The below Parliamentary question was asked by Anne Main on 2016-02-01.
To ask Mr Chancellor of the Exchequer, what progress he is making on his Department’s review of business rates; and when he plans to report the findings of that review to the House.
Mr David Gauke
The Government received a large number of responses to the business rates review. The review will be fiscally neutral and will report at Budget 2016.
The below Parliamentary question was asked by Julie Cooper on 2016-02-01.
To ask Mr Chancellor of the Exchequer, how many tax investigations by the HM Revenue and Customs Large Business Service resulted in no additional tax due at the time of their conclusion in each of the last three years; and for how long each such investigation lasted.
Mr David Gauke
HM Revenue and Customs (HMRC) does not publish this information. Since 2010, HMRC has brought in over £38 billion by effectively policing the tax rules as they apply to large businesses. This includes £7.3 billion from large businesses in 2014/15 alone.
The below Parliamentary question was asked by Andrew Gwynne on 2016-02-01.
To ask Mr Chancellor of the Exchequer, how many companies have paid a lower rate of corporation tax as a result of the patent box initiative since its implementation.
Mr David Gauke
The information is not held in the form requested. The estimated amounts of Patent Box relief can be found at the link below:
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The below Parliamentary question was asked by Margaret Hodge on 2016-02-01.
To ask Mr Chancellor of the Exchequer, how many tax disputes with large businesses HM Revenue and Customs is engaged in; and what the value is of the tax that is being contested in those disputes.
Mr David Gauke
Until 31 March 2014, HM Revenue and Customs’ (HMRC) Large Business Service dealt with the tax affairs of around 800 of the largest businesses in the UK. From 1 April 2014, HMRC’s new Large Business directorate deals with the tax affairs of around 2,000 large businesses.
At 31 December 2015, HMRC had enquiries open with 1,117 of the large businesses dealt with by the Large Business Directorate, covering 3,981 risks with £20.3 billion tax under consideration.
At 31 December 2015, HMRC had enquiries open with 567 of the largest 800 businesses covering 2,826 risks with £16.8 billion tax under consideration.
Tax under consideration is not actual tax either owed or unpaid. Rather, it is a tool which HMRC uses to guide its enquiries to focus on the most significant risks that exist at any particular time. The total is just a snapshot of work in progress and will naturally fluctuate as risks are addressed and new ones taken up.
The below Parliamentary question was asked by Andrew Gwynne on 2016-02-01.
To ask Mr Chancellor of the Exchequer, what proportion of companies that have benefited from the patent box are UK domiciled.
Mr David Gauke
The information is not held in the form requested. The estimated amounts of Patent Box relief can be found at the link below:
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The below Parliamentary question was asked by Andrew Gwynne on 2016-02-01.
To ask Mr Chancellor of the Exchequer, whether his Department has made an assessment of the effect of the patent box tax arrangement on the economy.
Mr David Gauke
The information is not held in the form requested. The estimated amounts of Patent Box relief can be found at the link below:
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The below Parliamentary question was asked by Joanna Cherry on 2016-02-01.
To ask the Secretary of State for Business, Innovation and Skills, if he will make it his policy to include the new wage rate recommendations published annually by the Low Pay Commission in calculation of the national living wage.
Nick Boles
The independent Low Pay Commission will recommend future National Living Wage rates as well as continuing its current role in recommending National Minimum Wage rates.
The below Parliamentary question was asked by Jim McMahon on 2016-02-01.
To ask Mr Chancellor of the Exchequer, how many commercial organisations have reached a negotiated settlement with HM Revenue and Customs on the amount of tax owed to the public purse since 2010.
Mr David Gauke
Disputes with taxpayers of all types as to the right amount of tax that is due are a normal part of tax administration. There is huge variation in the nature of tax disputes depending on the complexity of the taxpayer’s behaviour, the amount and type of tax at stake and the transactions undertaken. Under its statutory powers, HM Revenue and Customs (HMRC) resolves most civil tax disputes by agreement and without resorting to litigation where the settlement secures the tax that HMRC believes is due under the law. If the right amount can’t be agreed, the dispute goes to litigation at the Tribunal. For any dispute, HMRC’s decision on how it should be resolved is taken by the final appropriate decision maker with appropriate management oversight. For the majority of cases this will constitute authorisation by a case worker’s line manager. However, the most significant and sensitive cases are considered by three Commissioners.
The below Parliamentary question was asked by Jamie Reed on 2016-02-01.
To ask the Secretary of State for Transport, if he will make funds available to expedite the process of reopening the A591 in Cumbria.
Mr Robert Goodwill
The Government has received a number of representations to help repair the A591 damaged by the recent Storms, including a request for assistance from Cumbria County Council, the local highway authority, who is ultimately responsible for the management and maintenance of the road.
The Secretary of State for Transport announced on 27 December 2015 the Department for Transport would be providing £40 million to help rebuild vital local highway infrastructure in Cumbria and Lancashire damaged by the recent storms, including the damaged section of the A591. This announcement built on the government’s earlier provision of up to £2 million in the initial aftermath of the severe wet weather to enable Cumbria and Lancashire authorities to carry out an initial assessment of what repairs were required to roads and bridges.
A follow up announcement regarding the A591 was made on 14 January 2016 which highlighted that Highways England, along with their contractors, has been brought in to deliver a full and permanent reinstatement of the road as quickly as possible.
Further information is in the following weblink: https://www.gov.uk/government/news/transport-secretary-announces-plans-to-reopen-a591-in-cumbria-following-storm-desmond-and-eva
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The below Parliamentary question was asked by Greg Mulholland on 2016-02-01.
To ask Mr Chancellor of the Exchequer, how many phone calls were made to HM Revenue and Customs’ High Net Worth Unit in each of the last five years; and what the average amount of time taken was to answer a phone call to that unit in each of those years.
Mr David Gauke
HM Revenue and Customs does not hold this information.