Where a dispute arises between HMRC and a customer in relation to their tax affairs, HMRC will only resolve the dispute in a way that secures the tax that is due under the current law. HMRC’s Litigation & Settlement Strategy (LSS) – which applies to all tax disputes - sets out its approach to securing the tax due as efficiently as possible and in accordance with the law. The governance procedures for how HMRC settles disputes are set out in the published Code of Governance for resolving tax disputes. Together the LSS and the Code of Governance assure taxpayers that tax rules are applied appropriately and even-handedly by HMRC.

The information requested is not available.

We are replacing older accommodation that is expensive to run with newer, cheaper and more efficient accommodation as part of our drive to modernise the prison estate and deliver value for money.

The portfolio of four former prisons – Dorchester, Gloucester, Kingston and Shepton Mallet – was sold for £5million. We worked with a number of organisations, including the local authorities and English Heritage, to ensure best value for the taxpayer from the sale.

The sale of these properties will contribute significantly to our target of raising up to £300m from the disposal of surplus assets in this Spending Review period.

The table below summarises the cost of maintenance and refit for the four Vanguard class submarines for the last three financial years.

Maintenance costs for the Vanguard Class for financial year 2011-12 cannot be broken down by individual vessels as the information is not held in the format requested.

The table below summarises the cost of maintenance and refit for the four Vanguard class submarines for the last three financial years.

Maintenance costs for the Vanguard Class for financial year 2011-12 cannot be broken down by individual vessels as the information is not held in the format requested.

The table below summarises the cost of maintenance and refit for the four Vanguard class submarines for the last three financial years.

Maintenance costs for the Vanguard Class for financial year 2011-12 cannot be broken down by individual vessels as the information is not held in the format requested.

The table below summarises the cost of maintenance and refit for the four Vanguard class submarines for the last three financial years.

Maintenance costs for the Vanguard Class for financial year 2011-12 cannot be broken down by individual vessels as the information is not held in the format requested.

The table below summarises the cost of maintenance and refit for the four Vanguard class submarines for the last three financial years.

Maintenance costs for the Vanguard Class for financial year 2011-12 cannot be broken down by individual vessels as the information is not held in the format requested.

The table below summarises the cost of maintenance and refit for the four Vanguard class submarines for the last three financial years.

Maintenance costs for the Vanguard Class for financial year 2011-12 cannot be broken down by individual vessels as the information is not held in the format requested.

The UK’s Trident missiles are provided from a shared pool at the US Navy's Strategic Weapons Facility at Kings Bay, Georgia. The US undertakes maintenance of the missiles while they are pooled, at which time they are not allocated to either nation.

Under the Polaris Sales Agreement (amended for Trident) the UK pays the US Department of Defense an annual contribution towards the overall cost of the Strategic Weapons Facility. This contribution, which includes maintenance work, is based on the UK's share of the overall missile inventory, and historically has amounted to around £12 million a year.

There is no separate missile refurbishment program. However, in order to minimise the risk of obsolescence, the US is undertaking the Trident Life Extension program. MOD expenditure for this program (at outturn prices) for the last three years is:

We do not comment on operational matters for the purpose of safeguarding national security.

The UK’s Trident missiles are provided from a shared pool at the US Navy's Strategic Weapons Facility at Kings Bay, Georgia. The US undertakes maintenance of the missiles while they are pooled, at which time they are not allocated to either nation.

Under the Polaris Sales Agreement (amended for Trident) the UK pays the US Department of Defense an annual contribution towards the overall cost of the Strategic Weapons Facility. This contribution, which includes maintenance work, is based on the UK's share of the overall missile inventory, and historically has amounted to around £12 million a year.

There is no separate missile refurbishment program. However, in order to minimise the risk of obsolescence, the US is undertaking the Trident Life Extension program. MOD expenditure for this program (at outturn prices) for the last three years is:

We do not comment on operational matters for the purpose of safeguarding national security.

The UK’s Trident missiles are provided from a shared pool at the US Navy's Strategic Weapons Facility at Kings Bay, Georgia. The US undertakes maintenance of the missiles while they are pooled, at which time they are not allocated to either nation.

Under the Polaris Sales Agreement (amended for Trident) the UK pays the US Department of Defense an annual contribution towards the overall cost of the Strategic Weapons Facility. This contribution, which includes maintenance work, is based on the UK's share of the overall missile inventory, and historically has amounted to around £12 million a year.

There is no separate missile refurbishment program. However, in order to minimise the risk of obsolescence, the US is undertaking the Trident Life Extension program. MOD expenditure for this program (at outturn prices) for the last three years is:

We do not comment on operational matters for the purpose of safeguarding national security.

The UK’s Trident missiles are provided from a shared pool at the US Navy's Strategic Weapons Facility at Kings Bay, Georgia. The US undertakes maintenance of the missiles while they are pooled, at which time they are not allocated to either nation.

Under the Polaris Sales Agreement (amended for Trident) the UK pays the US Department of Defense an annual contribution towards the overall cost of the Strategic Weapons Facility. This contribution, which includes maintenance work, is based on the UK's share of the overall missile inventory, and historically has amounted to around £12 million a year.

There is no separate missile refurbishment program. However, in order to minimise the risk of obsolescence, the US is undertaking the Trident Life Extension program. MOD expenditure for this program (at outturn prices) for the last three years is:

We do not comment on operational matters for the purpose of safeguarding national security.

A joint plan is in place to provide sufficient numbers of F-35B pilots from both Services to meet the United Kingdom's requirements for First of Class Flying Trials in 2018 and Queen Elizabeth Class carrier operations from 2020.

A joint plan is in place to provide sufficient numbers of F-35B pilots from both Services to meet the United Kingdom's requirements for First of Class Flying Trials in 2018 and Queen Elizabeth Class carrier operations from 2020.

The United Kingdom has maintained a continuous at sea deterrent for more than 45 years, during which time we have always had at least one submarine at sea on deterrent patrol.

My Right Hon Friend the Secretary of State has had no regular discussions of this kind. The BBC is operationally independent of Government and it is a duty of the BBC Trust to exercise rigorous stewardship of public money and keep the BBC’s financial needs under review.

The table below summarises the cost of maintenance and refit for the four Vanguard class submarines for the last three financial years.

Maintenance costs for the Vanguard Class for financial year 2011-12 cannot be broken down by individual vessels as the information is not held in the format requested.

The table below summarises the cost of maintenance and refit for the four Vanguard class submarines for the last three financial years.

Maintenance costs for the Vanguard Class for financial year 2011-12 cannot be broken down by individual vessels as the information is not held in the format requested.

The information in the table below has been extracted from the Armed Forces Pension Scheme Annual Accounts and shows how much was spent on HM Naval Service pensions in each of the last three financial years.

Note 1: Figure Contains Early Departure lump sum payments and Early Departure Payment ongoing payments. Later years do not include Early Departure Payment ongoing payments.