The Cabinet Office does not hold this information centrally.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4441", "label" : {"_value" : "Biography information for Oliver Dowden"} } , "answeringMemberConstituency" : {"_value" : "Hertsmere"} , "answeringMemberPrinted" : {"_value" : "Oliver Dowden"} , "dateOfAnswer" : {"_value" : "2019-04-01", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-04-01T15:09:03.497Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "53"} , "answeringDeptShortName" : {"_value" : "Cabinet Office"} , "answeringDeptSortName" : {"_value" : "Cabinet Office"} , "date" : {"_value" : "2019-03-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Government Departments: Procurement"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Minister for the Cabinet Office, pursuant to the Answer of 5 March 2019 to Question 226687 on Government Departments: procurement, how many bidders have been excluded from a government procurement process due to being in breach of tax and social security obligations in 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "237711"} , {"_about" : "http://data.parliament.uk/resources/1105496", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1105496/answer", "answerText" : {"_value" : "
In recent years, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. In the last 18 months HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the Disclosure of Tax Avoidance Schemes (DOTAS) regime with others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC\u2019s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.<\/p>
<\/p>
HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes with many leaving the market altogether and with the activity of others being significantly reduced. The approaches can include the use of POTAS and other legislative means but are not limited to these powers.<\/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" : "2019-04-01", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-04-01T15:48:53.257Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer on 19 March 2019 given to Question 232589 on tax avoidance, how many promoters of tax avoidance schemes HMRC has challenged.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "237713"} , {"_about" : "http://data.parliament.uk/resources/1105498", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1105498/answer", "answerText" : {"_value" : "
The General Anti-Abuse Rule (GAAR) penalty applies to tax arrangements entered into on or after 15 September 2016. Before a GAAR penalty can be charged, HMRC must first enquire into tax returns once they are received and gather all relevant facts.<\/p>
<\/p>
<\/p>
Whilst no penalties have been charged to date, HMRC is actively using the GAAR to tackle tax avoidance. To date, all cases referred to the GAAR Advisory Panel have resulted in a Panel opinion in HMRC\u2019s favour. GAAR Panel opinions are published online at: www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar<\/a><\/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" : "2019-04-01", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "237715"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-01T15:42:33.42Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-03-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance"}
, "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 penalties were imposed under the General Anti-Abuse Rule regarding (a) income tax and (b) corporation tax in (i) 2016, (ii) 2017 and (iii) 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"}
}
, "tablingMemberConstituency" : {"_value" : "Bootle"}
, "tablingMemberPrinted" : [{"_value" : "Peter Dowd"}
], "uin" : "237714"}
, {"_about" : "http://data.parliament.uk/resources/1105500", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1105500/answer", "answerText" : {"_value" : " The General Anti-Abuse Rule (GAAR) penalty applies to tax arrangements entered into on or after 15 September 2016. Before a GAAR penalty can be charged, HMRC must first enquire into tax returns once they are received and gather all relevant facts.<\/p> <\/p> <\/p> Whilst no penalties have been charged to date, HMRC is actively using the GAAR to tackle tax avoidance. To date, all cases referred to the GAAR Advisory Panel have resulted in a Panel opinion in HMRC\u2019s favour. GAAR Panel opinions are published online at: www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar<\/a><\/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" : "2019-04-01", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "237714"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-01T15:42:33.467Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-03-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "General Anti-abuse Rule Advisory Panel"}
, "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 proportion of cases referred to the General Anti-Abuse Rule Advisory Panel by HMRC resulted in positive determinations in 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"}
}
, "tablingMemberConstituency" : {"_value" : "Bootle"}
, "tablingMemberPrinted" : [{"_value" : "Peter Dowd"}
], "uin" : "237715"}
, {"_about" : "http://data.parliament.uk/resources/1104777", "AnsweringBody" : [{"_value" : "Department for Digital, Culture, Media and Sport"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1104777/answer", "answerText" : {"_value" : " Details on consultancy expenditure are published in the DCMS Annual Report and Accounts.<\/p> <\/p> 2016 -17 Consultancy spend can be found on page 169 (4.3) - https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/631336/DCMS_Annual_Report_and_Accounts_2016_to_2017_-_web_optimised_version.pdf<\/a><\/p> <\/p>