{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2021-04-15T15%3A06%3A29.377Z&answeringDeptSortName=Treasury", "items" : [{"_about" : "http://data.parliament.uk/resources/1309136", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309136/answer", "answerText" : {"_value" : "
The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.<\/p>
<\/p>
HMRC\u2019s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.<\/p>
<\/p>
Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.<\/p>
<\/p>
Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC\u2019s recovery of costs in litigation which it wins).<\/p>
<\/p>
HMRC\u2019s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.<\/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" : "2021-04-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "181050"} , {"_value" : "181051"} , {"_value" : "181052"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-19T14:22:45.663Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Prosecutions"} , "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 IR35 cases have been pursued through tribunals and the courts.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4443", "label" : {"_value" : "Biography information for Carol Monaghan"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North West"} , "tablingMemberPrinted" : [{"_value" : "Carol Monaghan"} ], "uin" : "181049"} , {"_about" : "http://data.parliament.uk/resources/1309139", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309139/answer", "answerText" : {"_value" : "
The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.<\/p>
<\/p>
HMRC\u2019s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.<\/p>
<\/p>
Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.<\/p>
<\/p>
Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC\u2019s recovery of costs in litigation which it wins).<\/p>
<\/p>
HMRC\u2019s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.<\/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" : "2021-04-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "181049"} , {"_value" : "181051"} , {"_value" : "181052"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-19T14:22:45.71Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Prosecutions"} , "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 HMRC has spent on pursuing IR35 cases through tribunals and the courts.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4443", "label" : {"_value" : "Biography information for Carol Monaghan"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North West"} , "tablingMemberPrinted" : [{"_value" : "Carol Monaghan"} ], "uin" : "181050"} , {"_about" : "http://data.parliament.uk/resources/1309140", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309140/answer", "answerText" : {"_value" : "
The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.<\/p>
<\/p>
HMRC\u2019s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.<\/p>
<\/p>
Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.<\/p>
<\/p>
Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC\u2019s recovery of costs in litigation which it wins).<\/p>
<\/p>
HMRC\u2019s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.<\/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" : "2021-04-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "181049"} , {"_value" : "181050"} , {"_value" : "181052"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-19T14:22:45.757Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Prosecutions"} , "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 revenue to the Exchequer has been raised in pursuing IR35 cases through tribunals and the courts in the most recent period for which figures are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4443", "label" : {"_value" : "Biography information for Carol Monaghan"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North West"} , "tablingMemberPrinted" : [{"_value" : "Carol Monaghan"} ], "uin" : "181051"} , {"_about" : "http://data.parliament.uk/resources/1309141", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309141/answer", "answerText" : {"_value" : "
The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.<\/p>
<\/p>
HMRC\u2019s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.<\/p>
<\/p>
Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.<\/p>
<\/p>
Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC\u2019s recovery of costs in litigation which it wins).<\/p>
<\/p>
HMRC\u2019s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.<\/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" : "2021-04-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "181049"} , {"_value" : "181050"} , {"_value" : "181051"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-19T14:22:45.803Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Prosecutions"} , "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 HMRC has undertaken a cost analysis of its pursuit of IR35 cases.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4443", "label" : {"_value" : "Biography information for Carol Monaghan"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North West"} , "tablingMemberPrinted" : [{"_value" : "Carol Monaghan"} ], "uin" : "181052"} , {"_about" : "http://data.parliament.uk/resources/1309203", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1309203/answer", "answerText" : {"_value" : "
It is for the Scottish Government to decide what financial guarantees it provides in devolved areas and for managing any associated costs from its overall resources as set out in chapter 8 of the Consolidated Budgeting Guidance.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"} } , "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"} , "dateOfAnswer" : {"_value" : "2021-04-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-04-28T11:37:31.467Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electricity Generation: Scotland"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government whether they are liable for any conditional financial obligations under the financing arrangements between the Scottish Government and Liberty Steel Dalzell Limited and related parties in connection with Lochaber and related power purchase agreements, following the investment made by the Scottish government in 2016.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3869", "label" : {"_value" : "Biography information for Lord Myners"} } , "tablingMemberPrinted" : [{"_value" : "Lord Myners"} ], "uin" : "HL14930"} , {"_about" : "http://data.parliament.uk/resources/1306848", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1306848/answer", "answerText" : {"_value" : "
A zero rate of VAT has applied to women\u2019s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.<\/p>
<\/p>
The relief specifically excludes articles of clothing, such as \u201cperiod pants\u201d. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue. Under existing rules \u201cperiod pants\u201d may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.<\/p>
<\/p>