https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385370/OLD_complete_v3.pdf<\/a><\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
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, "dateOfAnswer" : {"_value" : "2015-03-24", "_datatype" : "dateTime"}
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, "questionFirstAnswered" : [{"_value" : "2015-03-24T17:47:33.57Z", "_datatype" : "dateTime"}
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, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2015-01-19", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Small Businesses: VAT"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask Mr Chancellor of the Exchequer, how much revenue is protected by applying the EU VAT place of supply rules to micro businesses and sole traders which operate under the UK VAT threshold.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4135", "label" : {"_value" : "Biography information for David Morris"}
}
, "tablingMemberConstituency" : {"_value" : "Morecambe and Lunesdale"}
, "tablingMemberPrinted" : [{"_value" : "David Morris"}
], "uin" : "221289"}
, {"_about" : "http://data.parliament.uk/resources/174358", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/174358/answer", "answerText" : {"_value" : "
The new VAT place of supply rules were agreed by all Member States and apply to all businesses across the EU supplying digital services to consumers in other Member States.<\/p>
<\/p>
<\/p>
<\/p>
<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
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, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2015-01-22", "_datatype" : "dateTime"}
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, "date" : {"_value" : "2015-01-19", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Small Businesses: VAT"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask Mr Chancellor of the Exchequer, what comparative assessment he has made of the way in which (a) the UK and (b) other EU member states have applied the EU VAT place of supply legislation to micro businesses and sole traders.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4135", "label" : {"_value" : "Biography information for David Morris"}
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, {"_about" : "http://data.parliament.uk/resources/174359", "AnsweringBody" : [{"_value" : "HM Treasury"}
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HMRC have been and will continue to engage with and provide support to UK businesses, particularly small and micro businesses. They have provided guidance, including via channels such as Twitter, to ensure businesses understand all their options and specific guidance on some key issues raised by smaller UK businesses.<\/p>
<\/p>
<\/p>
<\/p>
This includes advice on how small businesses can register for VAT in the UK to be eligible for MOSS and still benefit from the UK\u2019s VAT registration threshold for sales to UK consumers.<\/p>
<\/p>
<\/p>
<\/p>
The change to the place of supply rules is important to the UK. It removes a distortion of competition which unfairly favours businesses that locate to a Member State with a lower rate of VAT than the UK. It therefore creates a level playing field for all UK businesses and helps protect UK revenue. We are keen to do everything we possibly can to support the smallest businesses.<\/p>
<\/p>"}
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, "dateOfAnswer" : {"_value" : "2015-01-22", "_datatype" : "dateTime"}
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, "date" : {"_value" : "2015-01-19", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Small Businesses: VAT"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask Mr Chancellor of the Exchequer, what steps the Government is taking to assist micro businesses and sole traders to comply with the EU VAT supply rules.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4135", "label" : {"_value" : "Biography information for David Morris"}
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