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Written Question
Revenue and Customs: Trials
Monday 11th September 2023

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many and what proportion of court cases has HMRC won in each of the last five years.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

HMRC publishes its litigation outcomes every year within it’s Annual Report. The latest report for 2022-2023 together with links to previous years’ reports can be found at:

www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2022-to-2023


Written Question
Revenue and Customs: Trials
Monday 11th September 2023

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, What estimate his Department has made of the average cost to businesses of successfully defending a court case brought by HMRC in each of the last five years.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

HMRC does not estimate or collect customer data on the costs incurred by businesses who seek to contest an assessment through the courts.

More detail of the department’s litigation strategy can be found on GOV.UK at www.gov.uk/government/publications/litigation-and-settlement-strategy-lss


Written Question
Tax Avoidance
Tuesday 6th July 2021

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.

Answered by Jesse Norman

The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.

The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse’s Independent Loan Charge Review.

HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.

At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.


Written Question
Tax Avoidance
Tuesday 6th July 2021

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMRC's Freedom of Information Team's response to FOI request (FOI2021/00393) and the email of 31 January 2019 from HMRC's First Permanent Secretary and Chief Executive within that FOI response, what recent discussions he has had with relevant stakeholders on the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.

Answered by Jesse Norman

The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.

The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse’s Independent Loan Charge Review.

HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.

At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.


Written Question
Broadband
Thursday 27th May 2021

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Centre for Economics and Business Research report, How covid-driven digital change could transform the UK economy, if his Department will make an assessment of the potential merits of exempting full fibre deployment from business rates tax to help meet the Government's 2025 target for fibre broadband.

Answered by Jesse Norman

The Government notes the CEBR report, commissioned by Openreach, which predicts a huge productivity boost from nationwide gigabit connectivity, suggesting a £59 billion boost to the UK’s Gross Value Added (GVA) by 2025. On the report’s suggestion that 270,000 people could move from urban to more rural areas as a result of changing attitudes towards home working, the Government recognises the importance of strong digital connectivity in rural areas. That is why it is investing £5bn to ensure those living in hard-to-reach areas get gigabit connectivity.

The Government is providing 100 per cent business rates relief for new full-fibre infrastructure for a five-year period from 1 April 2017. Telecoms providers are also significant beneficiaries of the £3.6 billion transitional relief scheme. A fundamental review of business rates was announced by the Chancellor at last year’s Budget. A call for evidence was published in July 2020 to seek stakeholders’ views on all elements of the business rates system including reliefs, and the Government is currently considering its responses. The final report will be published in the Autumn.


Written Question
Tax Avoidance: Prosecutions
Wednesday 19th May 2021

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes now subject to the Loan Charge have been prosecuted.

Answered by Jesse Norman

I refer the Right Honourable Member to the answer given on 29 April 2021 to UIN 187240.


Written Question
Weddings: Insurance
Thursday 25th February 2021

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of establishing a Government-backed insurance scheme to support wedding (a) consumers and (b) businesses.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

The Government recognises the essential role of the insurance industry in providing the cover businesses need to operate. We are working closely with the insurers, the trade bodies and regulators to understand what more the industry can do to help individuals and businesses in their time of need, and how the insurance market delivers the support firms need as the economy reopens.

Over the course of the pandemic the Government has worked closely with the weddings sector to understand the impact of COVID-19 on their businesses and has responded with a substantial package of business support, which we keep under regular review.


Written Question
Tax Yields
Monday 1st February 2021

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the (a) expected amount of tax to be accrued to the Exchequer in the year to 31 January 2021 and (b) amount of tax accrued in the year to 31 January 2020.

Answered by Jesse Norman

The independent Office for Budget Responsibility produced a monthly profile consistent with their November 2020 forecast showing Central Government Current Receipts (CGCR) from April 1st 2020 to 31st January 2021 are forecast to be £578.6bn.

In comparison, in the Public Sector Finances (jointly produced by the Office for National Statistics and HM Treasury) CGCR for the same period in the previous year was £626.9bn.


Written Question
Directors: Coronavirus
Thursday 28th January 2021

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the proposed directors income support scheme taking into account (a) the effect of an assessment based on dividends on the risk of fraud and (b) the support provided to businesses being subject to tax.

Answered by Jesse Norman

I refer the Honourable Member to the answer given on 18 January to UIN 136466.


Written Question
Directors: Coronavirus
Tuesday 26th January 2021

Asked by: Esther McVey (Conservative - Tatton)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of the proposed directors income support scheme in the context of Northern Ireland’s limited company directors support scheme.

Answered by Jesse Norman

The Government recognises that taxpayers have faced immense challenges during the COVID-19 pandemic. It has prioritised targeting support to those who most need it as quickly as possible, while guarding against the risk of fraud or abuse.

The Government welcomes constructive proposals from stakeholders to improve the design of its COVID-19 business support measures, including the suggestion of a Directors Income Support Scheme (DISS). The Government has been reviewing this proposal.

Company directors who pay themselves a salary through PAYE are eligible for the Coronavirus Job Retention Scheme. Directors also have access to Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays and other business support grants. More information about the full range of business support measures is available at: www.businesssupport.gov.uk/coronavirus-business-support/.