{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&max-date=2015-02-20", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptId=14&max-date=2015-02-20", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&max-date=2015-02-20&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answeringDeptId=14&max-date=2015-02-20", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&max-date=2015-02-20", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&max-date=2015-02-20", "items" : [{"_about" : "http://data.parliament.uk/resources/222377", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222377/answer", "answerText" : {"_value" : "

HM Revenue & Customs (HMRC) is not a prosecuting authority. Where cases do proceed to the criminal courts the prosecution is carried out by the relevant independent prosecuting authority. This is the Crown Prosecution Service (CPS) in England and Wales, the Crown Office and Procurator Fiscal Service (COPFS) in Scotland, and the Public Prosecution Service for Northern Ireland (PPSNI). Prosecutions for criminal offences are only instigated against individuals, not companies.<\/p>

<\/p>

<\/p>

<\/p>

This Government has invested over £917million over this Parliament which has seen the volume of mass market evasion prosecutions implemented as a result of HMRC Criminal Investigations increase fivefold.<\/p>

<\/p>

<\/p>

The table below shows all prosecutions arising from HMRC criminal investigations including those for money laundering, other prohibitions and restrictions and other non-fiscal offences.<\/p>

<\/p>

<\/p>

<\/p>
Year<\/td>Total number of persons prosecuted as a result of HMRC Criminal Investigations<\/td><\/tr>
2010-11<\/td>420<\/td><\/tr>
2011-12<\/td>545<\/td><\/tr>
2012-13<\/td>770<\/td><\/tr>
2013-14<\/td>915<\/td><\/tr><\/tbody><\/table>

<\/p>

<\/p>

The following table excludes cases prosecuted for money laundering, other prohibitions and restrictions and other non-fiscal offences as included in the table above and shows prosecutions for tax evasion offences only.<\/p>

<\/p>

<\/p>
Year<\/td>Total number of persons prosecuted for tax evasion as result of HMRC Criminal Investigations<\/td><\/tr>
2010-11<\/td>372<\/td><\/tr>
2011-12<\/td>501<\/td><\/tr>
2012-13<\/td>739<\/td><\/tr>
2013-14<\/td>880<\/td><\/tr><\/tbody><\/table>

<\/p>

<\/p>

HMRC is not able to supply a time series of full year prosecution decisions and convictions resulting from their criminal investigations for years up to 2009\u201310. Complete, comparable data is only available from 2010\u201311 onwards.<\/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" : "2015-03-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-03-23T17:33:30.603Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Evasion"} , "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 individuals and companies have been prosecuted for tax evasion in each of the last five financial years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1610", "label" : {"_value" : "Biography information for Mr William Bain"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North East"} , "tablingMemberPrinted" : [{"_value" : "Mr William Bain"} ], "uin" : "224576"} , {"_about" : "http://data.parliament.uk/resources/222391", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222391/answer", "answerText" : {"_value" : "

Since January 2011, central Government Departments have been required to publish on Contracts Finder information on the tenders issued and contracts they award with a value over £10,000<\/p>

<\/p>

<\/p>

<\/p>

www.gov.uk/contracts-finder<\/a><\/p>

<\/p>

<\/p>

<\/p>

In addition, Departments including HM Treasury routinely publish details of transactions over £25,000.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"} } , "answeringMemberConstituency" : {"_value" : "South Northamptonshire"} , "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"} , "dateOfAnswer" : {"_value" : "2015-02-26", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-02-26T17:02:33.173Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Procurement"} , "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 the total value of contracts his Department has with private sector providers was in each of the last five years for which records are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/304", "label" : {"_value" : "Biography information for Mr Roger Godsiff"} } , "tablingMemberConstituency" : {"_value" : "Birmingham, Hall Green"} , "tablingMemberPrinted" : [{"_value" : "Mr Roger Godsiff"} ], "uin" : "224668"} , {"_about" : "http://data.parliament.uk/resources/222392", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222392/answer", "answerText" : {"_value" : "

I refer the Hon. Member to the Parliamentary Question 213752 asked by Stephen Timms MP of East Ham, to the Secretary of State Minister for Work and Pensions which can be found below:<\/p>

<\/p>

http://www.parliament.uk/business/publications/written-questions-answers-statements/written-questions-answers/?page=1&max=20&questiontype=AllQuestions&house=commons&use-dates=True&dept=29&uin=213752<\/a><\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4066", "label" : {"_value" : "Biography information for Priti Patel"} } , "answeringMemberConstituency" : {"_value" : "Witham"} , "answeringMemberPrinted" : {"_value" : "Priti Patel"} , "dateOfAnswer" : {"_value" : "2015-03-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-03-12T12:42:46.567Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Welfare Tax Credits"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, when he plans for payments of tax credits to cease as a result of their inclusion in universal credit.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4031", "label" : {"_value" : "Biography information for Rachel Reeves"} } , "tablingMemberConstituency" : {"_value" : "Leeds West"} , "tablingMemberPrinted" : [{"_value" : "Rachel Reeves"} ], "uin" : "224639"} , {"_about" : "http://data.parliament.uk/resources/222393", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222393/answer", "answerText" : {"_value" : "

In February 2015, the Government published the Invitations to Tender for the Northern and TransPennine rail franchises. The specification includes a substantial package of upgrades including new services and some new trains in order to phase out the outdated Pacer trains by 2020.<\/p>

<\/p>

<\/p>

<\/p>

It will be for bidders to set out how they will meet the specification set out by Government, noting that a key part of the bid evaluation criteria is price.<\/p>

<\/p>

<\/p>

<\/p>

The final cost of phasing out the pacer trains is subject to the outcome of the competition. The Government\u2019s initial estimate for the costs of the proposals, including 120 new build train vehicles, is approximately £250 million across the nine years of the Northern franchise, however we would expect the prices received by bidders through the competition to be lower than this.<\/p>

<\/p>

<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1535", "label" : {"_value" : "Biography information for Danny Alexander"} } , "answeringMemberConstituency" : {"_value" : "Inverness, Nairn, Badenoch and Strathspey"} , "answeringMemberPrinted" : {"_value" : "Danny Alexander"} , "dateOfAnswer" : {"_value" : "2015-03-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-03-11T14:13:40.73Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Northern Rail"} , "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 paragraph 2.203 of the Autumn Statement 2014, what estimate he has made of the cost to the public purse of replacing Pacer trains under the Northern rail franchise due to start in February 2016.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/484", "label" : {"_value" : "Biography information for Dame Louise Ellman"} } , "tablingMemberConstituency" : {"_value" : "Liverpool, Riverside"} , "tablingMemberPrinted" : [{"_value" : "Mrs Louise Ellman"} ], "uin" : "224645"} , {"_about" : "http://data.parliament.uk/resources/222394", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222394/answer", "answerText" : {"_value" : "

HMRC\u2019s staff dealing with Accelerated Payment Notices are trained to ensure that they have a clear understanding of the relevant legislation and the operational processes to be followed under the Accelerated Payments regime. Where necessary, for example if they are dealing with Accelerated Payment Notices to be issued in a specialist area of the tax code such as Stamp Duty Loan Trusts, staff also receive bespoke technical training in that area.<\/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" : "2015-02-26", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-02-26T16:49:02.353Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-20", "_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, pursuant to the Answer of 10 February 2015 to Question 222787, what constitutes appropriate training for HM Revenue and Customs' staff dealing with accelerated payment notices; and what qualifications and training are required of the specialised team responsible for such notices.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1405", "label" : {"_value" : "Biography information for Mark Field"} } , "tablingMemberConstituency" : {"_value" : "Cities of London and Westminster"} , "tablingMemberPrinted" : [{"_value" : "Mark Field"} ], "uin" : "224605"} , {"_about" : "http://data.parliament.uk/resources/222395", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222395/answer", "answerText" : {"_value" : "

HM Treasury estimated that £10bn of the 65+ bond would help over a million pensioners.<\/p>

<\/p>

<\/p>

<\/p>

The original scheme was extended on Sunday 8 February the Chancellor announced the Government will extend the availability of the Bonds. Following the unprecedented demand - which has made this the biggest sale of any retail financial product in Britain's modern history - the Bonds will now be on sale until 15 May 2015.<\/p>

<\/p>

<\/p>

<\/p>

Applications are received through the internet, by phone and by post, and have different processing times. Transactions undertaken over the internet and by phone receive a debit card receipt confirming that the funds have been taken within a few hours, and they will receive an email confirmation within two days. It takes between 7 and 10 days to process a postal application, this timeframe includes 2 days for the postal delivery service.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"} } , "answeringMemberConstituency" : {"_value" : "South Northamptonshire"} , "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"} , "dateOfAnswer" : {"_value" : "2015-03-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-03-09T16:59:36.67Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Savings Bonds: Pensioners"} , "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 applications for 65+ Guaranteed Growth Bonds his Department estimated it would receive; how many applications for such bonds have been received; what estimate he made of how much time it would take to process each application for such bonds; and how long it is taking to process each such application.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4004", "label" : {"_value" : "Biography information for Mike Freer"} } , "tablingMemberConstituency" : {"_value" : "Finchley and Golders Green"} , "tablingMemberPrinted" : [{"_value" : "Mike Freer"} ], "uin" : "224606"} , {"_about" : "http://data.parliament.uk/resources/222397", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222397/answer", "answerText" : {"_value" : "

