Linked Data API

Filter

These are the filters currently being used to limit the search results. Click on the remove filter icon to remove the filter.

answer › answering member constituency	South West Hertfordshire
question text	To ask Mr Chancellor of the Exchequer%2C whether it is his policy that the Highways Agency%2C following its transfer from being a civil service agency to a government-owned company will be liable to pay %28a%29 corporation tax and %28b%29 additional payments of VAT.
max answer › date of answer	2014-10-27

Sort by

This list shows the properties that you can sort by. Click on to sort in ascending order and to sort in descending order. The properties that you're currently sorting by are shown at the top of the list. Click on remove this sort to remove a sort and or to reverse the current sort order. Click on the remove all sorting icon to remove all the sorting. Note that sorting can significantly slow down the loading of the page.

View

Choose what information you want to view about each item. There are some pre-defined views, but starred properties are always present no matter what the view. You can star properties by clicking on the icon. The currently starred icons have a icon; clicking on it will unstar the property.

Items per page

Choose how many items to view on each page. The more items you view, the longer the page will take to load.

Show Search Form

Search Results

registered interest

date

exactly:

or between:
and

answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member constituency

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

100513

registered interest

date

22/10/2014

answering body

HM Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Highways Agency

house id

legislature

25259

pref label	House of Commons

question text

To ask Mr Chancellor of the Exchequer, whether it is his policy that the Highways Agency, following its transfer from being a civil service agency to a government-owned company will be liable to pay (a) corporation tax and (b) additional payments of VAT.

tabling member constituency

Birmingham, Northfield

tabling member printed

Richard Burden

uin

211500

answer

is ministerial correction

date of answer

27/10/2014

answer text

I refer the Honorable Gentleman to my earlier replies about VAT [DN: please insert correct reference]. Special provisions apply to Government Departments and health authorities that refunds VAT incurred on certain non-business activities. These are set out in section 41(3) of the VAT Act 1994. New bodies are not automatically covered by the above provisions. However, the Department for Transport and HM Treasury are considering this issue. Government departments are exempt from Corporation Tax, while Non- Departmental Public Bodies (which the Highways agency will become) are subject to Corporation Tax on any trading and investment income and on any capital gains.

answering member constituency

South West Hertfordshire

answering member printed

Mr David Gauke

question first answered

27/10/2014 16:27:25

answering member

1529

label	Biography information for Mr David Gauke

tabling member

301

label	Biography information for Richard Burden