The Government would expect a full negotiation of a double taxation agreement to take between one and two years. However, there are so many variables involved in the process and Government does not keep records of the average length of negotiations.<\/p>
<\/p>
Negotiations are usually split into \u201crounds\u201d, with one country visiting the other for a week to discuss the negotiated text. A negotiation may have just one round where the positions of both countries are largely aligned, but where there are particularly complex issues involved it might require several rounds.<\/p>
<\/p>
The time between rounds will also vary, depending on such factors as the resources and availability of negotiators in both countries as well as the political environment, which can occasionally reset a country\u2019s negotiating position.<\/p>
<\/p>
<\/p>
<\/p>
<\/p>
<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"} } , "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"} , "answeringMemberPrinted" : {"_value" : "Rishi Sunak"} , "dateOfAnswer" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-25T15:27:07.737Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Double Taxation: Treaties"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, on average how long the Government takes to negotiate double taxation treaties.", "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" : "280375"} , {"_about" : "http://data.parliament.uk/resources/1140833", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140833/answer", "answerText" : {"_value" : "
On 12 July, the government published a joint public-private Economic Crime Plan. In developing the Plan, the government held 37 consultation events engaging with over 100 stakeholders including the SWIFT Institute.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"} } , "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"} , "answeringMemberPrinted" : {"_value" : "Rishi Sunak"} , "dateOfAnswer" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-25T15:30:56.69Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Economic Crime"} , "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 discussions his Department has had with SWIFT on access to their database to help tackle economic crime.", "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" : "280376"} , {"_about" : "http://data.parliament.uk/resources/1140850", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140850/answer", "answerText" : {"_value" : "
The government recognizes how important an issue childcare is to families with young children and we\u2019re taking action to help people with the cost of living. That is why we will be spending almost £6 billion a year on childcare support in 2019/20 \u2013 a record amount. Spending decisions beyond 2019/20 will be considered in full at the Spending Review.<\/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" : "2019-07-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-24T10:33:16.297Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Children: Day Care"} , "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 take steps in the forthcoming spending review to ensure that funding levels for childcare keep pace with the rising cost of living.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/298", "label" : {"_value" : "Biography information for Steve McCabe"} } , "tablingMemberConstituency" : {"_value" : "Birmingham, Selly Oak"} , "tablingMemberPrinted" : [{"_value" : "Steve McCabe"} ], "uin" : "280124"} , {"_about" : "http://data.parliament.uk/resources/1140851", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140851/answer", "answerText" : {"_value" : "
The Financial Conduct Authority (FCA) has taken over regulation of claims management companies (CMCs). The FCA rules mean CMCs must meet the same basic standards as other FCA-regulated firms on conduct, as well as additional CMC-specific rules.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"} } , "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"} , "answeringMemberPrinted" : {"_value" : "Rishi Sunak"} , "dateOfAnswer" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-25T15:34:16.483Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Claims Management Services"} , "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 plans he has to regulate complaints made by claims management companies on behalf of complainants on the same basis as independent and other financial advisors, banks and building societies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1400", "label" : {"_value" : "Biography information for Kevin Brennan"} } , "tablingMemberConstituency" : {"_value" : "Cardiff West"} , "tablingMemberPrinted" : [{"_value" : "Kevin Brennan"} ], "uin" : "280141"} , {"_about" : "http://data.parliament.uk/resources/1140550", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140550/answer", "answerText" : {"_value" : "
The Government has no plans at present to review business taxation.<\/p>
<\/p>
All aspects of the tax system are kept under review and are subject to change through the annual Budget, in the context of the wider public finances, with any future changes to the tax system being announced through this process.<\/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" : "2019-07-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-24T11:34:16.767Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-19", "_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 the Chancellor of the Exchequer, whether his Department plans to undertake a review of the business taxation system.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4662", "label" : {"_value" : "Biography information for Ruth George"} } , "tablingMemberConstituency" : {"_value" : "High Peak"} , "tablingMemberPrinted" : [{"_value" : "Ruth George"} ], "uin" : "279435"} , {"_about" : "http://data.parliament.uk/resources/1140551", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140551/answer", "answerText" : {"_value" : "
The Valuation Office Agency does not hold data broken down in this way. The combined costs of delivering work on Business Rates and Council Tax, as published each year in the Agency\u2019s Annual Report and Accounts, are set out below:<\/p>
<\/p>
Business Rates and Council Tax<\/p><\/td> | Expenditure £m<\/p><\/td><\/tr> |
2010-11<\/p><\/td> | 156.8<\/p><\/td><\/tr> |
2011-12<\/p><\/td> | 160.5<\/p><\/td><\/tr> |
2012-13<\/p><\/td> | 150.6<\/p><\/td><\/tr> |
2013-14<\/p><\/td> | 152.3<\/p><\/td><\/tr> |
2014-15<\/p><\/td> | 150.4<\/p><\/td><\/tr> |
2015-16<\/p><\/td> | 169.3<\/p><\/td><\/tr> |
2016-17<\/p><\/td> | 167.7<\/p><\/td><\/tr> |
2017-18<\/p><\/td> | 157.6<\/p><\/td><\/tr> |
