{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2016-01-08&hansardHeading=VAT%3A+Tax+Evasion", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-answer.dateOfAnswer=2016-01-08&hansardHeading=VAT%3A+Tax+Evasion", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2016-01-08&_metadata=all&hansardHeading=VAT%3A+Tax+Evasion", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2016-01-08&_page=0&hansardHeading=VAT%3A+Tax+Evasion", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2016-01-08&hansardHeading=VAT%3A+Tax+Evasion", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2016-01-08&hansardHeading=VAT%3A+Tax+Evasion", "items" : [{"_about" : "http://data.parliament.uk/resources/1365277", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1365277/answer", "answerText" : {"_value" : "

On 1st<\/sup> January 2021, new legislation introduced by the Government took effect which changes the rules for the VAT treatment of goods sold by businesses based overseas. These changes were introduced to further address non-compliance and evasion of VAT.<\/p>

<\/p>

HMRC has a long-standing programme of compliance activity with such businesses, which continues. Since 1st<\/sup> January 2021, HMRC has investigated 4,488 businesses for non-compliance with VAT obligations that took place before then.<\/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" : "2021-11-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-11-16T11:55:58.597Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-11-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government how many businesses have been investigated for VAT evasion that took place before January as a direct result of changes to VAT remittance and collection arrangements that came into effect that month.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4295", "label" : {"_value" : "Biography information for Lord Leigh of Hurley"} } , "tablingMemberPrinted" : [{"_value" : "Lord Leigh of Hurley"} ], "uin" : "HL3645"} , {"_about" : "http://data.parliament.uk/resources/1142436", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142436/answer", "answerText" : {"_value" : "

The information requested is not held. HM Revenue & Customs (HMRC) estimate the tax gap, which encompasses fraud for VAT, excise duties and customs duty. However, it is not possible to produce these estimates for online traders based outside the EU, and for fraud originating in China. Tax gaps for VAT, excise duties and other taxes overall are provided in HMRC\u2019s publication \u2018Measuring Tax Gaps\u2019.<\/p>

<\/p>

HMRC estimate that the tax loss from VAT fraud and error on online marketplaces was between £1 billion and £1.5 billion in 2016/17. The department estimates that overseas sellers contributed to approximately 60% of the VAT loss.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:37:53.7Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "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 amount lost to the Exchequer due to VAT fraud perpetrated by online traders based outside the EU; and what estimate they have made of the proportion of that fraud originating in China.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3396", "label" : {"_value" : "Biography information for Lord Clement-Jones"} } , "tablingMemberPrinted" : [{"_value" : "Lord Clement-Jones"} ], "uin" : "HL17510"} , {"_about" : "http://data.parliament.uk/resources/1142437", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142437/answer", "answerText" : {"_value" : "

HM Revenue & Customs (HMRC) have increased their engagement with China Customs through the Fiscal Crime Liaison Officer in Beijing. The engagement is designed to tackle undervaluation fraud, including online VAT fraud, with the help of the Chinese authorities. This has included a memorandum of understanding, set up in 2018, leading to a joint working group and a series of commodity-focused exercises.<\/p>

<\/p>

In addition, HMRC\u2019s primary focus in tackling the VAT issue has been with the online marketplaces through which those sellers operate, as this has proven to be an effective way of improving their compliance. The Fulfilment House Due Diligence Scheme supports this compliance activity by regulating the sites where overseas sellers store imported goods prior to their sale.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:38:21.057Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what discussions they have had with the government of China in relation to addressing online VAT fraud; and what steps they are taking as a result.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3396", "label" : {"_value" : "Biography information for Lord Clement-Jones"} } , "tablingMemberPrinted" : [{"_value" : "Lord Clement-Jones"} ], "uin" : "HL17511"} , {"_about" : "http://data.parliament.uk/resources/1142438", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142438/answer", "answerText" : {"_value" : "

The information requested is not held. HM Revenue & Customs (HMRC) record the total number and amount of penalties issued to sellers based overseas who operate on online marketplaces, but do not hold separate figures for EU and non-EU sellers.<\/p>

<\/p>

Up to 29 July 2019, HMRC have issued VAT penalties to a total of 1,059 overseas sellers; the total penalty amount is £34,056,356.39.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:36:05.967Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government how many penalties they have issued to online traders based outside the EU for VAT fraud; and what was the total value of such penalties.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3396", "label" : {"_value" : "Biography information for Lord Clement-Jones"} } , "tablingMemberPrinted" : [{"_value" : "Lord Clement-Jones"} ], "uin" : "HL17512"} , {"_about" : "http://data.parliament.uk/resources/1121599", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1121599/answer", "answerText" : {"_value" : "

In the year ending 31 December 2018, HM Revenue and Customs issued 3,827 notices of joint and several liability to online marketplaces. These inform the online marketplace that it could be held jointly liable for an overseas seller\u2019s future unpaid VAT. In the vast majority of cases, the receipt of a notice results in the online marketplace removing that seller from its platform. Seizure of stock takes place under separate powers.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-04-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-04-25T10:49:43.583Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-04-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government how many notices of joint and several liability were issued in the last 12 months in respect of VAT evasion by overseas sellers; and how much stock was seized as a result.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"} } , "tablingMemberPrinted" : [{"_value" : "Lord Lucas"} ], "uin" : "HL15250"} , {"_about" : "http://data.parliament.uk/resources/900067", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/900067/answer", "answerText" : {"_value" : "

Currently 439 of the online sellers named by Retailers Against VAT Abuse Schemes are registered for VAT. HMRC has risk assessed all of the companies named and as a result 781 are either subject to or awaiting further investigation. The rest have been risk assessed as requiring no further action. There have been no prosecutions.<\/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" : "2018-05-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-05-11T12:04:00.413Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-05-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "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 of the companies named in the dossier given to HMRC by Retailers Against VAT Abuse Schemes have (a) registered for VAT, (b) been investigated and (c) been prosecuted for VAT abuse.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/18", "label" : {"_value" : "Biography information for Dame Cheryl Gillan"} } , "tablingMemberConstituency" : {"_value" : "Chesham and Amersham"} , "tablingMemberPrinted" : [{"_value" : "Dame Cheryl Gillan"} ], "uin" : "141661"} , {"_about" : "http://data.parliament.uk/resources/845414", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/845414/answer", "answerText" : {"_value" : "I refer the Hon Member to the answer that I gave on 4 December to the Rt Hon. Baroness Primarolo (HL3403). The information is also available in Chapter 2 of the \u2018Measuring Tax Gaps\u2019 publication.[1]

<\/p>

[1] https://www.gov.uk/government/statistics/measuring-tax-gaps<\/a><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-03-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-06T12:43:48.633Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2018-02-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government how much potential revenue they estimate the Government is losing each year through carousel or missing trader intra-community fraud.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/2472", "label" : {"_value" : "Biography information for Lord Faulkner of Worcester"} } , "tablingMemberPrinted" : [{"_value" : "Lord Faulkner of Worcester"} ], "uin" : "HL5614"} , {"_about" : "http://data.parliament.uk/resources/792463", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/792463/answer", "answerText" : {"_value" : "

The latest available estimates of the amount of VAT lost to Missing Trader Intra-Community (MTIC) fraud for the last five years are published annually in the Chapter 2 of the \u2018Measuring tax gaps\u2019 publication[1]<\/sup><\/sup>. For 2015-16, this was estimated at £0.5-1 billion.<\/p>

<\/p>

Further \u2018Measuring tax gaps\u2019 online tables are published giving the estimate of the VAT lost to MTIC fraud since 2005-06[2]<\/sup><\/sup>.<\/p>

<\/p>

The MTIC tax gap estimates includes multiple types of fraud not traditional carousel fraud alone.<\/p>

<\/p>

The estimates are published as a range to reflect the uncertainty in the estimation of the MTIC tax gap.<\/p>

<\/p>

[1] https://www.gov.uk/government/statistics/measuring-tax-gaps<\/a><\/p>

<\/p>

[2] https://www.gov.uk/government/statistics/measuring-tax-gaps-tables<\/a><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "attachment" : [{"_about" : "http://data.parliament.uk/resources/792463/answer/attachment/1", "fileName" : {"_value" : "HMRC-measuring-tax-gaps-2017.pdf"} , "title" : "HMRC Measuring Tax Gaps "} , {"_about" : "http://data.parliament.uk/resources/792463/answer/attachment/2", "fileName" : {"_value" : "Copy of HMRC-Measuring-tax-gaps-2017-tables.xlsx"} , "title" : "HMRC Measuring Tax Gaps Table "} ], "dateOfAnswer" : {"_value" : "2017-12-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-12-04T15:07:35.853Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-11-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what estimate they have made for each of the last six financial years of the revenue lost as a consequence of carousel fraud.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/217", "label" : {"_value" : "Biography information for Baroness Primarolo"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Primarolo"} ], "uin" : "HL3403"} , {"_about" : "http://data.parliament.uk/resources/775943", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/775943/answer", "answerText" : {"_value" : "

HMRC always pursues known VAT evasion. HMRC employs a wide range of civil and criminal law approaches to tackle the full spectrum of wrong-doing, taking the most appropriate course of action based on all the intelligence and information available.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2017-11-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-11-06T14:46:58.997Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-10-23", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what considerations HMRC takes into account when deciding whether or not to pursue a person for VAT evasion.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"} } , "tablingMemberPrinted" : [{"_value" : "Lord Lucas"} ], "uin" : "HL2351"} , {"_about" : "http://data.parliament.uk/resources/439767", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/439767/answer", "answerText" : {"_value" : "

In considering fraud against European own resources, including VAT collection, the European Court recently clarified in the Taricco<\/em> judgment that Member States are obliged under EU law (Article 325 of the Treaty on the Functioning of the European Union) to have in place effective and dissuasive criminal penalties against VAT fraud. The UK applies a full range of penalties to address various behaviours from dishonesty and deliberate inaccuracies through to criminal prosecutions for VAT offences.<\/p>
"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4536", "label" : {"_value" : "Biography information for Lord O'Neill of Gatley"} } , "answeringMemberPrinted" : {"_value" : "Lord O'Neill of Gatley"} , "dateOfAnswer" : {"_value" : "2016-01-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-01-08T13:58:00.93Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2015-12-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government what assessment they have made of their obligation under EU law to prevent VAT evasion.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"} } , "tablingMemberPrinted" : [{"_value" : "Lord Lucas"} ], "uin" : "HL4820"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2016-01-08&_page=1&hansardHeading=VAT%3A+Tax+Evasion", "page" : 0, "startIndex" : 1, "totalResults" : 10, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }