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892278

registered interest
date	26/04/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Debts Written Off
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much tax was written off by HMRC for (a) individuals and (b) businesses due to them becoming insolvent and HMRC constituting an unsecured creditor in each year since 2010.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138556
answer	answer is ministerial correction date of answer 01/05/2018 answer text <p>HMRC does not hold information on how much tax was written off for individuals and businesses due to Insolvency and HMRC constituting an unsecured creditor. HMRC is able to provide totals of write offs due to insolvency (including death no estate) for 2015/16 to 2017/18 covering tax, tax credits and penalties. Figures (to the nearest thousand) are as follows:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Gross Write Off</p></td><td><p>Dividends received post Insolvency</p></td><td><p>Net Write Off</p></td></tr><tr><td><p>2015-16</p></td><td><p>3,129,169,000</p></td><td><p>121,249,000</p></td><td><p>3,007,920,000</p></td></tr><tr><td><p>2016-17</p></td><td><p>3,489,414,000</p></td><td><p>159,782,000</p></td><td><p>3,329,632,000</p></td></tr><tr><td><p>2017-18</p></td><td><p>3,292,972,000</p></td><td><p>149,623,000</p></td><td><p>3,143,349,000</p></td></tr></tbody></table><p>Unfortunately HMRC is not able to provide this detail for earlier years because the data was recorded in a different format.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/05/2018 15:09:48 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

892279

registered interest
date	26/04/2018
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 Mr Chancellor of the Exchequer, how many schemes have been notified to HMRC under Disclosure of tax avoidance schemes in relation to the Employment Allowance avoidance scheme set out in the guidance issued by HMRC on 29th June 2015.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138557
answer	answer is ministerial correction date of answer 03/05/2018 answer text <p>No such schemes have been notified.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/05/2018 14:11:02 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

892280

registered interest
date	26/04/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Advance Pricing Agreements
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many Advanced Thin Capitalisation Agreements have been agreed to in each month in each of the last two years.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138558
answer	answer is ministerial correction date of answer 01/05/2018 answer text <p>HMRC publishes data regarding Advanced Thin Capitalisation Agreements (ATCAs) on an annual basis. The latest publication covers 2011/12 to 2016/17 and is available at the following link.</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/635330/Transfer_Pricing_and_Diverted_Profits_Tax_statistics.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/635330/Transfer_Pricing_and_Diverted_Profits_Tax_statistics.pdf</a></p><p> </p><p>Information for 2017/18 will be published in due course.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/05/2018 15:10:52 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

892281

registered interest
date	26/04/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	General Anti-abuse Rule Advisory Panel
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many opinions the General Anti-Abuse Rule Advisory Panel has published in each year since 2013.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138559
answer	answer is ministerial correction date of answer 01/05/2018 answer text <p>HMRC is actively using the GAAR and all cases referred to the GAAR Advisory Panel to date have resulted in a Panel opinion in HMRC’s favour. Since 2013, twelve Panel opinions have been published and HMRC has taken action against each referred case using the GAAR.</p><p>GAAR Panel opinions are published online at: https://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 138560 question first answered 01/05/2018 15:15:02 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

892282

registered interest
date	26/04/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	General Anti-abuse Rule Advisory Panel
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many and what proportion of cases referred to the General Anti-Abuse Rule Advisory Panel by HMRC resulted in positive determinations in each year since 2013.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138560
answer	answer is ministerial correction date of answer 01/05/2018 answer text <p>HMRC is actively using the GAAR and all cases referred to the GAAR Advisory Panel to date have resulted in a Panel opinion in HMRC’s favour. Since 2013, twelve Panel opinions have been published and HMRC has taken action against each referred case using the GAAR.</p><p>GAAR Panel opinions are published online at: https://www.gov.uk/government/collections/tax-avoidance-general-anti-abuse-rule-gaar.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 138559 question first answered 01/05/2018 15:15:02 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds