{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&min-answer.dateOfAnswer=2018-11-16&min-answer.questionFirstAnswered.=2018-11-12T17%3A42%3A57.867Z&tablingMemberConstituency=Inverclyde&max-answer.dateOfAnswer=2019-05-22", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptShortName=Treasury&min-answer.dateOfAnswer=2018-11-16&min-answer.questionFirstAnswered.=2018-11-12T17%3A42%3A57.867Z&tablingMemberConstituency=Inverclyde&max-answer.dateOfAnswer=2019-05-22", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&min-answer.dateOfAnswer=2018-11-16&min-answer.questionFirstAnswered.=2018-11-12T17%3A42%3A57.867Z&tablingMemberConstituency=Inverclyde&_metadata=all&max-answer.dateOfAnswer=2019-05-22", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&min-answer.dateOfAnswer=2018-11-16&_page=0&min-answer.questionFirstAnswered.=2018-11-12T17%3A42%3A57.867Z&tablingMemberConstituency=Inverclyde&max-answer.dateOfAnswer=2019-05-22", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&min-answer.dateOfAnswer=2018-11-16&min-answer.questionFirstAnswered.=2018-11-12T17%3A42%3A57.867Z&tablingMemberConstituency=Inverclyde&max-answer.dateOfAnswer=2019-05-22", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&min-answer.dateOfAnswer=2018-11-16&min-answer.questionFirstAnswered.=2018-11-12T17%3A42%3A57.867Z&tablingMemberConstituency=Inverclyde&max-answer.dateOfAnswer=2019-05-22", "items" : [{"_about" : "http://data.parliament.uk/resources/1121825", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1121825/answer", "answerText" : {"_value" : "

The UK supports the EU Anti-Tax Avoidance Directive, which requires all Member States to adopt minimum standard rules that restrict the ability of large multinationals to artificially lower their tax bills.<\/p>

The UK already had effective and comprehensive anti-avoidance rules in place, which met or exceeded most of the minimum standards set out by the Directive.<\/p>

Finance Act 2019 introduced several technical changes which help ensure our existing rules will be fully compliant with the approach taken by the Anti-Tax Avoidance Directive.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-04-30", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-04-30T13:57:35.28Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-04-18", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance: EU Law"} , "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 steps his Department is taking to ensure the UK complies with the Anti-Tax Avoidance Directive.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4465", "label" : {"_value" : "Biography information for Ronnie Cowan"} } , "tablingMemberConstituency" : {"_value" : "Inverclyde"} , "tablingMemberPrinted" : [{"_value" : "Ronnie Cowan"} ], "uin" : "245860"} , {"_about" : "http://data.parliament.uk/resources/1107805", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1107805/answer", "answerText" : {"_value" : "

HMRC do not hold information relating to Child Benefit claimants\u2019 receipt of the disability living allowance.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2019-04-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-04-05T13:43:22.473Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-29", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Child Benefit"} , "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 families who have a child in receipt of disability living allowance have had their child benefit reduced due to exceeding the earnings threshold in each year for which information is available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4465", "label" : {"_value" : "Biography information for Ronnie Cowan"} } , "tablingMemberConstituency" : {"_value" : "Inverclyde"} , "tablingMemberPrinted" : [{"_value" : "Ronnie Cowan"} ], "uin" : "238663"} , {"_about" : "http://data.parliament.uk/resources/1092073", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1092073/answer", "answerText" : {"_value" : "

The information is not available. Information on whether the children of Child Benefit claimants have additional support needs is not held by HMRC.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T17:04:26.357Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Child Benefit"} , "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 families who have a child with additional support needs have had their child benefit payment reduced due to exceeding the earnings threshold.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4465", "label" : {"_value" : "Biography information for Ronnie Cowan"} } , "tablingMemberConstituency" : {"_value" : "Inverclyde"} , "tablingMemberPrinted" : [{"_value" : "Ronnie Cowan"} ], "uin" : "234770"} , {"_about" : "http://data.parliament.uk/resources/1091307", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1091307/answer", "answerText" : {"_value" : "

The High Income Child Benefit Charge (HICBC) applies to anyone with an income over £50,000 who claims Child Benefit, or whose partner claims Child Benefit.<\/p>

Those who continue to receive Child Benefit must register for Self Assessment to declare their Child Benefit payments and pay the tax charge through their tax return.<\/p>

HMRC makes information on HICBC, and the need to declare and pay HICBC via Self Assessment widely available. Guidance is published on gov.uk, which lists HICBC among the criteria for those who must file a Self Assessment return, and HMRC uses social media and marketing campaigns to increase awareness.<\/p>

HMRC also writes to individuals to remind them to check whether they need to register for Self Assessment to declare their Child Benefit payments, where it is aware that individuals may have become liable for HICBC.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-25T14:02:39.253Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-assessment: Child Benefit "} , "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 steps HMRC takes to notify Child Benefit claimants that start to receive a salary which effects their entitlement of their responsibility to complete a tax self-assessment.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4465", "label" : {"_value" : "Biography information for Ronnie Cowan"} } , "tablingMemberConstituency" : {"_value" : "Inverclyde"} , "tablingMemberPrinted" : [{"_value" : "Ronnie Cowan"} ], "uin" : "234240"} , {"_about" : "http://data.parliament.uk/resources/1047747", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1047747/answer", "answerText" : {"_value" : "

The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.<\/p>

<\/p>

The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-02-01", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-02-01T10:01:43.997Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-01-24", "_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, if his Department will take steps to evaluate all aspects of the 2019 Loan Charge and seek external evidence.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4465", "label" : {"_value" : "Biography information for Ronnie Cowan"} } , "tablingMemberConstituency" : {"_value" : "Inverclyde"} , "tablingMemberPrinted" : [{"_value" : "Ronnie Cowan"} ], "uin" : "212404"} , {"_about" : "http://data.parliament.uk/resources/1002067", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1002067/answer", "answerText" : {"_value" : "

Like all taxes, Air Passenger Duty remains under review. The UK aviation sector has demonstrated strong growth and remains competitive with our neighbours.<\/p>

Since 2010 passenger numbers at UK airports have grown by more than 15%. With the exception of Heathrow - which has been constrained due to capacity - the UK\u2019s biggest airports have all achieved growth in line with their EU counterparts since 2010.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"} } , "answeringMemberConstituency" : {"_value" : "Newark"} , "answeringMemberPrinted" : {"_value" : "Robert Jenrick"} , "dateOfAnswer" : {"_value" : "2018-11-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-16T12:31:44.047Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Air Passenger Duty"} , "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 his Department plans to conduct economic modelling on the effect of air passenger duty on the UK's global connectivity and competitiveness.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4465", "label" : {"_value" : "Biography information for Ronnie Cowan"} } , "tablingMemberConstituency" : {"_value" : "Inverclyde"} , "tablingMemberPrinted" : [{"_value" : "Ronnie Cowan"} ], "uin" : "188167"} ], "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"]} }