The Government is delighted that the G7 has come together to back the proposals developed by the OECD to reform the international tax framework.<\/p>
<\/p>
Reaching final agreement, with the G20 and OECD Inclusive Framework, on a two-pillar solution which reallocates taxing rights and introduces a global minimum tax would be a major multilateral achievement that introduces stability into the international tax landscape.<\/p>
<\/p>
The details of a final agreement are still subject to international negotiation and it would not be appropriate for the Government to provide detailed commentary on those discussions.<\/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" : "2021-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-17T13:17:43.75Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Corporation Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, which foreign Governments have (a) informed him of their support for a 21 per cent minimum global corporation tax rate and (b) asked the UK to support that rate.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4638", "label" : {"_value" : "Biography information for Mr Tanmanjeet Singh Dhesi"} } , "tablingMemberConstituency" : {"_value" : "Slough"} , "tablingMemberPrinted" : [{"_value" : "Mr Tanmanjeet Singh Dhesi"} ], "uin" : "15359"} , {"_about" : "http://data.parliament.uk/resources/1334006", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1334006/answer", "answerText" : {"_value" : "
The Government is delighted that the G7 has come together to back the proposals developed by the OECD to reform the international tax framework.<\/p>
<\/p>
Reaching final agreement, with the G20 and OECD Inclusive Framework, on a two-pillar solution which reallocates taxing rights and introduces a global minimum tax would be a major multilateral achievement and introduce greater stability into the international tax landscape.<\/p>
<\/p>
The details of a final agreement are still subject to international negotiation, and it would not be appropriate to provide a detailed impact assessment.<\/p>
<\/p>
If a political agreement is reached and both pillars are implemented in the UK, they would be subject to standard tax policymaking process, with their impacts formally assessed through the OBR forecast process.<\/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" : "2021-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-17T13:19:07.36Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Corporation Tax"} , "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 of the proposed minimum global corporation tax rate on (a) the UK economy and (b) other European economies that the UK has trading links with.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "15178"} , {"_about" : "http://data.parliament.uk/resources/1334070", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1334070/answer", "answerText" : {"_value" : "
A refund of the higher rate of SDLT paid can be claimed if an old main residence is sold within three years of the purchase of the new main residence. For most people, three years is enough time to sell a previous main residence. However, someone who purchases a new main residence on or after 1 January 2017 will still be eligible to apply for a refund if exceptional circumstances meant they were unable to sell their previous main residence in three years and they sold the property as soon as possible after those exceptional circumstances ended.<\/p>
<\/p>
Where a person is not permitted to sell a previous main residence, such as due to fire safety issues, the circumstances may be considered exceptional. HMRC will consider each case on its own merits.<\/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" : "2021-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-17T13:13:12.013Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Stamp Duty Land Tax"} , "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 will extend the reclaim period for additional stamp duty for properties unable to sell as a result of issues relating to cladding and external wall survey forms.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4788", "label" : {"_value" : "Biography information for Fleur Anderson"} } , "tablingMemberConstituency" : {"_value" : "Putney"} , "tablingMemberPrinted" : [{"_value" : "Fleur Anderson"} ], "uin" : "15413"} , {"_about" : "http://data.parliament.uk/resources/1334112", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1334112/answer", "answerText" : {"_value" : "
FOI requests are referred to the Clearing House in line with the published criteria available on GOV.UK. The Clearing House, which has been in existence since 2004, provides advice to ensure a consistent approach across Government to requests for information.<\/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" : "2021-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-17T13:14:42.967Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Freedom of Information"} , "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 HM Revenue and Customs has referred any Freedom of Information requests received by his Department to the central Cabinet Office Clearing House on Freedom of Information requests for advice on handling in the last two years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"} } , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"} , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"} ], "uin" : "15231"} , {"_about" : "http://data.parliament.uk/resources/1334129", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1334129/answer", "answerText" : {"_value" : "
Up to 14 June 2021, c.£3.6m of grants have been offered, which represents nearly a fifth of the £20m SME Brexit Support fund.<\/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" : "2021-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-17T13:16:09.383Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "SME Brexit Support Fund"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how much and what proportion of the SME Brexit Support Fund has been spent to date.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4591", "label" : {"_value" : "Biography information for Sarah Olney"} } , "tablingMemberConstituency" : {"_value" : "Richmond Park"} , "tablingMemberPrinted" : [{"_value" : "Sarah Olney"} ], "uin" : "15341"} , {"_about" : "http://data.parliament.uk/resources/1332242", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1332242/answer", "answerText" : {"_value" : "
HM Revenue & Customs (HMRC) are responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC release this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com<\/a>). From this website, it is possible to build data tables based upon bespoke search criteria.<\/p> <\/p> HMRC use an 8-digit coding system to classify UK imports and exports which is used for UK Customs Tariff and trade statistics purposes. This coding system is based upon the internationally recognised Harmonized Commodity Description and Coding System (HS) developed by the World Customs Organisation: http://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx<\/a>.<\/p> HMRC are unable to provide the requested trade data as the HS system does not classify goods as described in this question.<\/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" : "2021-06-16", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-06-16T14:48:36.523Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-06-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Raw Materials: Overseas Trade"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, how much (a) raw natural fibres comprising thread and raw materials such as wool and cotton and (b) man made fibres comprising thread and raw materials from for example polyester were (i) imported to and (ii) exported from the UK in each of the last 30 years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4813", "label" : {"_value" : "Biography information for Mr Richard Holden"}
}
, "tablingMemberConstituency" : {"_value" : "North West Durham"}
, "tablingMemberPrinted" : [{"_value" : "Mr Richard Holden"}
], "uin" : "14229"}
, {"_about" : "http://data.parliament.uk/resources/1332244", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1332244/answer", "answerText" : {"_value" : " HM Revenue & Customs (HMRC) are responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC release this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com<\/a>). From this website, it is possible to build data tables based upon bespoke search criteria.<\/p> <\/p>