Asked by: Chris Heaton-Harris (Conservative - Daventry)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what payments have accrued to the Exchequer from the New Covent Garden Market Authority in the last five years.
Answered by David Gauke
HM Revenue and Customs (HMRC) is legally prohibited from discussing the tax affairs of identifiable businesses.
Section 18 of the Commissioners for Revenue & Customs Act 2005 imposes a duty of confidentiality upon officers of HMRC which means they are unable to disclose information which relates to functions of HMRC.
However, please let me assure you that HMRC is fully committed to ensuring that everyone pays the tax that is due.
Asked by: Chris Heaton-Harris (Conservative - Daventry)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many adults claim child tax credit for children not residing in the UK; and for how many children such UK child benefit is claimed.
Answered by Priti Patel
The main purpose of child benefit and the child tax credit is to support families in the UK. Consequently, the rules for these benefits generally do not provide for them to be paid in respect of children who live abroad.
Nevertheless, both child benefit and the child tax credit are family benefits under EC Regulation 883/2004. This regulation protects the social security rights of nationals of all member states of the European economic area, including the UK, and Switzerland when they exercise their rights of free movement under EU law.
I refer my hon. Friend to the reply given on 14 May 2014, Official report, columns 676W-677W, for details about the number of claims for family benefits paid under the EC Regulations for children resident in another member state and which member states such children reside.