Asked by: Lord Austin of Dudley (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what representations he has received on repayment of monies held by HM Revenue and Customs to the Roadchef Employees Benefit Trust.
Answered by Mel Stride - Shadow Chancellor of the Exchequer
The Government receives representations on a wide range of issues. It is not normal practice to release details of representations regarding specific cases.
Asked by: Lord Austin of Dudley (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will review the regulation of employee benefit trusts with reference to representations made on behalf of the Roadchef Employees Benefit Trust.
Answered by Mel Stride - Shadow Chancellor of the Exchequer
I refer the Hon Member to my written answer of 5 July 2017 (UIN 1465).
Asked by: Lord Austin of Dudley (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer if he will issue guidance to HM Revenue and Customs on unjust enrichment as a result of the case of the Roadchef Employees Benefit Trust.
Answered by Mel Stride - Shadow Chancellor of the Exchequer
The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in specific cases.Asked by: Lord Austin of Dudley (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether he has conducted a review of regulations relating to employee benefit trusts as a result of the case of the Roadchef Employees Benefit Trust.
Answered by Mel Stride - Shadow Chancellor of the Exchequer
HM Revenue and Customs (HMRC) periodically reviews the taxation affairs of Employee Benefit Trusts (EBTs). Where reviews have identified wider taxation implications, HMRC has taken appropriate action. For example, the use of EBTs as avoidance vehicles resulted in legislation being introduced to address disguised remuneration. HMRC has identified no further EBT issues with wider taxation implications and no formal review of regulations relating to EBTs is planned.
Asked by: Lord Austin of Dudley (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will meet the Chief Executive of HM Revenue and Customs (HMRC) to discuss how HMRC deals with cases of unjust enrichment; and if he will examine the case of the Roadchef Employees Benefit Trust.
Answered by Jane Ellison
The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in specific cases.
Asked by: Lord Austin of Dudley (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what framework his Department plans to use to evaluate the roll-out of tax-free-childcare and its effect on (a) parental employment, (b) childcare prices and (c) quality of childcare.
Answered by David Gauke
Once Tax-Free Childcare is fully rolled out, the government will review its operation to ensure it is delivering as intended and to assess the benefit it is delivering for working families.
Asked by: Lord Austin of Dudley (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what discussions he has had with the West Midlands Combined Authority on granting that Authority power to fund non-transport infrastructure projects.
Answered by David Gauke
The government agreed a mayoral devolution deal with the West Midlands on 17 November 2015, which will give the West Midlands Mayoral Combined Authority additional powers and funding. Discussions on implementation, between the combined authority and government, are ongoing.
As the government announced at the Autumn Statement, it will continue to work towards a second devolution deal with the West Midlands Combined Authority. It will also give mayoral combined authorities powers to borrow for their new functions, which will allow them to invest in economically productive infrastructure, subject to agreeing a borrowing cap with HM Treasury.
Asked by: Lord Austin of Dudley (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what support his Department is offering to combined authorities to help fund non-transport infrastructure projects.
Answered by David Gauke
The government has agreed multiple mayoral devolution agreements across England. These agreements will give mayoral combined authorities significant new powers over improved transport, planning, skills and employment as well as giving them control of additional investment funds to boost economic growth.
As announced at the Autumn Statement, the government will also give mayoral combined authorities powers to borrow for their new functions, which will allow them to invest in economically productive infrastructure, subject to agreeing a borrowing cap with HM Treasury.