2018-19<\/p><\/td> | 158.0<\/p><\/td><\/tr><\/tbody><\/table>"} , "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" : "2019-07-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-24T07:14:34.477Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Valuation Office Agency"} , "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 much the Valuation Office Agency budgeted for appeals against revaluations of business rate liabilities in each financial year since 2010-11; and how much of that budget was spent in each of those years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4662", "label" : {"_value" : "Biography information for Ruth George"} } , "tablingMemberConstituency" : {"_value" : "High Peak"} , "tablingMemberPrinted" : [{"_value" : "Ruth George"} ], "uin" : "279436"} , {"_about" : "http://data.parliament.uk/resources/1140579", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140579/answer", "answerText" : {"_value" : " HM Treasury explored the option of offering a credit union to staff, however due to lack of staff interest and other reward and benefit priorities it hasn\u2019t been implemented.<\/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" : "2019-07-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-23T14:20:42.987Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Treasury: Credit Unions"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 July 2019 to Question 271336, for what reasons his Department does not offer a payroll deduction service to enable employees to join a credit union; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/177", "label" : {"_value" : "Biography information for Gareth Thomas"} } , "tablingMemberConstituency" : {"_value" : "Harrow West"} , "tablingMemberPrinted" : [{"_value" : "Gareth Thomas"} ], "uin" : "279369"} , {"_about" : "http://data.parliament.uk/resources/1140592", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140592/answer", "answerText" : {"_value" : " HMRC measure their telephony performance through average speed to answer and the percentage of customers needing to wait over 10 minutes.<\/p> In 2018-19, for customers who needed to speak to an adviser after going through the automated telephone system, HMRC\u2019s average speed of answer was narrowly outside the five minute target at 5:14 mins. 19.7% of customers waited longer than ten minutes to be connected to an adviser, which is outside HMRC\u2019s 15% target.<\/p> HMRC do not record complaints data broken down to this level of detail so the information requested is not readily available and could be provided only at disproportionate cost.<\/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" : "2019-07-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-24T07:14:23.973Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Telephone Services"} , "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 the (a) longest and (b) average response time was to answer an HMRC helpline; and how many complaints about telephone response times to those helplines have been made in the last six months for which figures are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1548", "label" : {"_value" : "Biography information for Jessica Morden"} } , "tablingMemberConstituency" : {"_value" : "Newport East"} , "tablingMemberPrinted" : [{"_value" : "Jessica Morden"} ], "uin" : "279394"} , {"_about" : "http://data.parliament.uk/resources/1140617", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140617/answer", "answerText" : {"_value" : " As a responsible government, the Government has been preparing plans to minimise any disruption in the event of no deal for nearly three years.<\/p> <\/p> HM Revenue and Customs and HM Treasury are aware of the VAT policies that need to be delivered for exit day and the Government remains confident that all required SIs will be brought forward in good time.<\/p> <\/p> In light of the extension that has now been agreed, departments continue to advance their \u2018no deal\u2019 preparations and are making sensible adjustments on the timing and pace at which certain work is progressing, so that the Government is ready to implement necessary work in the lead-up to 31 October if needed.<\/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" : "2019-07-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-23T16:09:01.903Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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, with reference to the Guidance on how to prepare for Brexit if there's no deal, published by the Department for Exiting the European Union, what parts of the plan for VAT for businesses in the event that the UK leaves the EU without a deal have been implemented.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4128", "label" : {"_value" : "Biography information for Chuka Umunna"} } , "tablingMemberConstituency" : {"_value" : "Streatham"} , "tablingMemberPrinted" : [{"_value" : "Chuka Umunna"} ], "uin" : "279466"} , {"_about" : "http://data.parliament.uk/resources/1140195", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140195/answer", "answerText" : {"_value" : " Everyone entitled to the National Minimum Wage (NMW) should receive it.<\/p> <\/p> All businesses, irrespective of size or business sector, are responsible in law for paying the correct minimum wage to their staff.<\/p> <\/p> HMRC actively promote compliance by working with both employers and workers to raise awareness of the employers\u2019 obligations and workers\u2019 rights in respect of NMW. This includes scanning the internet for adverts with a view to making contact where a business may appear to be non-compliant with its NMW obligations.<\/p> <\/p> HMRC do not hold a record of employers advertising for unpaid internships but in the last 12 months has received 40 complaints relating to issues affecting interns. The total number of complaints received by HMRC in the last 12 months is 3,972.<\/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" : "2019-07-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-23T16:15:22.643Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-18", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Minimum Wage and Unpaid Work: Complaints"} , "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 complaints HMRC has received of employers (a) advertising unpaid internships and (b) not paying the minimum wage in the last 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4698", "label" : {"_value" : "Biography information for Janet Daby"} } , "tablingMemberConstituency" : {"_value" : "Lewisham East"} , "tablingMemberPrinted" : [{"_value" : "Janet Daby"} ], "uin" : "279153"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&_page=1&max-ddpCreated=2019-07-22T20%3A57%3A01.653Z&max-ddpModified.=2019-07-23T15%3A42%3A03.436Z&session.=2017%2F19&min-ddpModified.=2019-06-20T16%3A05%3A16.922Z", "page" : 0, "startIndex" : 1, "totalResults" : 327, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} } |