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993599
registered interest false more like this
date less than 2018-10-23more like thismore than 2018-10-23
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Multinational Companies: Taxation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how much revenue was lost to the public purse as a result of the exemption for regulatory capital in section 259N(3)(b) Chapter 8 Part 6A Taxation (International and Other Provisions) Act 2010 in each year since the introduction of that exemption. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 182824 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-26more like thismore than 2018-10-26
answer text <p>As a matter of corporation tax policy, with the aim of improving financial stability, the UK allows certain deductions for the costs of regulatory capital. The exemption referred to helps to ensure that the Hybrid and Other Mismatch Rules act in a way consistent with this policy. As such, there is no question of any tax revenue being “lost” as a result of the exemption.</p><p>It is not possible to provide details of the tax effect arising from the exemption for regulatory capital in section 259N(3)(b), Chapter 8, Part 6A of the Taxation (International and other Provisions) Act 2010.</p><p>The Hybrid and other mismatches regime came into force on 1 January 2017. The majority of corporation tax returns which will reflect the impact of these rules have not yet been received.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2018-10-26T13:46:56.767Zmore like thismore than 2018-10-26T13:46:56.767Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter
993600
registered interest false more like this
date less than 2018-10-23more like thismore than 2018-10-23
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Corporation Tax more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what estimate he has made of the money to be accrued to the public purse as a result of the single payment method outlined in the proposed amendments to Schedule 3ZB to the Tax Management Act 1970 contained in Clause 37 of the draft Finance Bill. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 182825 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-26more like thismore than 2018-10-26
answer text <p>The level of revenue accrued to the public purse as a result of the single payment method outlined in the proposed amendments to Schedule 3ZB to the Tax Management Act 1970 is expected to be negligible. The UK already has comprehensive exit taxation rules, and the change is relatively minor and primarily of an administrative nature.</p><p> </p><p>More information can be found in the Tax Information and Impact Note published on 6 July 2018:</p><p> </p><p><a href="https://www.gov.uk/government/publications/changes-to-the-corporation-tax-exit-charges" target="_blank">https://www.gov.uk/government/publications/changes-to-the-corporation-tax-exit-charges</a></p><p> </p><p> </p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2018-10-26T13:49:18.68Zmore like thismore than 2018-10-26T13:49:18.68Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter
993615
registered interest false more like this
date less than 2018-10-23more like thismore than 2018-10-23
answering body
Department of Health and Social Care more like this
answering dept id 17 more like this
answering dept short name Health and Social Care more like this
answering dept sort name Health and Social Care more like this
hansard heading Dental Services: Contracts more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Secretary of State for Health and Social Care, with reference to the tendering processes for NHS orthodontist services undertaken by Care Commissioning Groups, how many and what proportion of tender contracts have gone to (a) consultant-led and (b) non-consultant specialist-led orthodontic services. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 182833 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-31more like thismore than 2018-10-31
answer text <p>Clinical commissioning groups (CCGs) are not responsible for commissioning dental services including orthodontic services. NHS England commissions such services directly.</p><p> </p><p>NHS England advises it does not hold information centrally on how many and what proportion of tender contracts have gone to consultant-led and non-consultant specialist-led orthodontic services or the proportion of contracts for National Health Service orthodontist services tendered by NHS England which go to orthodontists with wheelchair accessible premises.</p><p> </p><p>No estimate is therefore possible of the proportion of orthodontic services that have wheelchair accessible premises.</p> more like this
answering member constituency Winchester more like this
answering member printed Steve Brine more like this
grouped question UIN 182834 more like this
question first answered
less than 2018-10-31T12:19:44.153Zmore like thismore than 2018-10-31T12:19:44.153Z
answering member
4067
label Biography information for Steve Brine more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter
993619
registered interest false more like this
date less than 2018-10-23more like thismore than 2018-10-23
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Social Enterprises: Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what time targets have been set for HMRC for advance approval of Social Investment Tax Relief. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 182836 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-26more like thismore than 2018-10-26
answer text <p>Advance assurance applications for investments under the Social Investment Tax Relief (SITR) scheme are dealt with alongside advance assurance applications for investments under the Enterprise Investment Scheme (EIS), the Seed EIS (SEIS) and by Venture Capital Trusts, as well as statutory compliance statements under the SITR scheme, the EIS and SEIS.</p><p>There are no separate targets for responding to applications under the different schemes. HM Revenue and Customs (HMRC) aims to respond to over 80% of applications within 15 working days and 95% of applications within 40 working days. HMRC is currently responding to 88% of applications within 15 working days and 97% of applications within 40 working days.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2018-10-26T13:48:35.263Zmore like thismore than 2018-10-26T13:48:35.263Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter
993622
registered interest false more like this
date less than 2018-10-23more like thismore than 2018-10-23
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Social Enterprises: Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what the cost to the public purse has been of Social Investment Tax Relief in each year since 2013. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 182837 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-26more like thismore than 2018-10-26
answer text <p>HMRC publishes annual statistics on funds raised through the Social Investment Tax Relief (SITR) scheme. The latest release is on GOV.UK at</p><p><a href="https://www.gov.uk/government/statistics/enterprise-investment-scheme-seed-enterprise-investment-scheme-and-social-investment-tax-relief-statistics-may-2018" target="_blank">https://www.gov.uk/government/statistics/enterprise-investment-scheme-seed-enterprise-investment-scheme-and-social-investment-tax-relief-statistics-may-2018</a></p><p> </p><p>From the introduction of SITR in 2014-15, up to 2016-17, the annual costs of the relief are estimated to have been less than £5 million per year. Data for 2017-18 onwards are not yet available.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2018-10-26T13:47:40.883Zmore like thismore than 2018-10-26T13:47:40.883Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter
993729
registered interest false more like this
date less than 2018-10-23more like thismore than 2018-10-23
answering body
Department of Health and Social Care more like this
answering dept id 17 more like this
answering dept short name Health and Social Care more like this
answering dept sort name Health and Social Care more like this
hansard heading Chemotherapy more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Secretary of State for Health and Social Care, what the rate of the use of intensive chemotherapy is in relation to cancer patient population by (a) type of cancer and (b) hospital trust. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 182862 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-31more like thismore than 2018-10-31
answer text <p>This information is not collected centrally.</p> more like this
answering member constituency Winchester more like this
answering member printed Steve Brine more like this
question first answered
less than 2018-10-31T12:14:38.687Zmore like thismore than 2018-10-31T12:14:38.687Z
answering member
4067
label Biography information for Steve Brine more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter
988718
registered interest false more like this
date less than 2018-10-16more like thismore than 2018-10-16
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Capital Gains Tax more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether he has made a comparative assessment of the effect on the revenue that has accrued to the public purse of other EU countries of the introduction of a deferred payment of capital gains tax for trusts ceasing to be resident or non-resident individuals who trade through a national branch or agency. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 180290 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-22more like thismore than 2018-10-22
answer text <p>The introduction of a deferred payment of capital gains tax for trusts ceasing to be resident or non-resident individuals who trade through a national branch or agency (Clause 36 of the draft Finance Bill) is not expected to have any impact on the revenue accruing to the public purse of other EU countries.</p><p> </p><p>The effect of clause 36 is that those migrating trusts and non-resident individuals who defer capital gains tax as a result of the measure will still pay the same amount of tax in the UK, but over a longer period with interest charged on outstanding amounts.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2018-10-22T16:03:07.5Zmore like thismore than 2018-10-22T16:03:07.5Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter
988719
registered interest false more like this
date less than 2018-10-16more like thismore than 2018-10-16
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Capital Gains Tax more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what has been the annual cost to the public purse of section 187 of the Taxation of Chargeable Gains Act 1992 for each year since its introduction. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 180291 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-22more like thismore than 2018-10-22
answer text <p>The Government does not hold data specifically on the annual cost of section 187 of the Taxation of Chargeable Gains Act 1992. Information on the use of section 187 is reported to HMRC in tax returns, but the relevant data is not held in a centralised form, and the cost of gathering for statistical purposes is disproportionate.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2018-10-22T15:53:31.62Zmore like thismore than 2018-10-22T15:53:31.62Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter
988721
registered interest false more like this
date less than 2018-10-16more like thismore than 2018-10-16
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxation (International and Other Provisions) Act 2010 more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how much has accrued to the public purse each year as a result of the implementation of Chapter 8, Part 6A of the Taxation (International and Other Provisions) Act 2010. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 180292 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-22more like thismore than 2018-10-22
answer text <p>It is not possible to provide details of the tax effect arising from the introduction of the Hybrid and other Mismatch regime in Part 6A of the Taxation (International and other Provisions) Act 2010.</p><p> </p><p>The hybrid mismatch regime came into force on 1 January 2017. The majority of corporation tax returns which will reflect the impact of these rules have not yet been received.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2018-10-22T15:58:30.017Zmore like thismore than 2018-10-22T15:58:30.017Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter
988722
registered interest false more like this
date less than 2018-10-16more like thismore than 2018-10-16
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxation: EU Law more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether he has made a comparative assessment of the effect on the revenue that has accrued to the public purse of other EU countries of the implementation of Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 180293 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2018-10-22more like thismore than 2018-10-22
answer text <p>No such comparative assessment has been undertaken.</p> more like this
answering member constituency Central Devon more like this
answering member printed Mel Stride more like this
question first answered
less than 2018-10-22T16:05:10.813Zmore like thismore than 2018-10-22T16:05:10.813Z
answering member
3935
label Biography information for Mel Stride more like this
tabling member
4657
label Biography information for Anneliese Dodds remove filter