The below Parliamentary question was asked by Jonathan Ashworth on 2016-05-03.
To ask the Minister for the Cabinet Office, what the budget is for the Anti-Corruption Summit on 12 May 2016.
Matthew Hancock
The final costs of the Summit are still to be confirmed.
The below Parliamentary question was asked by Jonathan Ashworth on 2016-05-03.
To ask the Minister for the Cabinet Office, if the Government will use the Anti-Corruption Summit on 12 May 2016 to agree a timetable to force UK Overseas Territories and Crown Dependencies to publish central, public registers of beneficial ownership.
Matthew Hancock
Our priority for the Overseas Territories and Crown Dependencies has been for them to establish a central register of beneficial ownership information (or a similarly effective system) where they do not already have one, and for UK law enforcement and tax authorities to have full and automatic access to that information. As has previously been set out the registers will not be public, these measures will place our Crown Dependencies and Overseas Territories well ahead of many other similar jurisdictions and represent a significant step forward in our ability to counter criminal activity.
The below Parliamentary question was asked by Jonathan Ashworth on 2016-05-03.
To ask the Minister for the Cabinet Office, whether a discussion about public registers of beneficial ownership is on the agenda for the Anti-Corruption Summit on 12 May 2016.
Matthew Hancock
The Summit attendees will discuss a number of important issues, including beneficial ownership.
The below Parliamentary question was asked by Tulip Siddiq on 2016-05-03.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 18 June 2016 to Question 2381, how much funding has been allocated to HM Revenue and Customs’ dedicated team of experts to tackle tax avoidance and evasion in developing countries in each year since the establishment of that team; how many full-time equivalent staff have been employed in that team in each of those years; and what estimate he has made of the amount of taxation which that team has recovered.
Mr David Gauke
Following on from the Chancellor’s announcement in the 2014 Autumn Statement that £1.8m spread over three years was to be made available, HMRC established a new tax experts capacity building unit in April 2015 to provide dedicated technical support to developing countries on G20/OECD international tax priority areas, including Transfer Pricing, Exchange of Information and Base Erosion and Profit Sharing.
The below Parliamentary question was asked by Karl McCartney on 2016-05-03.
To ask Mr Chancellor of the Exchequer, what advice HM Revenue and Customs received before reaching its decision to set the cost of participation threshold at £520 per annum as part of the new Community Amateur Sports Club scheme rules; and how the level of that threshold was decided.
Damian Hinds
The new regulations for CASCs were introduced on 1 April 2015. All the changes made were necessary to reinforce the original spirit of the scheme requiring clubs to be open to the whole community, with the promotion of participation in sport as their main purpose.
The Government consulted widely with the sector on all the changes to the scheme. It was aware that there was confusion about the meaning of participation prior to the consultation period for the new regulations. Responses to the consultation were mostly supportive of the 12 times a year rule for participation.
The scheme does not permit clubs to impose fees which are a significant obstacle to membership. The vast majority of CASCs charge less than £520 for annual membership. To make membership more accessible, clubs with higher costs associated with membership are required to make provisions for those who can’t afford to pay more than £520 a year. If no suitable arrangements are made this club is not able to be a CASC because it is not considered to be open to the whole community.
During the development of the new CASC regulations the Government was aware of State aid complaint SA.38208 (2014/NN). At the time, the Government was only asked to provide a response to the complaint. The Government provided this response, explaining why the CASC scheme was not State aid. The Commission’s subsequent ruling confirmed this view.
Since the introduction of the new regulations all CASCs were given a 12-month period of grace to make any necessary changes to remain in the scheme. The Government wrote to all registered CASCs explaining the new regulations and asked clubs to complete a self-assessment checklist on income, membership and participation levels. They were also asked to contact HMRC if they did not meet the new requirements.
From 1 April 2016, 500 clubs have been deregistered as CASCs, affecting some 35 different types of sport.
Since 2010 there has been a steady increase in the numbers of CASCs registered in the scheme. Although the Government does not yet have figures for clubs registered as at 5 April 2016, the breakdown of figures since 2010 is:
5630 – 5 April 2010
5976 – 5 April 2011
6165 – 5 April 2012
6334 – 5 April 2013
6571 – 5 April 2014
6715 – 5 April 2015.
The below Parliamentary question was asked by Tulip Siddiq on 2016-05-03.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 18 April 2016 to Question 32849, how much has been recovered from companies incorporated in each of the British Overseas Territories in each year since 2009-10.
Mr David Gauke
HM Revenue and Customs does not hold the requested information. The information requested is not available in this format.
The below Parliamentary question was asked by Kelvin Hopkins on 2016-05-03.
To ask Mr Chancellor of the Exchequer, what the net flow of income was between the UK and other EU countries except Ireland from UK citizens living and working abroad in the EU for the most recent year for which figures are available.
Mr David Gauke
No geographical breakdown of the flow of income between UK citizens living and working abroad in the EU is available.
The below Parliamentary question was asked by Tulip Siddiq on 2016-05-03.
To ask Mr Chancellor of the Exchequer, with reference to the table on page 59 of the HM Revenue and Customs’ document, Measuring tax gaps 2015 edition: methodological annex published in October 2015, if he will provide (a) the same data on corporation tax risks for the (i) 2012-13 and (ii) 2013-14 financial years and (b) the same risk data for the other taxes to which large businesses are subject.
Mr David Gauke
HM Revenue and Customs published its latest tax gap estimates on 22 October 2015 in Measuring tax gaps 2015 edition, which can be found at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/470540/HMRC-measuring-tax-gaps-2015-1.pdf.
A Methodological Annex was also published on the same date at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/469973/HMRC-Measuring-tax-gaps-2015-methodological-annex.pdf.
The number of Corporation Tax risks for Large Business Service groups are set out in table 7.2, page 63 of ‘Measuring tax gaps’ 2015 edition. These figures are not yet available for the years requested due to the lengthy nature of some tax enquiries.
Different methodologies are used to estimate tax gaps for other taxes paid by large businesses, and therefore the information requested on risk data for other taxes is not available.
The below Parliamentary question was asked by Anne Main on 2016-05-03.
To ask Mr Chancellor of the Exchequer, how much his Department and its agencies and non-departmental public bodies have spent on infraction proceedings in each of the last 10 years.
Mr David Gauke
I refer the my hon. Friend to the answer given by my Rt Hon. Friend the Minister for the Cabinet Office today to UIN: 36288
The below Parliamentary question was asked by Will Quince on 2016-05-03.
To ask Mr Chancellor of the Exchequer, whether his Department has analysed the potential economic effect of the soft drinks levy on the British soft drinks manufacturing industry.
Damian Hinds
The government will shortly be consulting on the detail of the soft drinks industry levy, and we will publish an initial impact assessment alongside the consultation. This assessment will be updated and refined when the policy detail is finalised.
For Finance Bill measures, HMRC provide a Tax Impact Information Note alongside the draft Finance Bill legislation, which we expect to publish in the winter.