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1061306

registered interest
date	14/02/2019
answering body	Department for International Trade
answering dept id	202
answering dept short name	International Trade
answering dept sort name	International Trade
hansard heading	Shellfish: Exports
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for International Trade, what assessment he has made of the potential effect on shellfish exports of the UK leaving the EU (a) without and (b) with a deal; and what plans he has for trade in this sector after the end of any transition period.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	221651
answer	answer is ministerial correction date of answer 20/02/2019 answer text <p>The UK is seeking a deep and special economic partnership with the EU to ensure no tariffs, fees, charges or quantitative restrictions across all sectors, encompassing the best possible deal for the seafood sector, including for shellfish. The best way to ensure stability and continuity is through the Government’s Withdrawal Agreement.</p><p>We are working with countries across the world to explore the best ways to develop our trade relationships, including free trade agreements, to ensure that Britain becomes a global leader in free trade once we leave the EU. This will provide greater market access for UK products, including the UK fish and shellfish sectors.</p> answering member constituency Meon Valley answering member printed George Hollingbery question first answered 20/02/2019 14:14:15 answering member 4016 label Biography information for Sir George Hollingbery
tabling member	1546 label Biography information for Angus Brendan MacNeil

1059902

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Transfer Pricing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to HMRC's January 2019 Profit Diversion Compliance Facility, what estimate he has made of the value of transactions through transfer pricing arrangements in each of the last five years; how many transfer pricing specialists HMRC employs; and how many transfer pricing investigations HMRC has undertaken in each of the last five years.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	220147
answer	answer is ministerial correction date of answer 20/02/2019 answer text <p>On 10 January 2019 HMRC introduced a new Profit Diversion Compliance Facility for Multi-National Enterprises using arrangements targeted by the Diverted Profits Tax (DPT) to give them the opportunity to bring their UK tax affairs up to date.</p><p> </p><p>HMRC does not hold the information about the value of transactions through transfer pricing arrangements in each of the last five years.</p><p> </p><p>HMRC has increased the number of staff dealing with international tax risks, including transfer pricing. As at 30 April 2018, there were 365 full time equivalent staff working on international risks, including transfer pricing and DPT. HMRC recognises the importance of identifying and tackling international tax risks and is invested in building the capability of the staff involved. These skilled staff work with other expert industry and tax specialists to tackle those cases that represent a substantial risk of tax loss to the Exchequer in line with HMRC’s “resource to risk” compliance policy.</p><p> </p><p>Transfer pricing investigations include enquiries into tax returns, pre-return investigations, and investigations that precede Advance Pricing Agreements (APAs) or Advance Thin Capitalisation Agreements (ATCAs). The numbers of transfer pricing investigations HMRC initiated in the years 2013/14 to 2017/18 were:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p><strong>2013/14</strong></p></td><td><p><strong>2014/15</strong></p></td><td><p><strong>2015/16</strong></p></td><td><p><strong>2016/17</strong></p></td><td><p><strong>2017/18</strong></p></td></tr><tr><td><p><strong>Number of Investigations</strong></p></td><td><p>462</p></td><td><p>427</p></td><td><p>384</p></td><td><p>250</p></td><td><p>244</p></td></tr></tbody></table> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/02/2019 17:31:18 answering member 3935 label Biography information for Mel Stride
tabling member	1546 label Biography information for Angus Brendan MacNeil

1059905

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Transfer Pricing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to HMRC's January 2019 Profit Diversion Compliance Facility, what estimate he has made of the value of transactions under investigation; and how many inquiries resulted in the view that the factual pattern outlined to HMRC at the start of an enquiry did not stand up to scrutiny once tested in each of the last five years.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	220148
answer	answer is ministerial correction date of answer 20/02/2019 answer text <p>On 10 January 2019 HMRC introduced a new Profit Diversion Compliance Facility for Multi-National Enterprises using arrangements targeted by the Diverted Profits Tax (DPT) to give them the opportunity to bring their UK tax affairs up to date.</p><p> </p><p>HMRC does not hold the information about the value of transactions under investigation.</p><p> </p><p>HMRC does not hold information about how many inquiries resulted in the view that the factual pattern outlined to HMRC at the start of an enquiry did not stand up to scrutiny once tested in each of the last five years.</p><p>However, in circumstances where HMRC believes it may have been misled by information provided by customers in the context of transfer pricing investigations, the matter will be referred to its Fraud Investigation Service.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/02/2019 17:23:04 answering member 3935 label Biography information for Mel Stride
tabling member	1546 label Biography information for Angus Brendan MacNeil

1059909

registered interest
date	12/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Transfer Pricing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to HMRC's January 2019 Profit Diversion Compliance Facility, what estimate he has made of the value of the sums recovered from HMRC investigations into transfer pricing arrangements in each of the last five years; how many HMRC investigations into transfer pricing arrangements have been subsequently referred to its Fraud Investigations Service in each of the last five years; and what estimate he has made of the value of HMRC’s current investigations into transfer pricing arrangements.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	220149
answer	answer is ministerial correction date of answer 20/02/2019 answer text <p>On 10 January 2019 HMRC introduced a new Profit Diversion Compliance Facility for Multi-National Enterprises using arrangements targeted by the Diverted Profits Tax (DPT) to give them the opportunity to bring their UK tax affairs up to date.</p>In the years from 2012/13 to 2017/18, HMRC secured £6.5 billion of additional tax by challenging the transfer pricing arrangements of multinationals.<p> </p><table><tbody><tr><td><p>Year</p></td><td><p>2012/ 13</p></td><td><p>2013/14</p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td><td><p>2017/18</p></td></tr><tr><td><p>Total Amount</p></td><td><p>£504 m</p></td><td><p>£1,137m</p></td><td><p>£707m</p></td><td><p>£853m</p></td><td><p>£1,618m</p></td><td><p>£1,682m</p></td></tr></tbody></table><p> </p><p> </p><p>The information requested regarding how many HMRC investigations into transfer pricing arrangements have been subsequently referred to its Fraud Investigation Service in each of the last five years is not readily available and could only be provided at disproportionate cost. However, in appropriate cases transfer pricing cases are referred to HMRC’s Fraud Investigation Service for their consideration.</p><p>HMRC cannot reliably predict the value of its current investigations into transfer pricing arrangements because the outcome is highly dependent on the facts that are determined during the enquiries’ progress.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/02/2019 17:46:10 answering member 3935 label Biography information for Mel Stride
tabling member	1546 label Biography information for Angus Brendan MacNeil