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1177036

registered interest
date	07/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance and War Widow(er)s
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions he has had with Cabinet colleagues on the consistent application of the principle of retrospectivity in the cases of the (a) loan charge and (b) war widows' pension.
tabling member constituency	New Forest East
tabling member printed	Dr Julian Lewis
uin	13939
answer	answer is ministerial correction date of answer 12/02/2020 answer text <p>The Loan Charge is not retrospective as it is a new charge on disguised remuneration loan balances which were outstanding at 5 April 2019.</p><p> </p><p>However, Sir Amyas Morse’s independent Review recommended that the Loan Charge should be applied to disguised remuneration loans which were entered into on 9 December 2010 or afterwards, as the law about the tax treatment of these loans was clear from this date. The Government accepted this recommendation.</p><p> </p><p>It has been the policy of successive Governments that changes to public service pension and compensation schemes should not be applied retrospectively where benefits have already been awarded. The Government currently has no plans to reinstate war widows’ pensions with retrospective effect.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/02/2020 12:53:10 answering member 3991 label Biography information for Jesse Norman
tabling member	54 label Biography information for Sir Julian Lewis

1177087

registered interest
date	07/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Bankruptcy: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who will be made bankrupt as a result of accelerated payment notices in respect of the 2019 Loan Charge.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	14018
answer	answer is ministerial correction date of answer 12/02/2020 answer text <p>The Accelerated Payment regime is designed to change the underlying economics of tax avoidance by requiring disputed tax to be paid upfront while an avoidance scheme is investigated. HMRC can only issue Accelerated Payment Notices (APNs) in tightly defined circumstances, set out in legislation.</p><p> </p><p>The 2019 Loan Charge is a tax charge which applies to disguised remuneration (DR) loan balances which remained outstanding at 5 April 2019. APNs and the 2019 Loan Charge are two separate, distinct regimes. HMRC cannot issue APNs in relation to the Loan Charge.</p><p> </p><p>There is no estimate on how many people will be made bankrupt as a result of APNs issued in connection with avoidance schemes that seek to disguise remuneration. HMRC do not want to make anybody bankrupt, and insolvency is only ever considered as a last resort. HMRC will work with individuals to reach sustainable and manageable payment plans wherever possible.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/02/2020 12:56:04 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1176703

registered interest
date	06/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Border Delivery Group
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what changes there will be to meetings of the Border Delivery Group between February 2020 and 31 December 2020.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	13426
answer	answer is ministerial correction date of answer 11/02/2020 answer text <p>The Border Delivery Group will continue to have regular engagement with representatives from the border industry throughout 2020. The frequency and nature of these meetings will be regularly reviewed to reflect the changing priorities of the border industry.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/02/2020 09:21:18 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1176786

registered interest
date	06/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	EU Budget: Contributions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the schedule is of payments to the EU under terms of the Withdrawal Agreement.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	13508
answer	answer is ministerial correction date of answer 11/02/2020 answer text <p>The OBR’s most recent estimate of the financial settlement, taking account of Article 50 extension to 31<sup>st</sup> October 2019, estimated that the vast majority of payments (85%) will be made by 2025. The OBR will publish an updated forecast at the Budget.</p><p> </p><p>The Government’s objective is to publish information that gives an accurate and comprehensive picture of the financial settlement including, for example, forecast payments to and receipts from the EU. As part of this, the Government presents to Parliament each year the European Union Finances statement, and the 2018 version includes an annex devoted to EU withdrawal and detailed information on the financial settlement. The Government will continue to produce the EU Finances statement now that we have left the EU.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/02/2020 09:05:13 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1176006

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Infrastructure: Finance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the timetable is for the publication of the National Infrastructure Strategy.
tabling member constituency	Barnsley Central
tabling member printed	Dan Jarvis
uin	12270
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The Government will be publishing the National Infrastructure Strategy alongside the Budget on 11 March.</p><p> </p><p>The Strategy will set out further details of the Government’s plan to increase investment to transform the UK’s infrastructure; and respond to the recommendations made by the National Infrastructure Commission in the National Infrastructure Assessment.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/02/2020 11:21:28 answering member 3991 label Biography information for Jesse Norman
tabling member	4243 label Biography information for Dan Jarvis

1176018

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Contributions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to increase the Lower Earning Limit in line with the primary national insurance contribution threshold.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	12375
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The Primary Threshold will increase above inflation from £166 to £183 per week. This does not affect State Pension entitlement.</p><p> </p><p>The Government has announced that the Lower Earnings Limit, the point at which employees start to build State Pension entitlement, will be increased in line with inflation from £118 to £120 per week from April 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/02/2020 11:25:08 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1176061

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse in revenue lost as a result of VAT fraud on online marketplaces in the 2018-19 financial year; and what proportion of that cost was attributable to overseas sellers.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	12214
answer	answer is ministerial correction date of answer 12/02/2020 answer text <p>The Government is determined to ensure that all businesses pay the tax that is due, and it is well aware of the potential for VAT losses that may arise when overseas businesses fail to comply with UK VAT rules, and the disadvantage for domestic businesses.</p><p> </p><p>The Government has therefore taken action to make online marketplaces responsible for VAT losses as a result of fraud and error on their sites. HMRC have now issued over 10,800 joint and several liability notices to online marketplaces resulting in the removal of non-compliant sellers. These measures act as a strong deterrent to overseas businesses evading VAT.</p><p> </p><p>The Government will continue to monitor the success of these interventions and will continue to look at alternative methods to address this issue.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 12215 12216 12217 question first answered 12/02/2020 12:59:48 answering member 3991 label Biography information for Jesse Norman
tabling member	435 label Biography information for Sir Graham Brady

1176062

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the effect of online VAT fraud on small businesses; and if he will make a statement.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	12215
answer	answer is ministerial correction date of answer 12/02/2020 answer text <p>The Government is determined to ensure that all businesses pay the tax that is due, and it is well aware of the potential for VAT losses that may arise when overseas businesses fail to comply with UK VAT rules, and the disadvantage for domestic businesses.</p><p> </p><p>The Government has therefore taken action to make online marketplaces responsible for VAT losses as a result of fraud and error on their sites. HMRC have now issued over 10,800 joint and several liability notices to online marketplaces resulting in the removal of non-compliant sellers. These measures act as a strong deterrent to overseas businesses evading VAT.</p><p> </p><p>The Government will continue to monitor the success of these interventions and will continue to look at alternative methods to address this issue.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 12214 12216 12217 question first answered 12/02/2020 12:59:48 answering member 3991 label Biography information for Jesse Norman
tabling member	435 label Biography information for Sir Graham Brady

1176063

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of the Association of Accounting Technicians' recommendation to make online platforms liable for the collection and remittance of VAT; and if he will make a statement.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	12216
answer	answer is ministerial correction date of answer 12/02/2020 answer text <p>The Government is determined to ensure that all businesses pay the tax that is due, and it is well aware of the potential for VAT losses that may arise when overseas businesses fail to comply with UK VAT rules, and the disadvantage for domestic businesses.</p><p> </p><p>The Government has therefore taken action to make online marketplaces responsible for VAT losses as a result of fraud and error on their sites. HMRC have now issued over 10,800 joint and several liability notices to online marketplaces resulting in the removal of non-compliant sellers. These measures act as a strong deterrent to overseas businesses evading VAT.</p><p> </p><p>The Government will continue to monitor the success of these interventions and will continue to look at alternative methods to address this issue.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 12214 12215 12217 question first answered 12/02/2020 12:59:48 answering member 3991 label Biography information for Jesse Norman
tabling member	435 label Biography information for Sir Graham Brady

1176064

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the effectiveness of VAT collection regimes in countries that require online platforms to collect and remit VAT online.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	12217
answer	answer is ministerial correction date of answer 12/02/2020 answer text <p>The Government is determined to ensure that all businesses pay the tax that is due, and it is well aware of the potential for VAT losses that may arise when overseas businesses fail to comply with UK VAT rules, and the disadvantage for domestic businesses.</p><p> </p><p>The Government has therefore taken action to make online marketplaces responsible for VAT losses as a result of fraud and error on their sites. HMRC have now issued over 10,800 joint and several liability notices to online marketplaces resulting in the removal of non-compliant sellers. These measures act as a strong deterrent to overseas businesses evading VAT.</p><p> </p><p>The Government will continue to monitor the success of these interventions and will continue to look at alternative methods to address this issue.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 12214 12215 12216 question first answered 12/02/2020 12:59:48 answering member 3991 label Biography information for Jesse Norman
tabling member	435 label Biography information for Sir Graham Brady