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Written question asked by Baroness Hodge of Barking (Labour) on Wednesday, 13 September 2017, in the House of Commons. It was due for an answer on Monday, 9 October 2017. It was answered by Mel Stride (Conservative) on Monday, 9 October 2017 on behalf of the Treasury.


Advance Pricing Agreements

Question

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 April 2017 to Question 70304, how many Advance Thin Capitalisation agreements were made in (a) 2014-15, (b) 2015-16 and (c) 2016-17; how long it took to reach each such agreement; how many such agreements are still in force; how many intra-group company bodies those agreements apply to; and what the average level of taxable profits was for those agreements.

Answer

HM Revenue and Customs (HMRC) has published Advance Thin Capitalisation Agreement (ATCA) statistics to 2016/17, as part of a wider publication of data relating to HMRC’s work on collecting tax owed to the UK. This is available at the following link:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/635330/Transfer_Pricing_and_Diverted_Profits_Tax_statistics.pdf


Secondary information

Type
Written question
Reference
10489
Session
2017-19
Related items
Advance Pricing Agreements
Monday, 24 April 2017
Written questions
House of Commons
Subjects
Advance pricing agreements
Link
View this Written question on www.parliament.uk