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1309136

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many IR35 cases have been pursued through tribunals and the courts.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	181049
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181050 181051 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1309139

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much HMRC has spent on pursuing IR35 cases through tribunals and the courts.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	181050
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181049 181051 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1309140

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much revenue to the Exchequer has been raised in pursuing IR35 cases through tribunals and the courts in the most recent period for which figures are available.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	181051
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181049 181050 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1309141

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether HMRC has undertaken a cost analysis of its pursuit of IR35 cases.
tabling member constituency	Glasgow North West
tabling member printed	Carol Monaghan
uin	181052
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181049 181050 181051 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4443 label Biography information for Carol Monaghan

1306848

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment she has made of the effect on women's income of excluding reusable sanitary underwear from the new zero rate of VAT.
tabling member constituency	Wrexham
tabling member printed	Sarah Atherton
uin	178541
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing, such as “period pants”. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue. Under existing rules “period pants” may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.</p><p> </p><p>Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: <a href="https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children" target="_blank">https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children</a>.</p><p> </p><p>The Treasury, along with other relevant departments, carefully considers the impact of its decisions on those sharing protected characteristics, including at Budgets and other fiscal events, in line with both its legal obligations and with its commitment to promoting fairness.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:03:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4855 label Biography information for Sarah Atherton

1308448

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Music: SME Brexit Support Fund
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether small and medium sized enterprises trading in the music industry are eligible to apply for the SME Brexit Support Fund.
tabling member constituency	Cardiff West
tabling member printed	Kevin Brennan
uin	180414
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>Small and medium-sized enterprises that were trading with the EU prior to 1 January are eligible for the SME Brexit Support Fund if they were only trading with the EU and therefore need to adjust to new customs, rules of origin, and VAT rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/04/2021 14:38:16 answering member 3991 label Biography information for Jesse Norman
tabling member	1400 label Biography information for Kevin Brennan

1308449

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	SME Brexit Support Fund
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 benefits to businesses of the SME Brexit Support Fund.
tabling member constituency	Cardiff West
tabling member printed	Kevin Brennan
uin	180415
answer	answer is ministerial correction date of answer 21/04/2021 answer text <p>The £20 million SME Brexit fund enables traders to access practical support, including training for new customs, rules of origin and VAT processes. It allows smaller businesses to apply for grants of up to £2,000 to help them adapt to new customs and tax rules when trading with the EU. Small and medium-sized enterprises can also use this money to seek professional advice in these areas.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/04/2021 13:51:50 answering member 3991 label Biography information for Jesse Norman
tabling member	1400 label Biography information for Kevin Brennan

1308481

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	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 implementation of changes to the loan charge, what estimate he has made of the number of people that are (a) falling into debt and (b) declaring bankruptcy as a result of those changes; and what assessment he has made of the effect on the mental health of people affected by those changes.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180619
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>No estimate can be provided for the number of people who have fallen into debt, or who have been declared bankrupt, as a result of the loan charge. Falling into debt or being declared bankrupt can occur for many reasons, not necessarily as a direct result of a loan charge liability.</p><p>HMRC are not always the only creditor; some individuals may fall into debt or are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position.</p><p>HMRC only ever consider insolvency as a last resort and encourage taxpayers to get in contact to agree the best way to settle their tax debts. Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible on 03000 599110. Where a taxpayer is unable to pay their debt in full HMRC will work with them to agree an instalment arrangement based on their individual financial circumstances, and there is no maximum length.</p><p>The Government recognises that tax burdens can add significant pressures. HMRC also recognise that some taxpayers need extra help because of their individual needs or circumstances. HMRC are committed to identifying and supporting taxpayers who need extra help with their tax affairs.</p><p>HMRC have signposted the extra help available to taxpayers in correspondence and on calls. Staff look out for indications that a taxpayer may need extra support, and where appropriate will transfer them to an Extra Support adviser who has the skills and knowledge needed to help them.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:05:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1308587

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Overseas Trade
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what measures the Government has put in place to support businesses that have experienced a decline in (a) exports and (b) imports between December 2020 and March 2021.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180620
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The Government has put in place a range of measures to facilitate trade with the EU and to avoid disruption at ports including publishing comprehensive guidance on the new arrangements for trade with the EU and operating a staged approach to customs controls. Until 31 December 2021 most traders importing non-controlled goods from the EU can make a declaration in their own records and defer making a customs declaration to HMRC for 175 days. Further information can be found at <a href="https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain" target="_blank">https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain</a>. The Government has also provided a £20 million Brexit Support Fund to support small and medium sized businesses (SMEs) in adjusting to new customs, rules of origin, and VAT rules when trading with the EU.</p><p> </p><p>In addition, businesses can choose to use customs facilitations to make trading across borders quicker, cheaper and easier. Further information can be found at <a href="https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat" target="_blank">https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 180621 question first answered 19/04/2021 14:27:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1308588

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: UK Trade with EU
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government has taken to support businesses that are unable to purchase essential materials from the EU.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180621
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The Government has put in place a range of measures to facilitate trade with the EU and to avoid disruption at ports including publishing comprehensive guidance on the new arrangements for trade with the EU and operating a staged approach to customs controls. Until 31 December 2021 most traders importing non-controlled goods from the EU can make a declaration in their own records and defer making a customs declaration to HMRC for 175 days. Further information can be found at <a href="https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain" target="_blank">https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain</a>. The Government has also provided a £20 million Brexit Support Fund to support small and medium sized businesses (SMEs) in adjusting to new customs, rules of origin, and VAT rules when trading with the EU.</p><p> </p><p>In addition, businesses can choose to use customs facilitations to make trading across borders quicker, cheaper and easier. Further information can be found at <a href="https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat" target="_blank">https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 180620 question first answered 19/04/2021 14:27:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana