{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Lyn+Brown&max-answer.questionFirstAnswered.=2019-01-14T15%3A52%3A26.847Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?tablingMemberPrinted.=Lyn+Brown&max-answer.questionFirstAnswered.=2019-01-14T15%3A52%3A26.847Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Lyn+Brown&_metadata=all&max-answer.questionFirstAnswered.=2019-01-14T15%3A52%3A26.847Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Lyn+Brown&_page=0&max-answer.questionFirstAnswered.=2019-01-14T15%3A52%3A26.847Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Lyn+Brown&max-answer.questionFirstAnswered.=2019-01-14T15%3A52%3A26.847Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Lyn+Brown&max-answer.questionFirstAnswered.=2019-01-14T15%3A52%3A26.847Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1035013", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1035013/answer", "answerText" : {"_value" : "

The Home Office does not routinely comment on individual cases. All applications for a visa to travel to the UK are considered on their individual merits, in accordance with the Immigration Rules.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4048", "label" : {"_value" : "Biography information for Caroline Nokes"} } , "answeringMemberConstituency" : {"_value" : "Romsey and Southampton North"} , "answeringMemberPrinted" : {"_value" : "Caroline Nokes"} , "dateOfAnswer" : {"_value" : "2019-01-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-14T15:52:26.847Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "1"} , "answeringDeptShortName" : {"_value" : "Home Office"} , "answeringDeptSortName" : {"_value" : "Home Office"} , "date" : {"_value" : "2019-01-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Fadia Kiwan and Intisar al-Jabouri"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for the Home Department, for what reason the visas of (a) Intisar al-Jabouri, member of the Council of Representatives of Iraq, and (b) Dr Fadia Kiwan, Director General of the Arab Women Organization, were delayed in advance of their attendance at an event in Parliament on the 5 December 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "205233"} , {"_about" : "http://data.parliament.uk/resources/1035015", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1035015/answer", "answerText" : {"_value" : "

The UK engages with bilateral partners on a wide range of issues including any concerns which they may raise.<\/p>

Foreign government Ministers visiting the UK on official visits are exempt from immigration control (including the visa requirement). In addition, all diplomats posted to the UK are exempt from the visa requirement.<\/p>

Applications from Parliamentarians for visit visas are assessed against the published Immigration Rules (https://www.gov.uk/guidance/immigration-rules/immigration-rules-appendix-v-visitor-rules<\/a>)<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4048", "label" : {"_value" : "Biography information for Caroline Nokes"} } , "answeringMemberConstituency" : {"_value" : "Romsey and Southampton North"} , "answeringMemberPrinted" : {"_value" : "Caroline Nokes"} , "dateOfAnswer" : {"_value" : "2019-01-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-14T15:49:03.987Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "1"} , "answeringDeptShortName" : {"_value" : "Home Office"} , "answeringDeptSortName" : {"_value" : "Home Office"} , "date" : {"_value" : "2019-01-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Politicians: Visas"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for the Home Department, if he will make an assessment of the effect of visa refusals for foreign parliamentarians on bilateral relations with those countries.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "205235"} , {"_about" : "http://data.parliament.uk/resources/1035016", "AnsweringBody" : [{"_value" : "Foreign and Commonwealth Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1035016/answer", "answerText" : {"_value" : "

We are aware of reports of alleged human rights abuses and forced returns of migrants at the Greek/Turkish land border. The Ambassador to Greece visited the border area in November to meet officials there and learn more about the situation. In our contact at official and Ministerial level we have consistently raised concerns about the humanitarian situation faced by some migrants in Greece, and we will continue to do so. The UK continues to provide support, including through sharing of personnel and expertise, to help Greece deal with migrant flows.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/343", "label" : {"_value" : "Biography information for Sir Alan Duncan"} } , "answeringMemberConstituency" : {"_value" : "Rutland and Melton"} , "answeringMemberPrinted" : {"_value" : "Sir Alan Duncan"} , "dateOfAnswer" : {"_value" : "2019-01-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-11T13:55:11.817Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "16"} , "answeringDeptShortName" : {"_value" : "Foreign and Commonwealth Office"} , "answeringDeptSortName" : {"_value" : "Foreign and Commonwealth Office"} , "date" : {"_value" : "2019-01-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "EU Countries: Asylum"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Foreign and Commonwealth Affairs, what assessment he has made of the validity of recent reports of (a) human rights abuses and (b) systematic summary returns in violation of (i) the European Union Asylum Procedures Directive or (ii) the UN Convention Relating to the Status of Refugees by Greek authorities against migrants travelling from Turkey.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "205236"} , {"_about" : "http://data.parliament.uk/resources/1035110", "AnsweringBody" : [{"_value" : "Department for Education"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1035110/answer", "answerText" : {"_value" : "

The Government is committed to supporting schools in recruiting well qualified teachers in religious education (RE), although the responsibility for making recruitment decisions rightly rests with schools, including what specialist qualifications and experience individual teachers are expected to hold.<\/p>


To support recruitment efforts for postgraduate initial teacher training (ITT) courses the Department is offering a £9,000 bursary for all RE trainees with at least a 2:2 degree classification, starting in 2019/20.<\/p>


RE ITT applicants are also now eligible for one to one support from our expert Teacher Training Advisers, to guide them through their journey into teaching. They can access this support by registering with Get into Teaching.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/111", "label" : {"_value" : "Biography information for Nick Gibb"} } , "answeringMemberConstituency" : {"_value" : "Bognor Regis and Littlehampton"} , "answeringMemberPrinted" : {"_value" : "Nick Gibb"} , "dateOfAnswer" : {"_value" : "2019-01-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-11T16:41:46.887Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "60"} , "answeringDeptShortName" : {"_value" : "Education"} , "answeringDeptSortName" : {"_value" : "Education"} , "date" : {"_value" : "2019-01-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Teachers: Qualifications"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Education, pursuant to the Answer of 7 December 2018 to Question 197426 on Teachers: Qualifications, what steps he is taking to ensure that more teachers of religious education have a relevant post A-level qualification in that subject.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "205237"} , {"_about" : "http://data.parliament.uk/resources/1028739", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1028739/answer", "answerText" : {"_value" : "

HMRC published a Technical Notice on 23 August 2018 entitled \u2018VAT for businesses if there\u2019s no Brexit deal\u2019. The guidance explains the actions businesses will need to take if they want to continue using the Mini One Stop Shop (MOSS) scheme after the UK leaves the EU.<\/p>

<\/p>

Additional guidance was also sent to all UK users of the VAT MOSS scheme on 27 December 2018 explaining that, should the UK leave the EU without a deal, the threshold will cease to apply to UK businesses.<\/p>

<\/p>

HMRC will continue to communicate key messages and publish further guidance on the impact of EU exit on VAT and the MOSS scheme to support businesses in preparing for EU exit.<\/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" : "2019-01-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-07T17:39:26.243Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to the planned HMRC guidance pack setting out advice for UK businesses on preparations for the UK leaving the EU without a deal, whether that guidance will inform UK business to consumer digital services exporters who fall below the turnover threshold for VAT registration in relation to cross-border trade in digital services within the EU that the new arrangements coming into force as a result of the Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 will no longer apply to them in that scenario.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "203857"} , {"_about" : "http://data.parliament.uk/resources/1028741", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1028741/answer", "answerText" : {"_value" : "

HMRC published a Technical Notice on 23 August 2018 entitled \u2018VAT for businesses if there\u2019s no Brexit deal\u2019. The guidance explains the actions businesses will need to take if they want to continue using the Mini One Stop Shop (MOSS) scheme after the UK leaves the EU.<\/p>

<\/p>

HMRC will continue to communicate key messages and publish further guidance on the impact of EU exit on the MOSS scheme to support businesses in preparing for EU exit.<\/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" : "2019-01-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-07T17:36:35.97Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether the planned HMRC guidance pack setting out advice for UK businesses on preparations for the UK leaving the EU without a deal will contain information on the requirement for UK B2C digital services exporters to register for the non-Union VAT MOSS scheme in an EU member state after the day of exit but before the 10th day of the month following a B2C sale into the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "203858"} , {"_about" : "http://data.parliament.uk/resources/1028742", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1028742/answer", "answerText" : {"_value" : "

The costs to service exporters will depend on the precise circumstances of the exporter in question, including the extent to which they have any VAT liability in the UK or the EU. The UK MOSS scheme costs a participating business around £40 per annum.<\/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" : "2019-01-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-07T17:40:30.983Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: VAT"} , "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 he has made of the (a) average and (b) total cost to (i) UK B2C digital services exporters that fall below the turnover threshold for VAT registration in relation to cross-border trade in digital services within the EU and (b) other B2C UK services exporters of registration for the non-Union VAT MOSS scheme in an EU Member State in the event that the UK leaves the EU without a deal.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "203859"} , {"_about" : "http://data.parliament.uk/resources/1028743", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1028743/answer", "answerText" : {"_value" : "

HMRC does not approve tax avoidance schemes.<\/p>

<\/p>

Promoters are required to give scheme users the tax avoidance \u2018Scheme Reference Number (SRN)\u2019 issued by HMRC when an avoidance scheme is disclosed under the Disclosure of Tax Avoidance Scheme (DOTAS). For schemes disclosed since the end of March 2015, which involve employers and their employees, the employer is required to give the SRN to those employees.<\/p>

<\/p>

The forms that promoters and employers are required to use make it clear to the recipient that they are \u201cinvolved in a Disclosed Tax Avoidance Scheme\u201d and that the scheme is \u201cnot HMRC approved\u201d. They also provide clear information to inform would\u2011be tax avoiders of the risks they face by using avoidance schemes.<\/p>

<\/p>

HMRC has no evidence to suggest that promoters and employers are not complying with these obligations.<\/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" : "2019-01-11", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "203861"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-11T14:25:26.587Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-19", "_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 promoters of tax avoidance schemes have been fined for failures to inform their clients that registration under the Disclosure of Tax Avoidance Scheme legislation does not signify that a scheme has been approved by HMRC in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "203860"} , {"_about" : "http://data.parliament.uk/resources/1028745", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1028745/answer", "answerText" : {"_value" : "

HMRC does not approve tax avoidance schemes.<\/p>

<\/p>

Promoters are required to give scheme users the tax avoidance \u2018Scheme Reference Number (SRN)\u2019 issued by HMRC when an avoidance scheme is disclosed under the Disclosure of Tax Avoidance Scheme (DOTAS). For schemes disclosed since the end of March 2015, which involve employers and their employees, the employer is required to give the SRN to those employees.<\/p>

<\/p>

The forms that promoters and employers are required to use make it clear to the recipient that they are \u201cinvolved in a Disclosed Tax Avoidance Scheme\u201d and that the scheme is \u201cnot HMRC approved\u201d. They also provide clear information to inform would\u2011be tax avoiders of the risks they face by using avoidance schemes.<\/p>

<\/p>

HMRC has no evidence to suggest that promoters and employers are not complying with these obligations.<\/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" : "2019-01-11", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "203860"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-11T14:25:26.637Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-19", "_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 employers using tax avoidance schemes have faced (a) investigation and (b) sanction for failures to inform their employees that they are involved in a Disclosed Tax Avoidance Scheme that has not been approved by HMRC.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "203861"} , {"_about" : "http://data.parliament.uk/resources/1028746", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1028746/answer", "answerText" : {"_value" : "

HMRC takes tackling promoters of avoidance schemes seriously.<\/p>

<\/p>

In recent years, HMRC has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements. In the last year, HMRC has taken litigation action against 5 scheme promoters for failure to disclose under Disclosure of Tax Avoidance Schemes (DOTAS) with others deciding to disclose to avoid litigation. Further cases will be litigated in the year ahead.<\/p>

<\/p>

HMRC has used its powers under the Promoters of Tax Avoidance Schemes (POTAS) legislation to challenge promoters and made three successful complaints to the Advertising Standards Authority about misleading advertising; two of which relate to disguised remuneration schemes.<\/p>

<\/p>

HMRC considers criminal investigation and makes referrals to prosecuting authorities, where appropriate. Since the formation of HMRC\u2019s Fraud Investigation Service on 1 April 2016 more than 15 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes and sentenced to over 95 years custodial with an additional 4 years suspended sentences being ordered, additional matters are the subject of ongoing enquiries.<\/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" : "2019-01-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-11T14:20:42.41Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-19", "_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 and what proportion people were (a) investigated and (b) prosecuted by HMRC for the (i) promotion and (ii) operation of marketed tax avoidance schemes in relation to activities involving disguised remuneration schemes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1583", "label" : {"_value" : "Biography information for Ms Lyn Brown"} } , "tablingMemberConstituency" : {"_value" : "West Ham"} , "tablingMemberPrinted" : [{"_value" : "Lyn Brown"} ], "uin" : "203862"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Lyn+Brown&_page=1&max-answer.questionFirstAnswered.=2019-01-14T15%3A52%3A26.847Z", "page" : 0, "startIndex" : 1, "totalResults" : 549, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }