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To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 September 2020 to Question 89825, which ministerial or non-ministerial Government Department holds data collected by UK financial institutions to meet UK commitments under international agreements as set out in section 222 of the Finance Act 2013, the...
To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 September 2020 to Question 89825, which ministerial or non-ministerial Government Department holds data collected by UK financial institutions to meet UK commitments under international agreements as set out in section 222 of the Finance Act 2013, the...
Information reported by UK financial institutions under the International Tax Compliance Regulations 2015 (as amended) is not held by the Chancellor of the Exchequer’s Department but by Her Majesty’s Revenue and Customs.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 September 2020 to Question 89824, whether his Department holds information collected by UK financial institutions to meet UK commitments under international agreements as set out in section 222 of the Finance Act 2013, the International Tax Compliance...
To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 September 2020 to Question 89824, whether his Department holds information collected by UK financial institutions to meet UK commitments under international agreements as set out in section 222 of the Finance Act 2013, the International Tax Compliance...
Information reported by UK financial institutions under the International Tax Compliance Regulations 2015 (as amended) is not held by the Chancellor of the Exchequer’s Department but by Her Majesty’s Revenue and Customs.
In Budget 2012 the Government announced that from April 2013 it would introduce a cap on certain unlimited income tax reliefs. Initially many charities raised concerns that this could have a very serious impact on the incentives for those on higher incomes to make charitable donations. In December 2012 the Government confirmed it would proceed with the cap, though tax relief on charitable donations would be excluded from its scope. This note gives more details.
In Budget 2012 the Government announced that from April 2013 it would introduce a cap on certain unlimited income tax reliefs. Initially many charities raised concerns that this could have a very serious impact on the incentives for those on higher incomes to make charitable donations. In December 2012 the...
To ask Mr Chancellor of the Exchequer, what assessment he has made of the (a) annual cost to the public purse and (b) efficacy of the tax relief introduced under the Finance Act 2013 relating to disincorporation.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the (a) annual cost to the public purse and (b) efficacy of the tax relief introduced under the Finance Act 2013 relating to disincorporation.
HM Revenue and Customs routinely monitors the number and value of disincorporation relief claims made. The annual cost of the relief is negligible. The Government will continue to review the effectiveness of all tax reliefs.
To ask Mr Chancellor of the Exchequer, what representations were made to the Government on the constitutional propriety of the General Anti-Avoidance Rule introduced by the Finance Act 2013 (a) in relation to whether the Rule seeks to make citizens responsible for shortcomings of the legislative process, (b) in relation...
To ask Mr Chancellor of the Exchequer, what representations were made to the Government on the constitutional propriety of the General Anti-Avoidance Rule introduced by the Finance Act 2013 (a) in relation to whether the Rule seeks to make citizens responsible for shortcomings of the legislative process, (b) in relation...
The Government launched its consultation on a General Anti-Abuse Rule (GAAR) on 12 June 2012. A significant number of responses were received from a wide range of respondents. HM Revenue & Customs (HMRC) published a summary of responses on 11 December 2012 noting that the majority of respondents were broadly in favour of an anti-abuse rule, though there were concerns that the draft legislation had the potential to apply more widely than the stated target.
The role and composition of the GAAR Advisory Panel was an important element of the consultation. The response document notes that, âmost respondents welcomed the introduction of the Advisory Panel as a taxpayer safeguard. There was support for the view that it should be a non-judicial body that would consider a case before it progresses to a court or tribunal.â
In addition to the thorough consultation and following the publication of the provisions on GAAR in December 2012, the House of Lords Economic Affairs Committee considered the Governmentâs proposals for an anti-abuse rule, as part of their enquiry into selected provisions of the draft Finance Bill. The Committee considered representations from a range of sources. The majority of those who made comments or gave evidence were also broadly in support of the new rule. The Committeeâs report is available here: http://www.publications.parliament.uk/pa/ld201213/ldselect/ldeconaf/139/13906.htm
The consultation and the summary of responses is available at: