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1313160

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes now subject to the Loan Charge have been prosecuted.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	227
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>I refer the Right Honourable Member to the answer given on 29 April 2021 to UIN 187240.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:05:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4084 label Biography information for Esther McVey

1313308

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many investigations into land tax fraud his Department has conducted in each of the last five years.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	77
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>Over the last five years HMRC have undertaken interventions into land tax fraud that have closed 1121 risks and generated £1.563 billion of yield.</p><p> </p><p>HMRC’s statutory duty of taxpayer confidentiality prevent them from commenting on the specifics of any case.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 78 question first answered 19/05/2021 14:02:52 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1313310

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Housing: Fire Prevention
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of introducing a VAT exemption for building materials used in remediation works on buildings identified as having fire safety defects; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	49
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>Under the current VAT rules, replacement cladding may qualify for a zero rate when the replacement cladding forms part of the original construction and the person requesting the replacement cladding is either the owner, developer or contractor during the original construction works. Otherwise, remediation work falls under repair and maintenance and attracts the standard rate of VAT.</p><p> </p><p>The Government announced on 10 February 2021 that it would fully fund the cost of replacing unsafe cladding for all leaseholders in residential buildings 18 metres and over in England. It was also announced that for low rise buildings between 11 metres and 18 metres, with a lower risk to safety, there will be new protection from the costs of cladding removal.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 13:34:18 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1313313

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landfill Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what (a) methodology and (b) evidence HMRC used to estimate the alleged landfill tax fraud at £78 million prior to its raid on Niramax's offices in September 2015.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	78
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>Over the last five years HMRC have undertaken interventions into land tax fraud that have closed 1121 risks and generated £1.563 billion of yield.</p><p> </p><p>HMRC’s statutory duty of taxpayer confidentiality prevent them from commenting on the specifics of any case.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 77 question first answered 19/05/2021 14:02:52 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1313329

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many promoters and operators of disguised remuneration schemes now subject to the Loan Charge have been prosecuted for promoting and operating those schemes to date.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	101
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>I refer the Honourable Member to the answer given on 29 April 2021 to UIN 187240.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:14:16 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1313330

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with HMRC on the use by HMRC of contractors that utilised disguised remuneration schemes.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	102
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>I refer the Honourable Member to the answer given on 29 April 2021 to UIN 187286.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 13:21:18 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1313331

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 20 April 2021 to Question 178895, if he will make it his policy to publish a detailed impact assessment of the potential effect of proposals under Pillar 2 of the Organisation for Economic Co-operation and Development's Base Erosion and Profit Shifting (BEPS) framework once international negotiations have concluded but prior to the UK ratifying or acceding to any agreement.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	103
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>It is a UK priority to reach a comprehensive two-pillar solution addressing the tax challenges of digitalisation.</p><p> </p><p>The details of a final agreement, including on the exact framework for implementation, are still subject to international negotiation.</p><p> </p><p>If a political agreement is reached and both pillars are implemented in the UK, they would be subject to standard tax policymaking process.</p><p> </p><p>As per that process, significant tax measures are legislated for in parliament, with their impacts formally assessed through the OBR forecast process.</p><p> </p><p>This will include legislation in the relevant Finance Bill, with impacts set out in a Tax Information and Impact Note upon the introduction of the legislation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 104 105 question first answered 19/05/2021 14:00:27 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1313333

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy to require Parliamentary approval prior to the UK ratifying or acceding to any agreement under Pillar 2 of the Organisation for Economic Co-operation and Development's Base Erosion and Profit Shifting (BEPS) framework.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	104
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>It is a UK priority to reach a comprehensive two-pillar solution addressing the tax challenges of digitalisation.</p><p> </p><p>The details of a final agreement, including on the exact framework for implementation, are still subject to international negotiation.</p><p> </p><p>If a political agreement is reached and both pillars are implemented in the UK, they would be subject to standard tax policymaking process.</p><p> </p><p>As per that process, significant tax measures are legislated for in parliament, with their impacts formally assessed through the OBR forecast process.</p><p> </p><p>This will include legislation in the relevant Finance Bill, with impacts set out in a Tax Information and Impact Note upon the introduction of the legislation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 103 105 question first answered 19/05/2021 14:00:27 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1313334

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 20 April 2021 to Question 178895, whether his Department has conducted internally a detailed impact assessment of the potential effects of implementing Pillar 2 of the Organisation for Economic Co-Operation and Development’s Base Erosion and Profit Shifting (BEPS) framework.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	105
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>It is a UK priority to reach a comprehensive two-pillar solution addressing the tax challenges of digitalisation.</p><p> </p><p>The details of a final agreement, including on the exact framework for implementation, are still subject to international negotiation.</p><p> </p><p>If a political agreement is reached and both pillars are implemented in the UK, they would be subject to standard tax policymaking process.</p><p> </p><p>As per that process, significant tax measures are legislated for in parliament, with their impacts formally assessed through the OBR forecast process.</p><p> </p><p>This will include legislation in the relevant Finance Bill, with impacts set out in a Tax Information and Impact Note upon the introduction of the legislation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 103 104 question first answered 19/05/2021 14:00:27 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1313481

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Veterinary Services: Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what impact assessment has been conducted of IR35 reform on the locum veterinary sector.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	412
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>The off-payroll working rules only apply to individuals who are working like employees under the current employment status tests, and do not apply to the self-employed.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published at Spring Budget 2021 set out that the reform of the off-payroll working rules is expected to affect up to 60,000 medium and large enterprises, about 180,000 individuals working through their own companies, and approximately 20,000 agencies nationally. The TIIN can be found on GOV.UK: <a href="https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021" target="_blank">https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021</a>.</p><p> </p><p>No specific assessment has been made of the potential effect on the locum veterinary sector.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:06:52 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake