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Written question asked by Lord Harries of Pentregarth (Crossbench) on Monday, 27 March 2017, in the House of Lords. It was due for an answer on Monday, 10 April 2017. It was answered by Baroness Neville-Rolfe (Conservative) on Thursday, 6 April 2017 on behalf of the Treasury.


Advance Pricing Agreements

Question

To ask Her Majesty’s Government what was (1) the weighted average interest rate for intra-group loans under Advance Thin Capitalisation Agreements (ATCAs), and (2) the average level of taxable profits to which ATCA-related tax relief applied, in each year since 2010.

Answer

HM Revenue and Customs does not hold this information in a form which allows it to be provided without incurring disproportionate cost.


Secondary information

Type
Written question
Reference
HL6352
Session
2016-17
Grouped for answer
Yes
Subjects
Advance pricing agreements
Contains statistics
Yes
Link
View this Written question on www.parliament.uk