{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Taxation&max-answer.dateOfAnswer=2018-12-06", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?hansardHeading=Taxation&max-answer.dateOfAnswer=2018-12-06", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_metadata=all&hansardHeading=Taxation&max-answer.dateOfAnswer=2018-12-06", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&hansardHeading=Taxation&max-answer.dateOfAnswer=2018-12-06", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Taxation&max-answer.dateOfAnswer=2018-12-06", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Taxation&max-answer.dateOfAnswer=2018-12-06", "items" : [{"_about" : "http://data.parliament.uk/resources/1016482", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1016482/answer", "answerText" : {"_value" : "

The guidance on calculating the figure for top slicing relief is in the process of being updated. The updated guidance has been shared with insurance industry representative bodies for review and comment. HMRC expects the final version to be available in the Insurance Policyholder Taxation Manual (IPTM) on Gov.UK on 3 December 2018.<\/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" : "2018-12-03", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-03T15:48:12.77Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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, if he will publish the methodology used by HMRC to decide on the figure for top-slicing relief.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4066", "label" : {"_value" : "Biography information for Priti Patel"} } , "tablingMemberConstituency" : {"_value" : "Witham"} , "tablingMemberPrinted" : [{"_value" : "Priti Patel"} ], "uin" : "196899"} , {"_about" : "http://data.parliament.uk/resources/999770", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/999770/answer", "answerText" : {"_value" : "

The UK will continue to adhere to the OECD\u2019s tax standards after Brexit. These include the provisions relating to residence in the OECD model treaty.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-11-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-15T17:22:05.517Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-01", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation"} , "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 anticipate that current Organisation for Economic Co-operation and Development rules relating to tax residency will be adhered to following Brexit.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1744", "label" : {"_value" : "Biography information for Viscount Waverley"} } , "tablingMemberPrinted" : [{"_value" : "Viscount Waverley"} ], "uin" : "HL11215"} , {"_about" : "http://data.parliament.uk/resources/990166", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/990166/answer", "answerText" : {"_value" : "

The government has been clear that it is committed to a balanced approach, funding our public services, keeping tax as low as possible while getting debt down. The Chancellor will set out his approach in more detail at next Monday\u2019s Budget.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-10-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-25T13:51:23.72Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what assessment they have made of the conclusion by the Institute for Fiscal Studies report, The IFS Green Budget, published on 16 October, that it would be necessary to raise tax revenues by 1 per cent of national income to \"end austerity\".", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1796", "label" : {"_value" : "Biography information for Lord Taylor of Warwick"} } , "tablingMemberPrinted" : [{"_value" : "Lord Taylor of Warwick"} ], "uin" : "HL10788"} , {"_about" : "http://data.parliament.uk/resources/969115", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/969115/answer", "answerText" : {"_value" : "

To support working families, the Government has committed to raise the income tax personal allowance to £12,500, and the higher rate threshold to £50,000 by 2020.<\/p>

<\/p>

We have taken significant steps towards meeting these commitments: in April, the personal allowance increased to £11,850, and the higher rate threshold to £46,350.<\/p>

<\/p>

This means a typical basic rate taxpayer will pay £1,075 less income tax this year than in 2010-11.<\/p>

<\/p>

Increases to the personal allowance and higher rate threshold have benefitted over 31 million individuals since the start of the last parliament.<\/p>

<\/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" : "2018-09-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-09-14T11:32:15.953Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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, what progress the Government has made on reducing taxes for working families.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3989", "label" : {"_value" : "Biography information for Jack Lopresti"} } , "tablingMemberConstituency" : {"_value" : "Filton and Bradley Stoke"} , "tablingMemberPrinted" : [{"_value" : "Jack Lopresti"} ], "uin" : "171362"} , {"_about" : "http://data.parliament.uk/resources/968310", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/968310/answer", "answerText" : {"_value" : "

The Government has published its White Paper on the future relationship, which is our vision for a bold, ambitious and innovative new partnership with the EU.<\/p>

<\/p>

The Government remains confident the UK and EU will agree a mutually advantageous deal. Leaving the EU without a deal is in neither side\u2019s interests.<\/p>

<\/p>

Once the Government has agreed a deal with the EU we will provide Parliament with the appropriate analysis of that deal ahead of the vote on the final deal.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"} } , "answeringMemberConstituency" : {"_value" : "Salisbury"} , "answeringMemberPrinted" : {"_value" : "John Glen"} , "dateOfAnswer" : {"_value" : "2018-09-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "170671"} , {"_value" : "170674"} , {"_value" : "170676"} , {"_value" : "170677"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-09-13T09:11:07.487Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-09-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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, what estimate his Department has made of the amount of revenue required through (a) income tax or (b) corporation tax to offset the £80 billion of additional borrowing forecast in his letter to the Treasury Committee relating to Brexit analysis, dated 23 August 2018; and if he will place a copy of the findings in the Library.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/178", "label" : {"_value" : "Biography information for John McDonnell"} } , "tablingMemberConstituency" : {"_value" : "Hayes and Harlington"} , "tablingMemberPrinted" : [{"_value" : "John McDonnell"} ], "uin" : "170675"} , {"_about" : "http://data.parliament.uk/resources/887332", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/887332/answer", "answerText" : {"_value" : "

