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750742

registered interest
date	11/07/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what plans he has to implement the findings of the Taylor review of modern working practices recommendation for changes in business taxation.
tabling member constituency	Sefton Central
tabling member printed	Bill Esterson
uin	4213
answer	answer is ministerial correction date of answer 17/07/2017 answer text <p>The Government will consider the recommendations carefully of this independent review and will respond in full later this year.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 17/07/2017 15:01:50 answering member 3935 label Biography information for Mel Stride
tabling member	4061 label Biography information for Bill Esterson

642166

registered interest
date	22/11/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will publish an analysis of the estimated tax gap caused by unincorporated businesses; and what estimate he has made of the proportion of this tax gap attributable to (a) unrepresented business and (b) businesses represented by agents.
tabling member constituency	Bishop Auckland
tabling member printed	Helen Goodman
uin	54277
answer	answer is ministerial correction date of answer 30/11/2016 answer text <p>Estimates of the tax gap were published in Measuring Tax Gaps on 20 October 2016 and are available at https://www.gov.uk/government/statistics/measuring-tax-gaps. The estimated tax gap for self-assessed business taxpayers in 2014-15 is £6.0 billion. This excludes the tax gap due to VAT, the hidden economy and employer contributions through Pay As You Earn, which is not available by legal entity. Estimates of the tax gap attributable to represented and unrepresented unincorporated businesses are not available; however, HM Revenue and Customs has estimated that 70 per cent of small- and medium-sized enterprises are represented.</p> answering member constituency Battersea answering member printed Jane Ellison question first answered 30/11/2016 16:49:49 answering member 3918 label Biography information for Jane Ellison
tabling member	1484 label Biography information for Helen Goodman

517930

registered interest
date	06/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many reports of sanctions breaches were made to the Office of Financial Sanctions Implementation (OFSI) in each year since 2009-10; how many of those alleged breaches concerned businesses in HM Revenue and Customs' large business database; in how many such cases (a) the OFSI identified wrongdoing and (b) made a referral to the Crown Prosecution Service for prosecution in each such year.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36721
answer	answer is ministerial correction date of answer 11/05/2016 answer text <p>The Office of Financial Sanctions Implementation was established on 31st March 2016 however breaches of financial sanctions have previously been reported to HM Treasury. There are 441 records of alleged breaches reported to HM Treasury between September 2013 and December 2015. There are no records prior to September 2013.</p><p> </p><p>HM Treasury does not hold the requested information regarding HMRC's large business database.</p><p> </p><p>HM Treasury does not determine wrongdoing but works closely with UK law enforcement to deal with suspected breaches. It is a matter for law enforcement to make any referrals to the Crown Prosecution Service.</p><p> </p> answering member constituency West Worcestershire answering member printed Harriett Baldwin question first answered 11/05/2016 13:07:17 answering member 4107 label Biography information for Dame Harriett Baldwin
tabling member	4518 label Biography information for Tulip Siddiq

517106

registered interest
date	03/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to the table on page 59 of the HM Revenue and Customs' document, Measuring tax gaps 2015 edition: methodological annex published in October 2015, if he will provide (a) the same data on corporation tax risks for the (i) 2012-13 and (ii) 2013-14 financial years and (b) the same risk data for the other taxes to which large businesses are subject.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36347
answer	answer is ministerial correction date of answer 11/05/2016 answer text <p>HM Revenue and Customs published its latest tax gap estimates on 22 October 2015 in Measuring tax gaps 2015 edition, which can be found at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/470540/HMRC-measuring-tax-gaps-2015-1.pdf.</p><p> </p><p>A Methodological Annex was also published on the same date at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/469973/HMRC-Measuring-tax-gaps-2015-methodological-annex.pdf.</p><p> </p><p>The number of Corporation Tax risks for Large Business Service groups are set out in table 7.2, page 63 of ‘Measuring tax gaps’ 2015 edition. These figures are not yet available for the years requested due to the lengthy nature of some tax enquiries.</p><p> </p><p>Different methodologies are used to estimate tax gaps for other taxes paid by large businesses, and therefore the information requested on risk data for other taxes is not available.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 11/05/2016 13:11:35 answering member 1529 label Biography information for Mr David Gauke
tabling member	4518 label Biography information for Tulip Siddiq

517111

registered interest
date	03/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to paragraph H.21 of the HM Revenue and Customs (HMRC) document, Measuring tax gaps 2015 edition: methodological annex, published in October 2015, how much of the large business tax gap in each year since 2009-10 is accounted for by (a) the uplift factor for unidentified risks, (b) unsuccessful litigation by HMRC and (c) HMRC settling for a tax receipt at a lower rate than the tax under consideration that was identified.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36228
answer	answer is ministerial correction date of answer 11/05/2016 answer text <p>HM Revenue and Customs (HMRC) published its latest tax gap estimates on 22 October 2015 in Measuring tax gaps 2015 edition, which can be found at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/470540/HMRC-measuring-tax-gaps-2015-1.pdf</p><p>The uplift factor for unidentified risks is set out in Table 7.1, page 62.</p><p> </p><p>HMRC’s method for calculating the Large Business Tax Gap is set out on page 65. All compliance work including litigation is reflected in the estimate of compliance yield shown in Table 7.1. Footnote 6 sets out why this differs from reported compliance yield. The information requested is therefore not available.</p><p> </p><p>HMRC collects the tax due under the law in accordance with the published Litigation and Settlement Strategy.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 11/05/2016 13:17:12 answering member 1529 label Biography information for Mr David Gauke
tabling member	4518 label Biography information for Tulip Siddiq

517113

registered interest
date	03/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to paragraphs H.21 to H.6 of the HM Revenue and Customs (HMRC) document, Measuring tax gaps 2015 edition: methodological annex, published in October 2015, for how many large businesses HMRC tax specialists carried out a detailed review of accounts and CT returns when working out their tax under consideration in each year since 2009-10.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36229
answer	answer is ministerial correction date of answer 11/05/2016 answer text <p>Until 31 March 2014, HM Revenue and Customs’ (HMRC) Large Business Service dealt with the tax affairs of around 800 of the largest businesses in the UK. From 1 April 2014 HMRC’s Large Business directorate deals with the tax affairs of around 2,000 large businesses.</p><p> </p><p> </p><p>HMRC subject large businesses to an exceptional level of scrutiny for all taxes and duties, with half of all the large businesses managed by HMRC’s Large Business directorate under active enquiry at any one time (rising to over two thirds of the very largest and most complex 800 businesses in the UK).</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 11/05/2016 14:09:29 answering member 1529 label Biography information for Mr David Gauke
tabling member	4518 label Biography information for Tulip Siddiq

517119

registered interest
date	03/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to tables 1.2 and 1.4 of HM Revenue and Customs' document, Measuring tax gaps, published in October 2013, what assessment HM Revenue and Customs has made of the reasons for which the corporation tax gap for large businesses has narrowed as a percentage while the overall percentage tax gap for large businesses has remained the same since 2009-10; and if he will estimate the large business tax gap for each tax in each year since 2009-10.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36217
answer	answer is ministerial correction date of answer 11/05/2016 answer text <p>HM Revenue and Customs (HMRC) published its latest tax gap estimates on 22 October 2015 in Measuring tax gaps 2015 edition, which is available at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/470540/HMRC-measuring-tax-gaps-2015-1.pdf</p><p> </p><p>Tables 1.2 and 1.4 of the Measuring tax gaps 2015 edition show different information. Table 1.2 looks specifically at the large business Corporation Tax gap as a percentage of theoretical liabilities for large business Corporation Tax, and Table 1.4 expresses the tax gap for all large businesses taxes (including VAT and income taxes) as a percentage of all theoretical liabilities for all HMRC customer groups. Trends in tax gaps for specific taxes and customer groups are different.</p><p> </p><p>Measuring Tax Gaps does not include full detailed segmentation, such as the requested large business customer group by type of tax, as a number of segments at this level are not sufficiently robust for publication. Table 6.9 on page 53 provides information on the estimated tax gap for large employers.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 11/05/2016 13:21:33 answering member 1529 label Biography information for Mr David Gauke
tabling member	4518 label Biography information for Tulip Siddiq

