{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-01-28&tablingMemberPrinted.=Gareth+Thomas&max-ddpCreated=2019-01-29T00%3A38%3A11.717Z", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?date=2019-01-28&tablingMemberPrinted.=Gareth+Thomas&max-ddpCreated=2019-01-29T00%3A38%3A11.717Z", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-01-28&tablingMemberPrinted.=Gareth+Thomas&max-ddpCreated=2019-01-29T00%3A38%3A11.717Z&_metadata=all", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-01-28&tablingMemberPrinted.=Gareth+Thomas&_page=0&max-ddpCreated=2019-01-29T00%3A38%3A11.717Z", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-01-28&tablingMemberPrinted.=Gareth+Thomas&max-ddpCreated=2019-01-29T00%3A38%3A11.717Z", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-01-28&tablingMemberPrinted.=Gareth+Thomas&max-ddpCreated=2019-01-29T00%3A38%3A11.717Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1050281", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1050281/answer", "answerText" : {"_value" : "

The Government is committed to tackling tax avoidance and ensuring that companies and individuals pay their fair share of tax.<\/p>

<\/p>

HMRC has a suite of powers to tackle and challenge those who promote or otherwise enable tax avoidance. Those who design, sell, manage or otherwise promote tax avoidance schemes face a range of sanctions including penalties if they fail to disclose their schemes to HMRC where required to do so under the Disclosure of Tax Avoidance Schemes (DOTAS) regime. They can also face action under the Promoters of Tax Avoidance Schemes (POTAS) regime which includes imposing conditions on them to ensure they change their behaviour. And, if any person (not just a scheme promoter) enables another person to use abusive tax arrangements which HMRC later defeats, they could be subject to the an \u2018Enabler\u2019s\u2019 penalty.<\/p>

Under the \u2018Enablers\u2019 penalty, introduced in Finance (No. 2) Act 2017, anyone who knowingly enables another person to use an abusive tax arrangement that is later defeated by HMRC will face a penalty of 100% of the fees they have earned from that activity. This new legislation is at the forefront of HMRC work to disrupt the avoidance market, identifying both the schemes and the individuals behind them and acting quickly to challenge them. It strengthens HMRC\u2019s tools for tackling both promoters and others who profit from enabling others to try to avoid tax.<\/p>

The effectiveness of HMRC\u2019s powers is kept under review.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-01-31", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-31T15:25:10.29Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-01-28", "_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, whether he will bring forward legislative proposals to make it an offence for an organisation offering audit services to sell tax avoidance schemes; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/177", "label" : {"_value" : "Biography information for Gareth Thomas"} } , "tablingMemberConstituency" : {"_value" : "Harrow West"} , "tablingMemberPrinted" : [{"_value" : "Gareth Thomas"} ], "uin" : "213169"} , {"_about" : "http://data.parliament.uk/resources/1050282", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1050282/answer", "answerText" : {"_value" : "

There are currently no plans to require UK accounting standards to be developed for this purpose.<\/p>

<\/p>

However, the government continues to support the development of a public Country-by-Country Reporting model that works on a multilateral basis.<\/p>

<\/p>

This would require large multinational companies to publish a country-by-country breakdown of their profits, tax and assets.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-01-31", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-31T15:21:07.01Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-01-28", "_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 plans he has to require the Financial Reporting Council to develop accounting standards requiring UK companies to disclose how much corporation tax or its equivalent they pay in each country of their operation; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/177", "label" : {"_value" : "Biography information for Gareth Thomas"} } , "tablingMemberConstituency" : {"_value" : "Harrow West"} , "tablingMemberPrinted" : [{"_value" : "Gareth Thomas"} ], "uin" : "213170"} , {"_about" : "http://data.parliament.uk/resources/1050283", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1050283/answer", "answerText" : {"_value" : "

The Department for Business, Energy and Industrial Strategy has identified one arrangement in which a trade association has agreed to deliver regulatory functions created by legislation.<\/p>

<\/p>

British Marine, the trade association of the marine industry, manages the process of issuing Manufacturer Identity Codes to manufacturers of recreational craft. This is in line with requirements under the EU Directive on Recreational Craft and Personal Watercraft for each manufacturer to be assigned a unique code.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4487", "label" : {"_value" : "Biography information for Kelly Tolhurst"} } , "answeringMemberConstituency" : {"_value" : "Rochester and Strood"} , "answeringMemberPrinted" : {"_value" : "Kelly Tolhurst"} , "dateOfAnswer" : {"_value" : "2019-02-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-02-05T12:11:02.237Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "201"} , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"} , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"} , "date" : {"_value" : "2019-01-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Department for Business, Energy and Industrial Strategy: Trade Associations"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Business, Energy and Industrial Strategy, which regulatory functions imposed by legislation for which his Department has responsibility are currently undertaken by trade associations; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/177", "label" : {"_value" : "Biography information for Gareth Thomas"} } , "tablingMemberConstituency" : {"_value" : "Harrow West"} , "tablingMemberPrinted" : [{"_value" : "Gareth Thomas"} ], "uin" : "213171"} , {"_about" : "http://data.parliament.uk/resources/1050284", "AnsweringBody" : [{"_value" : "Attorney General"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1050284/answer", "answerText" : {"_value" : "

The Law Officers\u2019 Departments do not have any regulatory functions imposed by legislation that are currently undertaken by trade associations.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4106", "label" : {"_value" : "Biography information for Sir Robert Buckland"} } , "answeringMemberConstituency" : {"_value" : "South Swindon"} , "answeringMemberPrinted" : {"_value" : "Robert Buckland"} , "dateOfAnswer" : {"_value" : "2019-02-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-02-04T13:48:25.943Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "88"} , "answeringDeptShortName" : {"_value" : "Attorney General"} , "answeringDeptSortName" : {"_value" : "Attorney General"} , "date" : {"_value" : "2019-01-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Attorney General: Trade Associations"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Attorney General, which regulatory functions imposed by legislation for which his Department has responsibility are currently undertaken by trade associations; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/177", "label" : {"_value" : "Biography information for Gareth Thomas"} } , "tablingMemberConstituency" : {"_value" : "Harrow West"} , "tablingMemberPrinted" : [{"_value" : "Gareth Thomas"} ], "uin" : "213172"} , {"_about" : "http://data.parliament.uk/resources/1050285", "AnsweringBody" : [{"_value" : "Cabinet Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1050285/answer", "answerText" : {"_value" : "

The Cabinet Office does not hold this information centrally.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4441", "label" : {"_value" : "Biography information for Oliver Dowden"} } , "answeringMemberConstituency" : {"_value" : "Hertsmere"} , "answeringMemberPrinted" : {"_value" : "Oliver Dowden"} , "dateOfAnswer" : {"_value" : "2019-02-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-02-04T16:42:38.72Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "53"} , "answeringDeptShortName" : {"_value" : "Cabinet Office"} , "answeringDeptSortName" : {"_value" : "Cabinet Office"} , "date" : {"_value" : "2019-01-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cabinet Office: Trade Associations"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Minister for the Cabinet Office, which regulatory functions imposed by legislation for which his Department has responsibility are currently undertaken by trade associations; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/177", "label" : {"_value" : "Biography information for Gareth Thomas"} } , "tablingMemberConstituency" : {"_value" : "Harrow West"} , "tablingMemberPrinted" : [{"_value" : "Gareth Thomas"} ], "uin" : "213173"} , {"_about" : "http://data.parliament.uk/resources/1050286", "AnsweringBody" : [{"_value" : "Ministry of Housing, Communities and Local Government"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1050286/answer", "answerText" : {"_value" : "

We do not hold a central list of regulatory functions that are supported by trade associations.<\/p>

The Department\u2019s governance statement and Accounting Office System Statements set out how we manage our corporate oversight of our arm's-length and other bodies which carry out our regulatory functions. Further details can be found as follows:<\/p>