The Common Reporting Standard (CRS) is the global standard for the exchange of financial account information. Under the CRS financial institutions are required to obtain and report the tax residence information of their account holders. The information that tax authorities will receive under the CRS is a vital part of global efforts to tackle offshore tax evasion and increase tax transparency. Under the CRS financial institutions are required to carry out due diligence procedures, including obtaining tax residency self-certifications from some account holders.<\/p>

HMRC does not consider estimating the number of tax residency self-certification forms received by financial institutions or estimating how many account holders annually will self-certify in future to be a useful exercise at this time. A Tax Information and Impact Note was published on 18 March 2015 in accordance with the government\u2019s tax policy making process.<\/p>

HMRC continues to monitor the impact of the CRS through information collected through the information exchange arrangements, competent authority discussions, tax returns and compliance work undertaken by HMRC.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-04-30", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-04-30T11:45:48.727Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-04-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government, further to the Written Answer by Lord Bates on 19 March (HL6520), why they have not estimated the number of tax residency self-certification forms that have been completed or will be completed annually in future; and what assessment they have made of the extent to which a full regulatory impact assessment can be prepared without such estimates.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1807", "label" : {"_value" : "Biography information for Lord Vinson"} } , "tablingMemberPrinted" : [{"_value" : "Lord Vinson"} ], "uin" : "HL7129"} , {"_about" : "http://data.parliament.uk/resources/874722", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/874722/answer", "answerText" : {"_value" : "

The Scottish Government has had control over all rates and thresholds of non-savings, non-dividends income tax in Scotland since April 2017. It is for the Scottish Government to decide how to use their tax powers to support the Scottish economy.<\/p>

<\/p>

This Government will continue to operate a balanced approach between returning the public finances to a sustainable position while helping households and businesses, supporting our world class public services, and investing in Britain\u2019s future. This has allowed us to cut the corporation tax to the lowest in the G20 and raise the personal allowance, saving a typical basic rate taxpayer over £1000 a year compared to 2010, and taking 1.2 million people out of income tax altogether.<\/p>

<\/p>

This has supported the strong economy: the deficit has been cut by three quarters from its peak and there are over 3 million more people in employment since 2010.<\/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" : "2018-04-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-04-17T10:48:12.797Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-29", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation"} , "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 effect of the taxation policies of the (a) Government and (b) Scottish Government on economic growth.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4601", "label" : {"_value" : "Biography information for Andrew Bowie"} } , "tablingMemberConstituency" : {"_value" : "West Aberdeenshire and Kincardine"} , "tablingMemberPrinted" : [{"_value" : "Andrew Bowie"} ], "uin" : "135023"} , {"_about" : "http://data.parliament.uk/resources/868248", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/868248/answer", "answerText" : {"_value" : "

The estimated economic impact of implementing the Common Reporting Standard and the estimated costs to business were set out in a Tax Information and Impact Note (TIIN) published on 18 March 2015.<\/p>

<\/p>

Tax residency self-certification forms are requested by financial institutions to help determine whether account holders are reportable under the CRS. The Government has not estimated the number of tax residency self-certification forms that have been completed or will be completed annually in future.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-03-29", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "HL6519"} , {"_value" : "HL6521"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-29T14:46:18.477Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what is their estimate of the costs to (1) banks, (2) insurance companies, (3) charities, and (4) other financial institutions, of the universal application of the Common Reporting Standards and consequent obligations on individuals, entities and controlling persons to complete tax residency self-certification forms, including for multiple institutions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1807", "label" : {"_value" : "Biography information for Lord Vinson"} } , "tablingMemberPrinted" : [{"_value" : "Lord Vinson"} ], "uin" : "HL6520"} , {"_about" : "http://data.parliament.uk/resources/868249", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/868249/answer", "answerText" : {"_value" : "

The estimated economic impact of implementing the Common Reporting Standard and the estimated costs to business were set out in a Tax Information and Impact Note (TIIN) published on 18 March 2015.<\/p>

<\/p>

Tax residency self-certification forms are requested by financial institutions to help determine whether account holders are reportable under the CRS. The Government has not estimated the number of tax residency self-certification forms that have been completed or will be completed annually in future.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-03-29", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "HL6519"} , {"_value" : "HL6520"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-29T14:46:18.54Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what is their estimate of the number of tax residency self-certification forms completed by (1) individuals, (2) entities, and (3) controlling persons, since the introduction in the UK of the Common Reporting Standards; and how many such forms they estimate will be completed annually in future.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1807", "label" : {"_value" : "Biography information for Lord Vinson"} } , "tablingMemberPrinted" : [{"_value" : "Lord Vinson"} ], "uin" : "HL6521"} , {"_about" : "http://data.parliament.uk/resources/867183", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/867183/answer", "answerText" : {"_value" : "

HM Revenue and Customs (HMRC) gives tax rulings where the law provides for it to do so. It also provides its opinion on the application of tax law to a specific transaction or event.<\/p>

Rulings are generally specific to the individual circumstances or transactions and are not published, nor applied more widely for confidentiality reasons.<\/p>

If the ruling is more general, this is often in response to a decision by a Court, so will be carefully considered before being published and subsequently monitored in line with HMRC\u2019s usual policy.<\/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" : "2018-03-27", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-27T12:51:46.777Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation"} , "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 his Department will ensure that safeguards are in place so that tax rulings are properly scrutinised before coming into force and subject to monitoring thereafter.", "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" : "133301"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&hansardHeading=Taxation&max-answer.dateOfAnswer=2018-12-06", "page" : 0, "startIndex" : 1, "totalResults" : 76, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }