{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&_metadata=all", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-05-11&_page=0&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "items" : [{"_about" : "http://data.parliament.uk/resources/1312944", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1312944/answer", "answerText" : {"_value" : "
The Government notes the resolution and welcomes the Council\u2019s support for the work of the OECD\u2019s Inclusive Framework on Base Erosion and Profit Shifting (BEPS).<\/p>
<\/p>
The Government has been proactive in pressing for an international solution to the tax challenges posed by digitisation of the economy for a number of years.<\/p>
<\/p>
It is a Government priority to reach a comprehensive global solution this year which includes outputs on both OECD Pillars: on both reallocation of taxing rights and minimum taxation.<\/p>
<\/p>
Reaching agreement on this would be a major multilateral achievement that introduces stability into the international tax landscape.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-05-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-19T14:12:55.923Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: Taxation"} , "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 assessment he has made of the implications for his policies of resolution 2370, entitled fighting fiscal injustice: the work of the OECD on taxation of the digital economy, passed at the Council of Europe on 20 April 2021; and whether the Government plans to take steps following the passing of that resolution.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1606", "label" : {"_value" : "Biography information for John Howell"} } , "tablingMemberConstituency" : {"_value" : "Henley"} , "tablingMemberPrinted" : [{"_value" : "John Howell"} ], "uin" : "180"} , {"_about" : "http://data.parliament.uk/resources/1312962", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1312962/answer", "answerText" : {"_value" : "The UK-EU Trade and Cooperation Agreement seeks to reduce the costs for traders of customs processes introduced following the end of the transition period with the EU. It supports efficient customs arrangements and ensures that goods originating in the EU or UK are not subject to tariffs. For goods that do not meet requirements of the rules of origin, tariffs still apply. Products sent between the EU to the UK may also be liable for other charges such as excise duty and import VAT. The extent to which any of these charges and impacts feed through to consumer prices is based on a range of factors including individual business decisions."} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-05-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-19T14:10:09.497Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "UK Trade with EU: Customs"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor o the Exchequer, what assessment she has made of the potential effect on consumers of increases to custom charges on products sent between the EU and the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4439", "label" : {"_value" : "Biography information for Alberto Costa"} } , "tablingMemberConstituency" : {"_value" : "South Leicestershire"} , "tablingMemberPrinted" : [{"_value" : "Alberto Costa"} ], "uin" : "313"} , {"_about" : "http://data.parliament.uk/resources/1312970", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1312970/answer", "answerText" : {"_value" : "
The government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>
<\/p>
The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-05-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "273"} , {"_value" : "274"} , {"_value" : "275"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-19T13:21:42.68Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wholesale Trade: Business Rates"} , "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 assessment his Department has made of the potential economic effect on the wholesale sector of the length of time taken to allocate funding under the new business rates relief fund.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4386", "label" : {"_value" : "Biography information for Margaret Ferrier"} } , "tablingMemberConstituency" : {"_value" : "Rutherglen and Hamilton West"} , "tablingMemberPrinted" : [{"_value" : "Margaret Ferrier"} ], "uin" : "272"} , {"_about" : "http://data.parliament.uk/resources/1312971", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1312971/answer", "answerText" : {"_value" : "
The government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>
<\/p>
The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-05-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "272"} , {"_value" : "274"} , {"_value" : "275"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-19T13:21:42.74Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates: Coronavirus"} , "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 has plans to bring forward legislative proposals to provide support for business rates to businesses outside the retail, hospitality and leisure sectors that have been affected by the covid-19 outbreak.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4386", "label" : {"_value" : "Biography information for Margaret Ferrier"} } , "tablingMemberConstituency" : {"_value" : "Rutherglen and Hamilton West"} , "tablingMemberPrinted" : [{"_value" : "Margaret Ferrier"} ], "uin" : "273"} , {"_about" : "http://data.parliament.uk/resources/1312972", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1312972/answer", "answerText" : {"_value" : "
The government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>
<\/p>
The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-05-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "272"} , {"_value" : "273"} , {"_value" : "275"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-19T13:21:42.797Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates: Coronavirus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he we will meet with the Federation of Wholesale Distributors to discuss developing a business rates support system for businesses affected by the covid-19 outbreak outside the retail, hospitality and leisure sectors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4386", "label" : {"_value" : "Biography information for Margaret Ferrier"} } , "tablingMemberConstituency" : {"_value" : "Rutherglen and Hamilton West"} , "tablingMemberPrinted" : [{"_value" : "Margaret Ferrier"} ], "uin" : "274"} , {"_about" : "http://data.parliament.uk/resources/1312973", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1312973/answer", "answerText" : {"_value" : "
The government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>
<\/p>
The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-05-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "272"} , {"_value" : "273"} , {"_value" : "274"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-19T13:21:42.85Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wholesale Trade: Business Rates"} , "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 assessment his Department has made of the potential merits of including wholesalers in the guidance for local authorities on the administration of the new Business Rates Relief Fund.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4386", "label" : {"_value" : "Biography information for Margaret Ferrier"} } , "tablingMemberConstituency" : {"_value" : "Rutherglen and Hamilton West"} , "tablingMemberPrinted" : [{"_value" : "Margaret Ferrier"} ], "uin" : "275"} , {"_about" : "http://data.parliament.uk/resources/1313000", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1313000/answer", "answerText" : {"_value" : "
The off-payroll working rules only apply to individuals who are working like employees under the current employment status tests, and do not apply to the self-employed.<\/p>
<\/p>
The Tax Information and Impact Note (TIIN) published at Spring Budget 2021 set out that the reform of the off-payroll working rules is expected to affect up to 60,000 medium and large enterprises, about 180,000 individuals working through their own companies, and approximately 20,000 agencies nationally. The TIIN can be found on GOV.UK: https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021<\/a>.<\/p> <\/p> As set out in the TIIN, the reform of the off-payroll working rules is not anticipated to have an impact on groups sharing protected characteristics.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-05-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-05-17T11:53:15.177Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Off-payroll Working: Ethnic Groups"}
, "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 assessment he has made of the potential effect on members of ethnic minority communities of the changes to IR35 rules which came into effect in April 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1500", "label" : {"_value" : "Biography information for Theresa Villiers"}
}
, "tablingMemberConstituency" : {"_value" : "Chipping Barnet"}
, "tablingMemberPrinted" : [{"_value" : "Theresa Villiers"}
], "uin" : "129"}
, {"_about" : "http://data.parliament.uk/resources/1313027", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1313027/answer", "answerText" : {"_value" : " The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p> <\/p> Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-05-19", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-05-19T13:22:33.007Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Wholesale Trade: Business Rates"}
, "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 include wholesalers in the guidance for local authorities on the administration of the new Business Rates Relief Fund.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3960", "label" : {"_value" : "Biography information for Henry Smith"}
}
, "tablingMemberConstituency" : {"_value" : "Crawley"}
, "tablingMemberPrinted" : [{"_value" : "Henry Smith"}
], "uin" : "206"}
, {"_about" : "http://data.parliament.uk/resources/1313035", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1313035/answer", "answerText" : {"_value" : " The Loan Charge was legislated in Finance Act 2017, following the normal Parliamentary process.<\/p> <\/p> The Loan Charge is not retrospective. It is a new charge on disguised remuneration loan balances outstanding at 5 April 2019 and was announced three years before the legislation took effect.<\/p> <\/p> Lord Morse conducted an independent Review of the Loan Charge. His report was published in December 2019 and the Government welcomed his finding that the Loan Charge was a justified policy to draw a line under use of disguised remuneration tax avoidance.<\/p> <\/p> The Government accepted all but one of the Review\u2019s 20 recommendations. This included a recommendation that the Loan Charge should only apply to disguised remuneration loans which were entered into after 9 December 2010.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-05-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-05-17T12:05:19.09Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance"}
, "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 assessment he has made of the compatibility of the retrospective application of the Loan Charge with the standard principles of the UK's tax regime.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"}
}
, "tablingMemberConstituency" : {"_value" : "South Northamptonshire"}
, "tablingMemberPrinted" : [{"_value" : "Andrea Leadsom"}
], "uin" : "228"}
, {"_about" : "http://data.parliament.uk/resources/1313036", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1313036/answer", "answerText" : {"_value" : " HMRC cannot reject Self-Assessment tax returns on the basis of information contained within the returns, including information relating to the Loan Charge or disguised remuneration schemes. Self-Assessment is a process now, check later regime. A Self-Assessment tax return would only be rejected if it fails to satisfy the filing requirements to constitute a statutory return. The Self-Assessment regime also gives HMRC the powers to open an enquiry into a return up to the end of a period of 12 months if the return was filed on or before the statutory filing date.<\/p> <\/p> HMRC have also recently provided guidance on GOV.UK for taxpayers following the outcome of the independent Loan Charge Review which includes information for those taxpayers who have filed or are yet to file their 2018-19 Self-Assessment tax return: https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance<\/a>.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-05-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-05-17T12:09:51.03Z", "_datatype" : "dateTime"}
]}
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