The Government would expect a full negotiation of a double taxation agreement to take between one and two years. However, there are so many variables involved in the process and Government does not keep records of the average length of negotiations.<\/p>
<\/p>
Negotiations are usually split into \u201crounds\u201d, with one country visiting the other for a week to discuss the negotiated text. A negotiation may have just one round where the positions of both countries are largely aligned, but where there are particularly complex issues involved it might require several rounds.<\/p>
<\/p>
The time between rounds will also vary, depending on such factors as the resources and availability of negotiators in both countries as well as the political environment, which can occasionally reset a country\u2019s negotiating position.<\/p>
<\/p>
<\/p>
<\/p>
<\/p>
<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"} } , "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"} , "answeringMemberPrinted" : {"_value" : "Rishi Sunak"} , "dateOfAnswer" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-25T15:27:07.737Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Double Taxation: Treaties"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, on average how long the Government takes to negotiate double taxation treaties.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "280375"} , {"_about" : "http://data.parliament.uk/resources/1140833", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140833/answer", "answerText" : {"_value" : "
On 12 July, the government published a joint public-private Economic Crime Plan. In developing the Plan, the government held 37 consultation events engaging with over 100 stakeholders including the SWIFT Institute.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"} } , "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"} , "answeringMemberPrinted" : {"_value" : "Rishi Sunak"} , "dateOfAnswer" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-25T15:30:56.69Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Economic Crime"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what discussions his Department has had with SWIFT on access to their database to help tackle economic crime.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "280376"} , {"_about" : "http://data.parliament.uk/resources/1140851", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140851/answer", "answerText" : {"_value" : "
The Financial Conduct Authority (FCA) has taken over regulation of claims management companies (CMCs). The FCA rules mean CMCs must meet the same basic standards as other FCA-regulated firms on conduct, as well as additional CMC-specific rules.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"} } , "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"} , "answeringMemberPrinted" : {"_value" : "Rishi Sunak"} , "dateOfAnswer" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-25T15:34:16.483Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Claims Management Services"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what plans he has to regulate complaints made by claims management companies on behalf of complainants on the same basis as independent and other financial advisors, banks and building societies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1400", "label" : {"_value" : "Biography information for Kevin Brennan"} } , "tablingMemberConstituency" : {"_value" : "Cardiff West"} , "tablingMemberPrinted" : [{"_value" : "Kevin Brennan"} ], "uin" : "280141"} , {"_about" : "http://data.parliament.uk/resources/1140852", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1140852/answer", "answerText" : {"_value" : "
HM Treasury launched a call for evidence on the regulation of pre-paid funeral plans in June 2018. The call for evidence has confirmed that consumer detriment is present in the pre-paid funeral plan sector and that there is broad demand for the sector to come under compulsory regulation.<\/p>
<\/p>
Consequently, the government intends to bring the pre-paid funeral plan market within the remit of the Financial Conduct Authority and is currently consulting on the proposed legislative framework to implement this proposal. This will allow the FCA to establish a robust regulatory regime which will apply to all funeral plan providers, and improve protection for consumers.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"} } , "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"} , "answeringMemberPrinted" : {"_value" : "Rishi Sunak"} , "dateOfAnswer" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-25T15:37:02.917Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Funerals: Pre-payment"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what plans he has to bring pre-payment funeral plans under the regulation of the Financial Conduct Authority in line with other financial products.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1400", "label" : {"_value" : "Biography information for Kevin Brennan"} } , "tablingMemberConstituency" : {"_value" : "Cardiff West"} , "tablingMemberPrinted" : [{"_value" : "Kevin Brennan"} ], "uin" : "280142"} , {"_about" : "http://data.parliament.uk/resources/1141093", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141093/answer", "answerText" : {"_value" : "
In the event of a 'no deal', the Government\u2019s priority is to keep goods moving and avoid delays at the border. As the customs authority, HMRC will act to ensure that border processes are as smooth as possible, without compromising security.<\/p>
<\/p>
After listening to concerns from businesses, the Government is introducing temporary easements for a \u2018no deal\u2019 scenario to help businesses keep trading. This includes Transitional Simplified Procedures (TSP), where once registered traders will be able to import goods from the EU into the UK without having to make a full customs declaration at the border and will be able to postpone paying any duties.<\/p>
<\/p>
Border Force and HMRC will continue to carry out risk based checks on goods entering the UK as they do now.<\/p>
<\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"}
}
, "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"}
, "answeringMemberPrinted" : {"_value" : "Rishi Sunak"}
, "dateOfAnswer" : {"_value" : "2019-07-25", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-07-25T15:39:30.767Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-07-22", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Imports"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, whether his Department plans to operate a triage system for imports in the event that the UK leaves the EU without a deal.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4425", "label" : {"_value" : "Biography information for Jo Stevens"}
}
, "tablingMemberConstituency" : {"_value" : "Cardiff Central"}
, "tablingMemberPrinted" : [{"_value" : "Jo Stevens"}
], "uin" : "280336"}
, {"_about" : "http://data.parliament.uk/resources/1141760", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1141760/answer", "answerText" : {"_value" : " Addressing inequalities is an important consideration for this Government, and steps have already been taken to ensure those with the broadest shoulders bear the greatest burden. That is why we have introduced reforms to dividend taxation and capital gains tax, and ended permanent non-domicile status \u2013 to ensure the rich pay their fair share. This has led to the top 1% of income taxpayers paying 29% of income tax \u2013 a record high.<\/p> <\/p> This Government is also committed to ensuring opportunities are shared in every part of the country. People across all regions are benefitting from investments the Government is making. For example, since 2015, £12bn from the Local Growth Fund has been provided to local enterprise partnerships for projects that benefit the local area and economy. In addition to this, our new £3.6 billion Towns Fund will level up opportunity and create places across the UK where people want to live and thrive \u2013 supporting an initial 100 towns.<\/p> <\/p> By supporting all places to reach their potential, we can drive growth at a national level and readily share the benefits of a more prosperous United Kingdom.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"}
}
, "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"}
, "answeringMemberPrinted" : {"_value" : "Rishi Sunak"}
, "dateOfAnswer" : {"_value" : "2019-09-05", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-09-05T16:04:18.66Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Wealth"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what steps he is taking to narrow wealth differentials between the richest and poorest (a) individuals, (b) regions, (c) counties and (d) constituencies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/350", "label" : {"_value" : "Biography information for Sir John Hayes"}
}
, "tablingMemberConstituency" : {"_value" : "South Holland and The Deepings"}
, "tablingMemberPrinted" : [{"_value" : "Sir John Hayes"}
], "uin" : "281595"}
, {"_about" : "http://data.parliament.uk/resources/1142353", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1142353/answer", "answerText" : {"_value" : " The Government\u2019s preference is to leave the EU with a deal. However, the Prime Minister has said that the UK will be leaving on 31 October \u2013 whatever the circumstances.<\/p> <\/p> On 1 August 2019, the Treasury announced £2.1 billion specifically to prepare for leaving the EU without a deal. £1.1 billion of this is an immediate cash boost to prepare critical areas for EU exit on 31 October, with a further £1 billion to enhance operational preparedness this financial year, if needed.<\/p> <\/p> Prior to this, the Government had already allocated £4.2 billion to prepare for a range of EU exit scenarios. Within this, work on no-deal exit preparations cannot be readily separated from other EU exit work, given the significant overlap in plans in many cases.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"}
}
, "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"}
, "answeringMemberPrinted" : {"_value" : "Rishi Sunak"}
, "dateOfAnswer" : {"_value" : "2019-09-03", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-09-03T13:36:06.107Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Brexit"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what funds his Department has allocated to no deal preparation and how much of that funding has been spent in (a) the last two years and (b) in the current financial year.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Stella Creasy"}
], "uin" : "282336"}
, {"_about" : "http://data.parliament.uk/resources/1142673", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1142673/answer", "answerText" : {"_value" : " HMRC\u2019s compliance activity for Tax-Free Childcare \u2013 which involves targeted risk campaigns plus additional exercises looking at the particulars of randomly selected parents - suggests non-compliance rates continue to remain negligible.<\/p> <\/p> Whilst no formal estimates have been as yet been produced, all of HMRC\u2019s compliance findings to date reveal no real evidence of deliberate fraud, but what mistakes have been detected relate instead to parent error.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"}
}
, "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"}
, "answeringMemberPrinted" : {"_value" : "Rishi Sunak"}
, "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-09-09T09:33:41.67Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Children: Day Care"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what estimate his Department has made of the level of fraudulent tax free childcare claims in each of the last three years; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4611", "label" : {"_value" : "Biography information for Emma Little Pengelly"}
}
, "tablingMemberConstituency" : {"_value" : "Belfast South"}
, "tablingMemberPrinted" : [{"_value" : "Emma Little Pengelly"}
], "uin" : "284152"}
, {"_about" : "http://data.parliament.uk/resources/1142794", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1142794/answer", "answerText" : {"_value" : "Tax-Free Childcare (TFC) was rolled out throughout 2017 and 2018 to replace childcare vouchers. TFC is better targeted than childcare vouchers, as it broadens access to childcare to all families who meet the eligibility criteria, whether they are an employee or self-employed and regardless of who their employer is. It is also fairer, because support is paid per child rather than per parent, so lone parent households get the same support as those with more than one parent. <\/p> The Government has no plans to re-open the childcare vouchers scheme in the future.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"}
}
, "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"}
, "answeringMemberPrinted" : {"_value" : "Rishi Sunak"}
, "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-09-09T09:34:36.213Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Childcare Vouchers"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what recent assessment has been made of the effect of the closure of Childcare Vouchers to new entrants on working families; and if he will make an assessment of the potential merits of re-opening that scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4611", "label" : {"_value" : "Biography information for Emma Little Pengelly"}
}
, "tablingMemberConstituency" : {"_value" : "Belfast South"}
, "tablingMemberPrinted" : [{"_value" : "Emma Little Pengelly"}
], "uin" : "284435"}
, {"_about" : "http://data.parliament.uk/resources/1142885", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1142885/answer", "answerText" : {"_value" : " Tax-Free Childcare (TFC) provides support to parents of 20% of their childcare costs, up to a cap of £2000 per child per year.<\/p> <\/p>