{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&min-date=2021-05-14&max-date=2021-06-29", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptId=14&min-date=2021-05-14&max-date=2021-06-29", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&min-date=2021-05-14&max-date=2021-06-29&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answeringDeptId=14&min-date=2021-05-14&max-date=2021-06-29", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&min-date=2021-05-14&max-date=2021-06-29", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&min-date=2021-05-14&max-date=2021-06-29", "items" : [{"_about" : "http://data.parliament.uk/resources/1341714", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1341714/answer", "answerText" : {"_value" : "
The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.<\/p>
<\/p>
The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse\u2019s Independent Loan Charge Review.<\/p>
<\/p>
HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.<\/p>
<\/p>
At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-07-06", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "24173"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-07-06T16:32:16.63Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-29", "_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, with reference to HMRC's Freedom of Information Team's response to FOI request (FOI2021/00393) and the email of 31 January 2019 from HMRC's First Permanent Secretary and Chief Executive within that FOI response, what recent discussions he has had with relevant stakeholders on the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4084", "label" : {"_value" : "Biography information for Esther McVey"} } , "tablingMemberConstituency" : {"_value" : "Tatton"} , "tablingMemberPrinted" : [{"_value" : "Esther McVey"} ], "uin" : "24172"} , {"_about" : "http://data.parliament.uk/resources/1341715", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1341715/answer", "answerText" : {"_value" : "
The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.<\/p>
<\/p>
The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse\u2019s Independent Loan Charge Review.<\/p>
<\/p>
HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.<\/p>
<\/p>
At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-07-06", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "24172"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-07-06T16:32:16.677Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-29", "_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 recent assessment he has made of the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4084", "label" : {"_value" : "Biography information for Esther McVey"} } , "tablingMemberConstituency" : {"_value" : "Tatton"} , "tablingMemberPrinted" : [{"_value" : "Esther McVey"} ], "uin" : "24173"} , {"_about" : "http://data.parliament.uk/resources/1341725", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1341725/answer", "answerText" : {"_value" : "
The VAT rates applicable in EU Member States are a matter for the EU. In the UK, a lower rate of 5% import VAT is available for classic cars where these are collectors\u2019 pieces of historical interest.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-07-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-07-05T11:35:00.113Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-29", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cars: 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, if he will negotiate a consistent rate of VAT with the EU across all EU member states on the sale and purchase of classic cars.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/55", "label" : {"_value" : "Biography information for Sir Desmond Swayne"} } , "tablingMemberConstituency" : {"_value" : "New Forest West"} , "tablingMemberPrinted" : [{"_value" : "Sir Desmond Swayne"} ], "uin" : "24076"} , {"_about" : "http://data.parliament.uk/resources/1341736", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1341736/answer", "answerText" : {"_value" : "
The Government continues to engage with the regulators and industry to monitor and assess trends and risks around cash, including those resulting from COVID-19. The Government created the Joint Authorities Cash Strategy Group in 2019, which has provided a forum for the public bodies to formally co-ordinate regarding access to cash. This is chaired by HM Treasury and attended by the Bank of England, Payment Systems Regulator (PSR) and Financial Conduct Authority (FCA). The Group published an update on the actions of the Group\u2019s members in July 2020. This included work led by the PSR and FCA to develop a comprehensive picture of cash access infrastructure across the UK.<\/p>
<\/p>
UK Finance publishes annual analysis on payment trends in the UK. The UK Payment Market Report 2021 was published on 16 June 2021 and shows that cash remained the second most frequently used method of payment in the UK, as of 2020, representing almost a fifth of payments.<\/p>
<\/p>
The Government recognises that cash remains important to the daily lives of millions of people and businesses across the UK and has committed to protecting access to cash for those who need it and ensuring that the UK's cash infrastructure is sustainable for the long term.<\/p>
<\/p>