517123

registered interest
date	03/05/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many large businesses were recorded on HM Revenue and Customs' database in each year since 2009-10; how many full-time equivalent staff were on the payrolls of such businesses; and how much in each business tax was paid by such businesses in each of those years.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	36222
answer	answer is ministerial correction date of answer 11/05/2016 answer text <p>Until 31 March 2014, HM Revenue and Customs’ (HMRC) Large Business Service dealt with the tax affairs of around 800 of the largest businesses in the UK. From 1 April 2014 HMRC’s Large Business directorate deals with the tax affairs of around 2,000 large businesses.</p><p> </p><p> </p><p>HMRC does not centrally hold large business receipts data for every tax heading, the information for every tax heading could only be obtained at disproportionate cost. The number of large businesses and the tax receipts data held centrally for large businesses is:</p><p> </p><p>HMRC’s Large Business directorate:</p><table><tbody><tr><td><p>Number of Businesses</p></td><td><p>Corporation Tax</p></td><td><p>Income Tax, National Insurance</p></td><td><p>VAT</p></td><td><p>Hydrocarbon Oils</p></td><td><p>Alcohol &amp; Tobacco</p></td></tr><tr><td><p>2014-15</p></td><td><p>2,145</p></td><td><p>£20bn</p></td><td><p>£85bn</p></td><td><p>£52bn</p></td><td><p>£27bn</p></td><td><p>£14bn</p></td></tr></tbody></table><p> </p><p>HMRC’s Large Business Service:</p><table><tbody><tr><td><p>Number of Businesses</p></td><td><p>Corporation Tax</p></td><td><p>Income Tax, National Insurance</p></td><td><p>VAT</p></td><td><p>Hydrocarbon Oils</p></td><td><p>Alcohol &amp; Tobacco</p></td></tr><tr><td><p>2013-14</p></td><td><p>818</p></td><td><p>£17bn</p></td><td><p>£68bn</p></td><td><p>£41bn</p></td><td><p>£26bn</p></td><td><p>£13bn</p></td></tr><tr><td><p>2012-13</p></td><td><p>803</p></td><td><p>£17bn</p></td><td><p>£64bn</p></td><td><p>£41bn</p></td><td><p>£26bn</p></td><td><p>£13bn</p></td></tr><tr><td><p>2011-12</p></td><td><p>783</p></td><td><p>£21bn</p></td><td><p>£65bn</p></td><td><p>£40bn</p></td><td><p>£26bn</p></td><td><p>£13bn</p></td></tr><tr><td><p>2010-11</p></td><td><p>778</p></td><td><p>£21bn</p></td><td><p>£62bn</p></td><td><p>£34bn</p></td><td><p>£26bn</p></td><td><p>£10bn</p></td></tr><tr><td><p>2009-10</p></td><td><p>760</p></td><td><p>£20bn</p></td><td><p>£58bn</p></td><td><p>£30bn</p></td><td><p>£24bn</p></td><td><p>£11bn</p></td></tr></tbody></table><p> </p><p>The number of full-time equivalent staff on the payrolls of businesses is not required for tax purposes and HMRC does not hold it.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 11/05/2016 13:33:12 answering member 1529 label Biography information for Mr David Gauke
tabling member	4518 label Biography information for Tulip Siddiq

512455

registered interest
date	13/04/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what the value is of tax refunds to large businesses as a result of decisions from the European Court of Justice in the last 10 years.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	33861
answer	answer is ministerial correction date of answer 09/05/2016 answer text <p>HM Revenue and Customs holds data about tax repayments to business, but does not record whether repayments are linked to CJEU decisions.</p><p> </p><p>The amount repayable is often the result of decisions in both the UK courts and CJEU and it would be impossible to accurately disaggregate how much was linked to the decisions of an individual court.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 09/05/2016 14:35:36 answering member 1529 label Biography information for Mr David Gauke
tabling member	1447 label Biography information for Andrew Rosindell

479065

registered interest
date	16/03/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what discussions he has had with the European Commission about introduction of the Common Consolidated Corporate Tax Base.
tabling member constituency	Luton North
tabling member printed	Kelvin Hopkins
uin	31411
answer	answer is ministerial correction date of answer 29/03/2016 answer text <p>Tax policy is a matter for national governments and direct tax files are subject to a unanimous vote in the Council. The Government has made it very clear to the European Commission that the UK will not sign up to the CCCTB, or any other measure that would undermine our tax sovereignty or risk harming the competitiveness and growth prospects of the Single Market.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 29/03/2016 10:42:00 answering member 1529 label Biography information for Mr David Gauke
tabling member	2 label Biography information for Kelvin Hopkins