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222731

registered interest
date	23/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Domicil
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government how many taxpayers designated as non-domiciled in the United Kingdom owe that status to inheritance as a result of a parent or grandparent having been born outside the United Kingdom; and whether they have estimated the value of the United Kingdom tax forgone by that category of non-domiciled persons.
tabling member printed	Lord Myners
uin	HL5072
answer	answer is ministerial correction date of answer 04/03/2015 answer text <p>The information requested is not available.</p> answering member printed Lord Deighton question first answered 04/03/2015 14:19:35 answering member 4262 label Biography information for Lord Deighton
tabling member	3869 label Biography information for Lord Myners

222732

registered interest
date	23/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Domicil
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government how many United Kingdom residents have advised HM Revenue and Customs that they are non-domiciled in the United Kingdom for tax purposes; and how many more United Kingdom residents HM Revenue and Customs estimate are benefiting from non-domiciled status without advising HM Revenue and Customs.
tabling member printed	Lord Myners
uin	HL5073
answer	answer is ministerial correction date of answer 09/03/2015 answer text <p>In 2012-13 (the latest tax year for which information is available), there were 115,000 UK residents who were non-domiciled for tax purposes within the self-assessment system.</p><p> </p><p> </p><p> </p><p>The information regarding the number of UK residents that are benefitting from non-domiciled status without advising HMRC is unavailable. Taxpayers are required to declare their non-domiciled status if that status is relevant to their UK tax liabilities.</p><p> </p> answering member printed Lord Deighton question first answered 09/03/2015 17:56:38 answering member 4262 label Biography information for Lord Deighton
tabling member	3869 label Biography information for Lord Myners

222733

registered interest
date	23/02/2015
answering body	Department for Culture Media and Sport
answering dept id	10
answering dept short name	Culture, Media and Sport
answering dept sort name	Culture, Media and Sport
hansard heading	Lord Green of Hurstpierpoint
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government when the Prime Minister appointed Lord Green of Hurstpierpoint as a trustee and chair of the Natural History Museum; and from whom advice was taken on that appointment.
tabling member printed	Lord Myners
uin	HL5074
answer	answer is ministerial correction date of answer 03/03/2015 answer text <p>The Prime Minister appointed Lord Green of Hurstpierpoint as Trustee of the Natural History Museum on 1st April 2014; Lord Green's appointment as Chair was made by the Board of Trustees. The appointment of Lord Green was made following an open competition and in making this decision the Prime Minister took advice from the Secretary of State of Culture, Media and Sport.</p> answering member printed Lord Gardiner of Kimble question first answered 03/03/2015 15:24:45 answering member 4161 label Biography information for Lord Gardiner of Kimble
tabling member	3869 label Biography information for Lord Myners

222734

registered interest
date	23/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Domicil
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government whether they will review present restrictions on non-domiciled persons remitting capital to the United Kingdom; and whether they will exempt or apply a lower rate to money remitted for United Kingdom investment or charitable donation.
tabling member printed	Lord Myners
uin	HL5075
answer	answer is ministerial correction date of answer 12/03/2015 answer text <p>There are no restrictions on non-domiciled individuals from remitting capital to the UK. Where the individual is taxed on the remittance basis, such payments may be subject to UK tax, where they are foreign income or gains.</p><p> </p><p> </p><p> </p><p>The Chancellor of the Exchequer keeps all taxes under review.</p><p> </p><p> </p><p> </p> answering member printed Lord Deighton question first answered 12/03/2015 17:39:14 answering member 4262 label Biography information for Lord Deighton
tabling member	3869 label Biography information for Lord Myners

222735

registered interest
date	23/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Domicil
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government whether they will consider allowing non-domicile tax status to pass through maternal inheritance rather than paternal inheritance alone or whether they will consider discontinuing inheritance as a qualifying condition for non-domicile tax status.
tabling member printed	Lord Myners
uin	HL5076
answer	answer is ministerial correction date of answer 04/03/2015 answer text <p>Domicile is a question of common law rather than tax law. In England domicile passes through the paternal line where parents are married. Where the parents are not married, domicile passes through the maternal line.</p><p> </p><p> </p><p> </p><p>The Government has no current plans to change the rules on domicile as they apply for tax purposes but the Chancellor keeps all taxes under review to a Budget timetable.</p><p> </p><p> </p><p> </p> answering member printed Lord Deighton question first answered 04/03/2015 14:20:00 answering member 4262 label Biography information for Lord Deighton
tabling member	3869 label Biography information for Lord Myners

179767

registered interest
date	12/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	HSBC
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government whether they will publish or place in the Library of the House the agreement under which HM Revenue and Customs received from its French equivalent details of accounts allegedly held at HSBC Suisse; whether the terms of that agreement were negotiated by HM Revenue and Customs and advised to ministers; whether HM Revenue and Customs took legal advice and sought the views of ministers on the agreement before its signing; and under which legal jurisdiction the agreement is enforceable.
tabling member printed	Lord Myners
uin	HL5039
answer	answer is ministerial correction date of answer 12/03/2015 answer text <p>Information provided to HM Revenue &amp; Customs (HMRC) by the French tax authorities in respect of individuals indicated to hold accounts at the Geneva branch of HSBC Suisse and understood to be UK residents was supplied to HMRC under the terms of both the Mutual Assistance Directive 77/799/EEC<sup><sup>[1]</sup></sup> and the Double Taxation Convention in force between France and the United Kingdom at that time<sup><sup>[2]</sup></sup><sup>.</sup></p><p> </p><p> </p><p> </p><p>The Mutual Assistance Directive had been in force since 23 December 1977. The Double Taxation Convention has been in force since 18 December 2009, replacing an earlier convention which had been in force since 1969.</p><p> </p><p> </p><p> </p><p>Since their entry into force each of these agreements has been a matter of public record.</p><p> </p><p> </p><p> </p><p>There was, therefore, no new agreement for the Board of HMRC to negotiate or consider in connection with the provision of the information by the French tax authorities.</p><p> </p><p> </p><p> </p><p>HMRC does not share copies of Board papers and minutes with HM Treasury. However, senior HM Treasury officials are standing invitees to HMRC's monthly Executive Committee meeting, which is the Department's main executive forum and the primary place where decisions are taken with regards to setting and delivering strategy and improving performance in key areas, and as such they have routine access to relevant committee meeting papers and minutes.</p><p> </p><p> </p><p> </p><p>Each HMRC Executive Committee member also takes responsibility for the management of activities within a specific portfolio, including enforcement and compliance and business or personal tax customer services; HM Treasury officials do not have access to this level of information which ‎contains operational compliance and taxpayer confidential information.</p><p> </p><p> </p><p> </p><p> </p><p>[1] <a href="http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31977L0799" target="_blank">http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31977L0799</a></p><p>[2] <a href="http://www.hmrc.gov.uk/taxtreaties/in-force/france.pdf" target="_blank">http://www.hmrc.gov.uk/taxtreaties/in-force/france.pdf</a></p><p> </p><p> </p> answering member printed Lord Deighton grouped question UIN HL5040 HL5041 question first answered 12/03/2015 17:08:03 answering member 4262 label Biography information for Lord Deighton
tabling member	3869 label Biography information for Lord Myners

179768

registered interest
date	12/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	HSBC
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government whether the terms of the agreement between HM Revenue and Customs and its French equivalent relating to HSBC Suisse was shown to the Board of HM Revenue and Customs or discussed at a HM Revenue and Customs Board meeting.
tabling member printed	Lord Myners
uin	HL5040
answer	answer is ministerial correction date of answer 12/03/2015 answer text <p>Information provided to HM Revenue &amp; Customs (HMRC) by the French tax authorities in respect of individuals indicated to hold accounts at the Geneva branch of HSBC Suisse and understood to be UK residents was supplied to HMRC under the terms of both the Mutual Assistance Directive 77/799/EEC<sup><sup>[1]</sup></sup> and the Double Taxation Convention in force between France and the United Kingdom at that time<sup><sup>[2]</sup></sup><sup>.</sup></p><p> </p><p> </p><p> </p><p>The Mutual Assistance Directive had been in force since 23 December 1977. The Double Taxation Convention has been in force since 18 December 2009, replacing an earlier convention which had been in force since 1969.</p><p> </p><p> </p><p> </p><p>Since their entry into force each of these agreements has been a matter of public record.</p><p> </p><p> </p><p> </p><p>There was, therefore, no new agreement for the Board of HMRC to negotiate or consider in connection with the provision of the information by the French tax authorities.</p><p> </p><p> </p><p> </p><p>HMRC does not share copies of Board papers and minutes with HM Treasury. However, senior HM Treasury officials are standing invitees to HMRC's monthly Executive Committee meeting, which is the Department's main executive forum and the primary place where decisions are taken with regards to setting and delivering strategy and improving performance in key areas, and as such they have routine access to relevant committee meeting papers and minutes.</p><p> </p><p> </p><p> </p><p>Each HMRC Executive Committee member also takes responsibility for the management of activities within a specific portfolio, including enforcement and compliance and business or personal tax customer services; HM Treasury officials do not have access to this level of information which ‎contains operational compliance and taxpayer confidential information.</p><p> </p><p> </p><p> </p><p> </p><p>[1] <a href="http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31977L0799" target="_blank">http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31977L0799</a></p><p>[2] <a href="http://www.hmrc.gov.uk/taxtreaties/in-force/france.pdf" target="_blank">http://www.hmrc.gov.uk/taxtreaties/in-force/france.pdf</a></p><p> </p><p> </p> answering member printed Lord Deighton grouped question UIN HL5039 HL5041 question first answered 12/03/2015 17:08:03 answering member 4262 label Biography information for Lord Deighton
tabling member	3869 label Biography information for Lord Myners

179769

registered interest
date	12/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government whether copies of HM Revenue and Customs Board papers and minutes of Board meetings are provided to HM Treasury and the Board of HM Treasury or its Council of Economic Advisers.
tabling member printed	Lord Myners
uin	HL5041
answer	answer is ministerial correction date of answer 12/03/2015 answer text <p>Information provided to HM Revenue &amp; Customs (HMRC) by the French tax authorities in respect of individuals indicated to hold accounts at the Geneva branch of HSBC Suisse and understood to be UK residents was supplied to HMRC under the terms of both the Mutual Assistance Directive 77/799/EEC<sup><sup>[1]</sup></sup> and the Double Taxation Convention in force between France and the United Kingdom at that time<sup><sup>[2]</sup></sup><sup>.</sup></p><p> </p><p> </p><p> </p><p>The Mutual Assistance Directive had been in force since 23 December 1977. The Double Taxation Convention has been in force since 18 December 2009, replacing an earlier convention which had been in force since 1969.</p><p> </p><p> </p><p> </p><p>Since their entry into force each of these agreements has been a matter of public record.</p><p> </p><p> </p><p> </p><p>There was, therefore, no new agreement for the Board of HMRC to negotiate or consider in connection with the provision of the information by the French tax authorities.</p><p> </p><p> </p><p> </p><p>HMRC does not share copies of Board papers and minutes with HM Treasury. However, senior HM Treasury officials are standing invitees to HMRC's monthly Executive Committee meeting, which is the Department's main executive forum and the primary place where decisions are taken with regards to setting and delivering strategy and improving performance in key areas, and as such they have routine access to relevant committee meeting papers and minutes.</p><p> </p><p> </p><p> </p><p>Each HMRC Executive Committee member also takes responsibility for the management of activities within a specific portfolio, including enforcement and compliance and business or personal tax customer services; HM Treasury officials do not have access to this level of information which ‎contains operational compliance and taxpayer confidential information.</p><p> </p><p> </p><p> </p><p> </p><p>[1] <a href="http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31977L0799" target="_blank">http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31977L0799</a></p><p>[2] <a href="http://www.hmrc.gov.uk/taxtreaties/in-force/france.pdf" target="_blank">http://www.hmrc.gov.uk/taxtreaties/in-force/france.pdf</a></p><p> </p><p> </p> answering member printed Lord Deighton grouped question UIN HL5039 HL5040 question first answered 12/03/2015 17:08:03 answering member 4262 label Biography information for Lord Deighton
tabling member	3869 label Biography information for Lord Myners

179228

registered interest
date	11/02/2015
answering body	Cabinet Office
answering dept id	53
answering dept short name	Cabinet Office
answering dept sort name	Cabinet Office
hansard heading	Ministers
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government whether it is routine policy for the Cabinet Office to contact HM Revenue and Customs to consult it prior to the appointment of a non-elected Minister.
tabling member printed	Lord Myners
uin	HL4965
answer	answer is ministerial correction date of answer 25/02/2015 answer text <p>As was the case under previous administrations, ministerial appointments are a matter for the Prime Minister, in line with the Ministerial Code.</p><p> </p><p>For those individuals upon whom the Prime Minister wishes to confer a life peerage, the independent House of Lords Appointments Commission vets nominations. For those individuals upon whom the Prime Minister wishes to confer a peerage in order that they might sit in the House of Lords to take up a ministerial role, the Commission consults the main regulatory authorities, including HMRC, before giving advice.</p><p> </p> answering member printed Baroness Stowell of Beeston grouped question UIN HL5022 question first answered 25/02/2015 16:09:09 answering member 4205 label Biography information for Baroness Stowell of Beeston
tabling member	3869 label Biography information for Lord Myners

179229

registered interest
date	11/02/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Banks: China
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government whether they still consider it appropriate to allow Chinese banks to open branches in the United Kingdom.
tabling member printed	Lord Myners
uin	HL4966
answer	answer is ministerial correction date of answer 24/02/2015 answer text <p>The decision-making on applications from Chinese banks to establish branches in the United Kingdom is a matter for the independent Prudential Regulation Authority, consistent with its broader policy on the regulation of non-European Economic Area banks.</p><p> </p> answering member printed Lord Deighton question first answered 24/02/2015 17:55:54 answering member 4262 label Biography information for Lord Deighton
tabling member	3869 label Biography information for Lord Myners