{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2014-02-06&max-date=2014-02-25", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?date=2014-02-06&max-date=2014-02-25", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2014-02-06&max-date=2014-02-25&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2014-02-06&_page=0&max-date=2014-02-25", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2014-02-06&max-date=2014-02-25", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2014-02-06&max-date=2014-02-25", "items" : [{"_about" : "http://data.parliament.uk/resources/37341", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/37341/answer", "answerText" : {"_value" : "

The intermediaries' legislation, known as IR35, does not apply to the self-employed, rather it applies to those providing their services through an intermediary (normally a limited company) who if it were not for the intermediary would otherwise be considered an employee of the client. IR35 ensures that under such circumstances broadly the same tax and National Insurance contributions are paid as if the individual were directly employed.<\/p>

<\/p>

A very minor change to the IR35 legislation was made in 2010 in consequence of the Corporation Taxes Act 2010.<\/p>

<\/p>

HM Revenue and Customs (HMRC) have currently four specialist compliance teams which undertake investigations of intermediaries (commonly called personal service companies) operating across all sectors where potential non-compliance with IR35 is suspected. These teams form part of a restructuring of HMRC's administration of IR35 following recommendations in March 2011 by the Office of Tax Simplification. Revenue secured under IR35 from this direct compliance activity between 6 April 2010 and 5 April 2013 is £2.519m. Figures for 2013/14 are not currently available.<\/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" : "2014-04-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-04-09T12:00:00.00Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : ""} , "answeringDeptSortName" : {"_value" : ""} , "date" : {"_value" : "2014-02-06", "_datatype" : "dateTime"} , "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 estimate he has made of the additional revenue secured since 2010 as a result of changes to the IR35 tax regulations affecting the self-employed.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1424", "label" : {"_value" : "Biography information for Mr Mark Prisk"} } , "tablingMemberConstituency" : {"_value" : "Hertford and Stortford"} , "tablingMemberPrinted" : [{"_value" : "Mr Mark Prisk"} ], "uin" : "187119"} , {"_about" : "http://data.parliament.uk/resources/37588", "AnsweringBody" : [{"_value" : "Ministry of Justice"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/37588/answer", "answerText" : {"_value" : "

At present 15-17 year olds in young offender institutions (YOIs) receive an average of only 12 hours contracted education a week. We have recently set out our plans for transforming youth custody and putting education at the heart of detention, and at the same time launched a competition for new education contracts in public sector YOIs which will more than double the time spend young people spend in education. In addition, we are seeking to put education at the heart of the YOI regime by bringing the head teacher overseeing education into the senior management team of the establishment.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1560", "label" : {"_value" : "Biography information for Sir Jeremy Wright"} } , "answeringMemberConstituency" : {"_value" : "Kenilworth and Southam"} , "answeringMemberPrinted" : {"_value" : "Jeremy Wright"} , "dateOfAnswer" : {"_value" : "2014-05-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-05-14T12:00:00.00Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "54"} , "answeringDeptShortName" : {"_value" : ""} , "answeringDeptSortName" : {"_value" : ""} , "date" : {"_value" : "2014-02-06", "_datatype" : "dateTime"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Justice, what plans his Department has to increase the average hours a week of contracted education provided for 15 to 17 year olds in custody.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4006", "label" : {"_value" : "Biography information for Dr Matthew Offord"} } , "tablingMemberConstituency" : {"_value" : "Hendon"} , "tablingMemberPrinted" : [{"_value" : "Dr Matthew Offord"} ], "uin" : "187126"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 2, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }