Written Answers — Treasury: Employee Ownership (19 Dec 2012)
David Gauke: Employee shareholders will not provide consideration or payment for any shares they receive under the new employment status, other than by entering into the agreement that they will be an...
View ArticleWritten Answers — Treasury: Employee Ownership (19 Dec 2012)
David Gauke: The type of shares used as employee shareholder shares will not be specified, in order to allow companies to design arrangements that meet their own commercial requirements and the...
View ArticleWritten Answers — Treasury: Employee Ownership (19 Dec 2012)
David Gauke: It is anticipated that shares issued under the employee shareholder status will be employment related securities as defined in the Income Tax (Earnings and Pensions) Act 2003. As announced...
View ArticleWritten Answers — Treasury: Child Benefit (19 Dec 2012)
David Gauke: holding answer 17 December 2012 An individual's entitlement to child benefit is not affected by the introduction of the high income child benefit charge. Underlying entitlement to child...
View ArticleWritten Answers — Treasury: Capital Allowances (19 Dec 2012)
David Gauke: The Government's ambition is to encourage exports and investment as a route to a more balanced economy. The increase in the annual investment allowance (AIA) for two years from £25,000 to...
View ArticleWritten Answers — Treasury: Working Tax Credit (20 Dec 2012)
David Gauke: The Department for Work and Pensions will publish an Impact Assessment of autumn statement of 5 December 2012, Official Report, columns 871-882, benefit and tax credit uprating measures in...
View ArticleWritten Answers — Treasury: Welfare Tax Credits: Kingston upon Hull (20 Dec...
David Gauke: As at 1 April 2012, there were: (a) 18,100 adults, (b) 13,500 adults in families defined as 'in work' for tax credits purposes, and, (c) 12,000 families, in receipt of tax credits in the...
View ArticleWritten Answers — Treasury: VAT: Alarms (20 Dec 2012)
David Gauke: I refer the hon. Member to the answer given on 12 December 2012, Official Report, column 330W, to my hon. Friend the Member for Colne Valley (Jason McCartney).
View ArticleWritten Answers — Treasury: Taxation (20 Dec 2012)
David Gauke: I refer the hon. Member to the answer I gave on 11 December 2012, Official Report, column 293W.
View ArticleWritten Answers — Treasury: Tax Avoidance (20 Dec 2012)
David Gauke: holding answer 13 December 2012 From 2004 to 2012 there were over 650 decisions in UK tax cases in the Upper Tribunal (previously High Court) and above covering both avoidance and non...
View ArticleWritten Answers — Treasury: Tax Avoidance (20 Dec 2012)
David Gauke: The Government announced on 3 December 2012 further investment of £77 million in HM Revenue & Customs (HMRC) to expand their anti-avoidance and evasion activity specifically focusing...
View ArticleWritten Answers — Treasury: Paye (20 Dec 2012)
David Gauke: The information requested is not currently available. There are a variety of reasons why RTI submissions may not be matched to a hash cross reference received from the payment system....
View ArticleWritten Answers — Treasury: Child Benefit (20 Dec 2012)
David Gauke: The high income child benefit charge does not affect entitlement to national insurance credits. This is set out on the HMRC website:...
View ArticleWritten Answers — Treasury: Child Benefit (17 Jan 2013)
David Gauke: The importance of claiming child benefit is made very clear in all HMRC's child benefit literature (such as for example, the child benefit claim form, and the claim notes), it is also...
View ArticleWritten Answers — Treasury: Child Benefit (17 Jan 2013)
David Gauke: The high income child benefit charge took effect on 7 January 2013. It was not a deadline for claimants to stop payments of child benefit. Claimants can elect to stop such payments at any...
View ArticleWritten Answers — Treasury: Child Benefit (17 Jan 2013)
David Gauke: The proportion of households affected by the introduction of the high income child benefit charge and who had elected to stop receiving child benefit payments up to and including 1 January...
View ArticleWritten Ministerial Statements — Treasury: Finance Bill (17 Jan 2013)
David Gauke: The Government are today publishing draft legislation for inclusion in Finance Bill 2013, in addition to that published on 11 December. This will be open for technical consultation until...
View ArticleWritten Answers — Treasury: Taxation: Self-assessment (18 Jan 2013)
David Gauke: Self Assessment is not exclusive to income tax payers and covers a variety of incomes, capital gains, allowances and reliefs. Information related solely to those who pay or who are due a...
View ArticleWritten Answers — Treasury: Tax Havens (21 Jan 2013)
David Gauke: The UK, French and German Governments have jointly written to the Organisation for Economic Co-operation and Development offering voluntary contributions equivalent to €150,000 each in...
View ArticleWritten Answers — Treasury: Tax Avoidance and Evasion (21 Jan 2013)
David Gauke: The Government is fully committed to clamping down on those who evade paying their tax and welcomes Commission consideration of what EU-level actions may be appropriate. The Government is...
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