{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-date=2015-07-16&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?max-date=2015-07-16&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-date=2015-07-16&_metadata=all&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&max-date=2015-07-16&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-date=2015-07-16&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-date=2015-07-16&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "items" : [{"_about" : "http://data.parliament.uk/resources/390675", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/390675/answer", "answerText" : {"_value" : "
The information is not available as HM Revenue and Customs (HMRC) do not record the time taken between receipt and response for each piece of correspondence about inheritance tax.<\/p>
<\/p>
<\/p>
<\/p>
HMRC aims to respond to 80% of general inheritance tax correspondence within 15 working days. If the correspondence is a full inheritance tax return a response will take longer because of routine compliance checks.<\/p>
<\/p>
<\/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" : "2015-07-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-07-21T16:12:33.323Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2015-07-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "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 the average length of time is between the date of receipt by HM Revenue and Customs of correspondence about inheritance tax liability and a response being given.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/242", "label" : {"_value" : "Biography information for Sir Christopher Chope"} } , "tablingMemberConstituency" : {"_value" : "Christchurch"} , "tablingMemberPrinted" : [{"_value" : "Mr Christopher Chope"} ], "uin" : "7586"} , {"_about" : "http://data.parliament.uk/resources/390185", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/390185/answer", "answerText" : {"_value" : "
The Office for Budget Responsibility has assessed the measures relating to the housing market in the Summer Budget 2015. It estimates that they will have small and offsetting effects, and so it has not adjusted its forecast for house prices.<\/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" : "2015-07-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-07-20T15:42:44.027Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2015-07-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "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 assessment he has made of the potential effects of the proposed increase in inheritance tax thresholds on property prices (a) nationally and (b) in each region of the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4026", "label" : {"_value" : "Biography information for Liz Kendall"} } , "tablingMemberConstituency" : {"_value" : "Leicester West"} , "tablingMemberPrinted" : [{"_value" : "Liz Kendall"} ], "uin" : "7483"} , {"_about" : "http://data.parliament.uk/resources/350057", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/350057/answer", "answerText" : {"_value" : "
The Government has commitment to take the family home out of inheritance tax for all but the richest with a new transferable main residence allowance of £175,000 per individual in addition to the inheritance tax nil-rate band, which is currently set at £325,000 for individuals.<\/p>
<\/p>
<\/p>
<\/p>
This creates an effective £500,000 inheritance tax threshold for individuals in certain circumstances. Any unused main residence allowance or nil-rate band for each individual would be transferred to their surviving spouse or civil partner, which is in line with existing principles and means the effective inheritance tax threshold will rise to £1 million in certain circumstances once the policy is introduced.<\/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" : "2015-06-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-16T16:24:48.917Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how he plans to take (a) widows and widowers and (b) other people out of inheritance tax where the family home is the main asset; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/253", "label" : {"_value" : "Biography information for Mr Laurence Robertson"} } , "tablingMemberConstituency" : {"_value" : "Tewkesbury"} , "tablingMemberPrinted" : [{"_value" : "Mr Laurence Robertson"} ], "uin" : "2093"} , {"_about" : "http://data.parliament.uk/resources/349011", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/349011/answer", "answerText" : {"_value" : "
The information requested is not available.<\/p>
<\/p>
<\/p>
<\/p>
In the March 2015 Budget the Government announced that it would undertake a review of how deeds of variation are used for tax purposes. The findings from this review will be reported in the Autumn.<\/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" : "2015-06-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-16T15:54:13.137Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will make an estimate of the amount of inheritance tax that has been avoided by the use of Deed of Variations in the tax year (a) 2013-14 and (b) 2014-15.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3942", "label" : {"_value" : "Biography information for John Stevenson"} } , "tablingMemberConstituency" : {"_value" : "Carlisle"} , "tablingMemberPrinted" : [{"_value" : "John Stevenson"} ], "uin" : "1402"} , {"_about" : "http://data.parliament.uk/resources/229330", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/229330/answer", "answerText" : {"_value" : "
The information requested is not available.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"} } , "answeringMemberConstituency" : {"_value" : "South Northamptonshire"} , "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"} , "dateOfAnswer" : {"_value" : "2015-03-26", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-03-26T12:13:26.203Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-03-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how much unpaid inheritance tax was outstanding from estates notified for probate valued up to £1 million since 2005.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3909", "label" : {"_value" : "Biography information for Pamela Nash"} } , "tablingMemberConstituency" : {"_value" : "Airdrie and Shotts"} , "tablingMemberPrinted" : [{"_value" : "Pamela Nash"} ], "uin" : "228885"} , {"_about" : "http://data.parliament.uk/resources/227712", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/227712/answer", "answerText" : {"_value" : "
The information requested is currently not 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" : "2015-03-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-03-23T17:18:13.327Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-03-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how much unpaid inheritance tax was outstanding from estates notified for probate valued up to £1 million in each year since May 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3909", "label" : {"_value" : "Biography information for Pamela Nash"} } , "tablingMemberConstituency" : {"_value" : "Airdrie and Shotts"} , "tablingMemberPrinted" : [{"_value" : "Pamela Nash"} ], "uin" : "227907"} , {"_about" : "http://data.parliament.uk/resources/227713", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/227713/answer", "answerText" : {"_value" : "
Estimates of the numbers of estates with values up to £1million notified to HMRC that are not liable to Inheritance Tax for deaths in years up to 2011/12 (the latest year for which information is currently available) have been published at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/338970/140729Table12-3DUChecked.pdf<\/a>.<\/p> <\/p> <\/p> <\/p> Many of the estates in this table with a \u2018net estate\u2019 value of more than the Inheritance Tax threshold (including any unused amount transferred from a deceased spouse or civil partner) do not have a liability because of the availability of reliefs and exemptions, which will reduce the net estate value to below this threshold.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"}
}
, "answeringMemberConstituency" : {"_value" : "South Northamptonshire"}
, "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"}
, "dateOfAnswer" : {"_value" : "2015-03-25", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2015-03-25T11:19:25.89Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2015-03-17", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Inheritance Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, how many estates notified for probate and valued up to £1 million paid no inheritance tax in each year since May 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3909", "label" : {"_value" : "Biography information for Pamela Nash"}
}
, "tablingMemberConstituency" : {"_value" : "Airdrie and Shotts"}
, "tablingMemberPrinted" : [{"_value" : "Pamela Nash"}
], "uin" : "227908"}
, {"_about" : "http://data.parliament.uk/resources/226586", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/226586/answer", "answerText" : {"_value" : " Details of Inheritance Tax receipts for 2009/10 to 2013/14 have been published at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/338949/140722Table12-1DUChecked.pdf<\/a>.<\/p> <\/p> <\/p> <\/p>