{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Peter+Dowd&max-ddpCreated=2019-07-11T16%3A41%3A32.847Z&min-questionFirstAnswered.=2019-06-19T15%3A00%3A40.927Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?tablingMember.label=Biography+information+for+Peter+Dowd&max-ddpCreated=2019-07-11T16%3A41%3A32.847Z&min-questionFirstAnswered.=2019-06-19T15%3A00%3A40.927Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Peter+Dowd&max-ddpCreated=2019-07-11T16%3A41%3A32.847Z&min-questionFirstAnswered.=2019-06-19T15%3A00%3A40.927Z&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Peter+Dowd&_page=0&max-ddpCreated=2019-07-11T16%3A41%3A32.847Z&min-questionFirstAnswered.=2019-06-19T15%3A00%3A40.927Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Peter+Dowd&max-ddpCreated=2019-07-11T16%3A41%3A32.847Z&min-questionFirstAnswered.=2019-06-19T15%3A00%3A40.927Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Peter+Dowd&max-ddpCreated=2019-07-11T16%3A41%3A32.847Z&min-questionFirstAnswered.=2019-06-19T15%3A00%3A40.927Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1138431", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138431/answer", "answerText" : {"_value" : "
The purpose of penalties is to encourage taxpayers to comply with their tax obligations, to act as a sanction for those who do not, and to reassure those who do that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.<\/p>
<\/p>
Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.<\/p>
<\/p>
HMRC can apply a large number of different penalties, but they break down into three broad areas:<\/p>
<\/p>
Automatic penalties for failure to meet a time-bound obligation, such as submitting returns or making payments by a specified deadline;<\/p><\/li>
Penalties for failure to meet a regulatory obligation, such as the requirement to keep certain records; and<\/p><\/li>
Behaviour-based penalties for inaccurate returns and documents and failure to notify taxable status.<\/p>
<\/p>
A penalty is not payable if a person had a reasonable excuse for failing to meet an obligation or took reasonable care to avoid submitting an inaccurate return.<\/p>
<\/p>
HMRC do not record data on penalties issued by size of business.<\/p><\/li><\/ul>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-19T13:06:19.047Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business: 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, how many late filing penalties HMRC collected from large companies 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" : "276208"} , {"_about" : "http://data.parliament.uk/resources/1138433", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138433/answer", "answerText" : {"_value" : "
This information is only available at disproportionate cost.<\/p>
HM Revenue and Customs (HMRC) do not routinely collate the number of tax avoidance schemes related to the use of personal service companies.<\/p>
<\/p>
HMRC publishes information regarding the number of tax avoidance cases challenged in court by taxpayers in their annual Tax Assurance Commissioner\u2019s Report. At the same time, HMRC publish a list of tax avoidance litigation decisions handed down during the period. The Report for 2018-19 is due to be published before the summer recess.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-19T12:56:03.06Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working"} , "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 tax avoidance schemes related to the use of personal service companies HMRC successfully challenged 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" : "276209"} , {"_about" : "http://data.parliament.uk/resources/1138434", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138434/answer", "answerText" : {"_value" : "
HMRC are investigating over 100 promoters and others involved in avoidance. Since the formation of HMRC\u2019s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes. The majority of those convictions relate to promoters. Recently, six individuals were arrested on suspicion of promoting fraudulent arrangements to get around the loan charge.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-16T14:43:53.813Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-11", "_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 people have been challenged by HMRC for promoting or facilitating tax avoidance schemes since 2017.", "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" : "276210"} , {"_about" : "http://data.parliament.uk/resources/1138435", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138435/answer", "answerText" : {"_value" : "
Approximately 19.5 million customers received a paper Annual Tax Summary and approximately 10 million self-assessment customers received a digital version of the Annual Tax Summary in 2018/19 (for the year 2017/18).<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-16T14:16:48.94Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Income Tax"} , "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 people received an end of year tax summary from HMRC 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" : "276211"} , {"_about" : "http://data.parliament.uk/resources/1134441", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134441/answer", "answerText" : {"_value" : "
HMRC have no plans to publish their correspondence with tax payers and agents.<\/p>
<\/p>
HM Revenue and Customs are bound by a strict duty of confidentiality with respect to all of the information they hold in connection with their functions. HMRC officials may share information only in the limited circumstances set out in legislation, which include disclosures for the purposes of HMRC\u2019s functions, through specific \u2018legislative gateways\u2019 or with a person\u2019s consent.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-03", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-03T14:34:49.293Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs"} , "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 HMRC has plans to publish its correspondence with (a) tax payers and (b) agents.", "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" : "269070"} , {"_about" : "http://data.parliament.uk/resources/1134458", "AnsweringBody" : [{"_value" : "Department for Environment, Food and Rural Affairs"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134458/answer", "answerText" : {"_value" : "
The Forestry Commission regulates felling of trees in England. Felling licences are a requirement for felling, unless an exemption applies.<\/p>
<\/p>
The Forestry Commission provides the best available information on the granting of felling licences, illegal felling, and publicly funded restocking. These Official Statistics are produced to meet the standards of the Code of Practice for Statistics. Last year, the Forestry Commission introduced a new felling licence online service, which will enable further improvements to the collection and reporting of data on licencing.<\/p>
<\/p>
There is no obligation for a landowner to fell their trees once a licence has been granted, which can be valid for up to 10 years, so data on actual felling is not recorded and there are no plans to do so. However, loss of woodland can be detected from the analysis of satellite earth observation data, and the Forestry Commission already provides statistics on the net loss of woodland area in England.<\/p>