerial-directions<\/a><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2024-03-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-19T15:47:29.037Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Ministerial Powers"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government whether they will publish the number of ministerial directions made in each year since 2010 under the 'Managing Public Money' principles; and whether they will include a figure for unpublished or confidential ministerial directions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4988", "label" : {"_value" : "Biography information for Lord Kempsell"} } , "tablingMemberPrinted" : [{"_value" : "Lord Kempsell"} ], "uin" : "HL3035"} , {"_about" : "http://data.parliament.uk/resources/1694008", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1694008/answer", "answerText" : {"_value" : "

The most comprehensive measure of average house prices in the UK is published by the Office for National Statistics.
The vast majority of mortgage lenders have signed a voluntary industry agreement that allows their borrowers to secure a new fixed-rate deal without the need to undertake another affordability assessment.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2024-03-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-12T15:17:38.713Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Owner Occupation"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government what steps they are taking to support property owners facing challenges in refinancing against lower property values.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1796", "label" : {"_value" : "Biography information for Lord Taylor of Warwick"} } , "tablingMemberPrinted" : [{"_value" : "Lord Taylor of Warwick"} ], "uin" : "HL3045"} , {"_about" : "http://data.parliament.uk/resources/1694011", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1694011/answer", "answerText" : {"_value" : "

As set out at Spring Budget 2024, the government is considering the findings of the Office for Budget Responsibility\u2019s review of the original costing of the withdrawal of tax-free shopping, published in the Economic and Fiscal Outlook on 6 March, alongside industry representations and broader data. The Government welcomes further submissions from stakeholders in response to the OBR\u2019s findings. All taxes are kept under review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2024-03-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-12T15:17:19.747Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Retail Trade: VAT"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government whether they have any plans to restore VAT free shopping for foreign tourists.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3682", "label" : {"_value" : "Biography information for Lord Truscott"} } , "tablingMemberPrinted" : [{"_value" : "Lord Truscott"} ], "uin" : "HL3048"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 8, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }