The UK is seeking a deep and special economic partnership with the EU to ensure no tariffs, fees, charges or quantitative restrictions across all sectors, encompassing the best possible deal for the seafood sector, including for shellfish. The best way to ensure stability and continuity is through the Government\u2019s Withdrawal Agreement.<\/p>
We are working with countries across the world to explore the best ways to develop our trade relationships, including free trade agreements, to ensure that Britain becomes a global leader in free trade once we leave the EU. This will provide greater market access for UK products, including the UK fish and shellfish sectors.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4016", "label" : {"_value" : "Biography information for Sir George Hollingbery"} } , "answeringMemberConstituency" : {"_value" : "Meon Valley"} , "answeringMemberPrinted" : {"_value" : "George Hollingbery"} , "dateOfAnswer" : {"_value" : "2019-02-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-02-20T14:14:15.007Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "202"} , "answeringDeptShortName" : {"_value" : "International Trade"} , "answeringDeptSortName" : {"_value" : "International Trade"} , "date" : {"_value" : "2019-02-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Shellfish: Exports"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for International Trade, what assessment he has made of the potential effect on shellfish exports of the UK leaving the EU (a) without and (b) with a deal; and what plans he has for trade in this sector after the end of any transition period.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1546", "label" : {"_value" : "Biography information for Angus Brendan MacNeil"} } , "tablingMemberConstituency" : {"_value" : "Na h-Eileanan an Iar"} , "tablingMemberPrinted" : [{"_value" : "Angus Brendan MacNeil"} ], "uin" : "221651"} , {"_about" : "http://data.parliament.uk/resources/1059902", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1059902/answer", "answerText" : {"_value" : "
On 10 January 2019 HMRC introduced a new Profit Diversion Compliance Facility for Multi-National Enterprises using arrangements targeted by the Diverted Profits Tax (DPT) to give them the opportunity to bring their UK tax affairs up to date.<\/p>
<\/p>
HMRC does not hold the information about the value of transactions through transfer pricing arrangements in each of the last five years.<\/p>
<\/p>
HMRC has increased the number of staff dealing with international tax risks, including transfer pricing. As at 30 April 2018, there were 365 full time equivalent staff working on international risks, including transfer pricing and DPT. HMRC recognises the importance of identifying and tackling international tax risks and is invested in building the capability of the staff involved. These skilled staff work with other expert industry and tax specialists to tackle those cases that represent a substantial risk of tax loss to the Exchequer in line with HMRC\u2019s \u201cresource to risk\u201d compliance policy.<\/p>
<\/p>
Transfer pricing investigations include enquiries into tax returns, pre-return investigations, and investigations that precede Advance Pricing Agreements (APAs) or Advance Thin Capitalisation Agreements (ATCAs). The numbers of transfer pricing investigations HMRC initiated in the years 2013/14 to 2017/18 were:<\/p>
<\/p>
<\/p><\/td> | 2013/14<\/strong><\/p><\/td> 2014/15<\/strong><\/p><\/td> 2015/16<\/strong><\/p><\/td> 2016/17<\/strong><\/p><\/td> 2017/18<\/strong><\/p><\/td><\/tr> Number of Investigations<\/strong><\/p><\/td> 462<\/p><\/td> 427<\/p><\/td> 384<\/p><\/td> 250<\/p><\/td> 244<\/p><\/td><\/tr><\/tbody><\/table>"}
, "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" : "2019-02-20", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-02-20T17:31:18.94Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-02-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Transfer Pricing"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, with reference to HMRC's January 2019 Profit Diversion Compliance Facility, what estimate he has made of the value of transactions through transfer pricing arrangements in each of the last five years; how many transfer pricing specialists HMRC employs; and how many transfer pricing investigations HMRC has undertaken in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1546", "label" : {"_value" : "Biography information for Angus Brendan MacNeil"}
}
, "tablingMemberConstituency" : {"_value" : "Na h-Eileanan an Iar"}
, "tablingMemberPrinted" : [{"_value" : "Angus Brendan MacNeil"}
], "uin" : "220147"}
, {"_about" : "http://data.parliament.uk/resources/1059905", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1059905/answer", "answerText" : {"_value" : " On 10 January 2019 HMRC introduced a new Profit Diversion Compliance Facility for Multi-National Enterprises using arrangements targeted by the Diverted Profits Tax (DPT) to give them the opportunity to bring their UK tax affairs up to date.<\/p> <\/p> HMRC does not hold the information about the value of transactions under investigation.<\/p> <\/p> HMRC does not hold information about how many inquiries resulted in the view that the factual pattern outlined to HMRC at the start of an enquiry did not stand up to scrutiny once tested in each of the last five years.<\/p> However, in circumstances where HMRC believes it may have been misled by information provided by customers in the context of transfer pricing investigations, the matter will be referred to its Fraud Investigation Service.<\/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" : "2019-02-20", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-02-20T17:23:04.34Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-02-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Transfer Pricing"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, with reference to HMRC's January 2019 Profit Diversion Compliance Facility, what estimate he has made of the value of transactions under investigation; and how many inquiries resulted in the view that the factual pattern outlined to HMRC at the start of an enquiry did not stand up to scrutiny once tested in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1546", "label" : {"_value" : "Biography information for Angus Brendan MacNeil"}
}
, "tablingMemberConstituency" : {"_value" : "Na h-Eileanan an Iar"}
, "tablingMemberPrinted" : [{"_value" : "Angus Brendan MacNeil"}
], "uin" : "220148"}
, {"_about" : "http://data.parliament.uk/resources/1059909", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1059909/answer", "answerText" : {"_value" : " On 10 January 2019 HMRC introduced a new Profit Diversion Compliance Facility for Multi-National Enterprises using arrangements targeted by the Diverted Profits Tax (DPT) to give them the opportunity to bring their UK tax affairs up to date.<\/p>In the years from 2012/13 to 2017/18, HMRC secured £6.5 billion of additional tax by challenging the transfer pricing arrangements of multinationals. <\/p> Year<\/p><\/td> 2012/ 13<\/p><\/td> 2013/14<\/p><\/td> 2014/15<\/p><\/td> 2015/16<\/p><\/td> 2016/17<\/p><\/td> 2017/18<\/p><\/td><\/tr> Total Amount<\/p><\/td> £504 m<\/p><\/td> £1,137m<\/p><\/td> £707m<\/p><\/td> £853m<\/p><\/td> £1,618m<\/p><\/td> £1,682m<\/p><\/td><\/tr><\/tbody><\/table> <\/p> <\/p> The information requested regarding how many HMRC investigations into transfer pricing arrangements have been subsequently referred to its Fraud Investigation Service in each of the last five years is not readily available and could only be provided at disproportionate cost. However, in appropriate cases transfer pricing cases are referred to HMRC\u2019s Fraud Investigation Service for their consideration.<\/p> HMRC cannot reliably predict the value of its current investigations into transfer pricing arrangements because the outcome is highly dependent on the facts that are determined during the enquiries\u2019 progress.<\/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" : "2019-02-20", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-02-20T17:46:10.887Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-02-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Transfer Pricing"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, with reference to HMRC's January 2019 Profit Diversion Compliance Facility, what estimate he has made of the value of the sums recovered from HMRC investigations into transfer pricing arrangements in each of the last five years; how many HMRC investigations into transfer pricing arrangements have been subsequently referred to its Fraud Investigations Service in each of the last five years; and what estimate he has made of the value of HMRC\u2019s current investigations into transfer pricing arrangements.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1546", "label" : {"_value" : "Biography information for Angus Brendan MacNeil"}
}
, "tablingMemberConstituency" : {"_value" : "Na h-Eileanan an Iar"}
, "tablingMemberPrinted" : [{"_value" : "Angus Brendan MacNeil"}
], "uin" : "220149"}
, {"_about" : "http://data.parliament.uk/resources/1000294", "AnsweringBody" : [{"_value" : "Home Office"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1000294/answer", "answerText" : {"_value" : " I refer the Honourable Member to the response that I gave to a question from the Honourable Member for Darlington on 22 October (180695).<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4048", "label" : {"_value" : "Biography information for Caroline Nokes"}
}
, "answeringMemberConstituency" : {"_value" : "Romsey and Southampton North"}
, "answeringMemberPrinted" : {"_value" : "Caroline Nokes"}
, "dateOfAnswer" : {"_value" : "2019-02-06", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-02-06T15:16:03.78Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "1"}
, "answeringDeptShortName" : {"_value" : "Home Office"}
, "answeringDeptSortName" : {"_value" : "Home Office"}
, "date" : {"_value" : "2018-11-02", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Agriculture: Migrant Workers"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for the Home Department, what steps he is taking to ensure access by non-UK non-seasonal workers to the agri-food sector after UK leaves the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1546", "label" : {"_value" : "Biography information for Angus Brendan MacNeil"}
}
, "tablingMemberConstituency" : {"_value" : "Na h-Eileanan an Iar"}
, "tablingMemberPrinted" : [{"_value" : "Angus Brendan MacNeil"}
], "uin" : "187312"}
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}
|