The proposed investment allowance will enable operators subject to the North Sea Supplementary Charge to tax to reduce the proportion of their profits subject to that charge. Drilling contractors operating in the North Sea do not generally fall within the North Sea ringfence tax regime and hence are already exempt from the Supplementary Charge.<\/p>

<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4066", "label" : {"_value" : "Biography information for Priti Patel"} } , "answeringMemberConstituency" : {"_value" : "Witham"} , "answeringMemberPrinted" : {"_value" : "Priti Patel"} , "dateOfAnswer" : {"_value" : "2015-02-26", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-02-26T16:47:52.29Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Offshore Industry: 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, pursuant to the Answer of 9 February 2015 to Question 221932, whether it is his policy that licensed drilling contractors operating in the UK Continental Shelf are eligible for the investment allowance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4122", "label" : {"_value" : "Biography information for Alex Cunningham"} } , "tablingMemberConstituency" : {"_value" : "Stockton North"} , "tablingMemberPrinted" : [{"_value" : "Alex Cunningham"} ], "uin" : "224574"} , {"_about" : "http://data.parliament.uk/resources/222398", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222398/answer", "answerText" : {"_value" : "

The number of full time equivalent staff in the specialist inheritance tax compliance teams for the last four years are:

2014/15 148
2013/14 158
2012/13 156
2011/12 153

Prior to 2011/12 the teams were organised and structured in a different way and comparable figures are not available.

HM Revenue and Customs (HMRC) has improved the process it used to ensure compliance with inheritance tax law. This has increased the team's efficiency which is reflected in the number of staff deployed.<\/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" : "2015-03-03", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-03-03T15:30:03.84Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance 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, pursuant to the Answer of 17 February 2015 to Question 223222, how many staff made up the specialist inheritance tax compliance teams in each of the last five years for which records are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3909", "label" : {"_value" : "Biography information for Pamela Nash"} } , "tablingMemberConstituency" : {"_value" : "Airdrie and Shotts"} , "tablingMemberPrinted" : [{"_value" : "Pamela Nash"} ], "uin" : "224585"} , {"_about" : "http://data.parliament.uk/resources/222399", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222399/answer", "answerText" : {"_value" : "

The number of staff, by headcount and full time equivalent (FTE) posts, employed at HM Revenue and Customs (HMRC) offices in Belfast, Edinburgh and Nottingham in each of the last five years is shown in the attached table.<\/p>

<\/p>

<\/p>

<\/p>

<\/p>

<\/p>

<\/p>

<\/p>

<\/p>

<\/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"} , "attachment" : {"_about" : "http://data.parliament.uk/resources/222399/answer/attachment/1", "fileName" : {"_value" : "The number of staff.docx"} , "title" : "Table of staff numbers "} , "dateOfAnswer" : {"_value" : "2015-03-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-03-24T17:49:24.06Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-20", "_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, pursuant to the Answer of 17 February 2015 to Question 223222, how many staff were employed at HM Revenue and Customs offices in (a) Belfast, (b) Edinburgh and (c) Nottingham in each of the last five years for which records are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3909", "label" : {"_value" : "Biography information for Pamela Nash"} } , "tablingMemberConstituency" : {"_value" : "Airdrie and Shotts"} , "tablingMemberPrinted" : [{"_value" : "Pamela Nash"} ], "uin" : "224586"} , {"_about" : "http://data.parliament.uk/resources/222400", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/222400/answer", "answerText" : {"_value" : "

The Disclosure of Tax Avoidance Schemes regime to which Question 223223 referred requires promoters of avoidance schemes to notify HM Revenue and Customs (HMRC) of schemes which meet certain criteria. Users of a notified tax avoidance scheme are required to report this use to HMRC, for appropriate challenge.<\/p>

<\/p>

<\/p>

<\/p>

Where a dispute on a tax avoidance scheme cannot be settled by agreement, it is open to the user to take the dispute to the Tax Tribunal for a decision. HMRC win around 80% of the avoidance cases users choose to take to court, and many more users decide to settle before they reach litigation.<\/p>

<\/p>

<\/p>

<\/p>

Tax avoidance schemes are dealt with by way of Tax Tribunal hearing, if necessary moving to the higher Courts where the taxpayer or HMRC are given leave to appeal a decision of the Tribunal.<\/p>

<\/p>

<\/p>

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