Written Answers — Treasury: Corporation Tax (29 Oct 2012)
David Gauke: The Government is alert to the risk that some companies may try to structure their affairs so that profits from UK-based economic activity are not taxed here. The UK system of taxing...
View ArticleWritten Answers — Treasury: Child Benefit (29 Oct 2012)
David Gauke: The Government has made no recent estimate of the number of persons in receipt of child benefit who begin to pay income tax at the higher rate (a) in 2012-13 and (b) 2013-14. The number of...
View ArticleWritten Answers — Treasury: Child Benefit (29 Oct 2012)
David Gauke: The Government has made no recent estimate of the number of persons paying income tax at the higher rate in each parliamentary constituency in receipt of child benefit payments. The number...
View ArticleWritten Answers — Treasury: Child Benefit (29 Oct 2012)
David Gauke: The administrative costs of the High Income Child Benefit Charge were published in the Tax Information and Impact Note at Budget 2012: www.hmrc.gov.uk/budget2012/tiin-0620.pdf
View ArticleWritten Answers — Treasury: Child Benefit (29 Oct 2012)
David Gauke: In respect of the high income child benefit charge, (a) no additional spending has been incurred on consultants; (b) no additional spending has been incurred on secondees, though one...
View ArticleWritten Answers — Treasury: VAT: Electronic Publishing (30 Oct 2012)
David Gauke: Research into the e-book sector suggests the e-book market in the UK for 2011 is around £140 million. However, a large proportion of this business is supplied from abroad. Therefore, no...
View ArticleWritten Answers — Treasury: VAT: Construction (30 Oct 2012)
David Gauke: The Government keeps all tax policies under review, and any changes are announced by the Chancellor as part of the Budget process.
View ArticleWritten Answers — Treasury: Tax Avoidance: Temporary Employment (30 Oct 2012)
David Gauke: Formal, detailed estimates of the Exchequer effects of individual avoidance risks are not routinely produced. On 18 October 2012 HMRC published Measuring Tax Gaps which sets out estimates...
View ArticleWritten Answers — Treasury: Paye (30 Oct 2012)
David Gauke: Under real time information employers will have to report PAYE information on or before the time they pay their employees. Integrating PAYE reporting with operating the payroll in this way...
View ArticleWritten Answers — Treasury: Child Benefit (30 Oct 2012)
David Gauke: There is no specific child benefit guidance for this scenario.
View ArticleWritten Answers — Treasury: Welfare Tax Credits: Cumbria (31 Oct 2012)
David Gauke: The information for 2011-12 tax year has not yet been published (it is due to be released in May 2013). However, information for 2010-11 tax year is available. This information is...
View ArticleWritten Answers — Treasury: Vat (31 Oct 2012)
David Gauke: UK VAT is due on goods sold via mail order (internet or phone) to UK consumers by a business in another EU member state where their sales into the UK exceed £70,000 a year. UK VAT is also...
View ArticleWritten Answers — Treasury: Taxation: Multinational Companies (31 Oct 2012)
David Gauke: The Government is alert to the risk that some companies may try to structure their affairs so that profits from UK-based economic activity are not taxed here. The UK system of taxing...
View ArticleWritten Answers — Treasury: Taxation: Multinational Companies (31 Oct 2012)
David Gauke: The Government is introducing a modernised controlled foreign company regime that strikes the right balance between making the corporate tax system more competitive and providing adequate...
View ArticleWritten Ministerial Statements — Treasury: Double Taxation Convention (31 Oct...
David Gauke: A protocol amending the double taxation convention with India was signed on 30 October 2012. The text of the protocol has been deposited in the Libraries of both Houses and will be made...
View ArticleWritten Answers — Treasury: Welfare Tax Credits (1 Nov 2012)
David Gauke: I refer the hon. Member to the response given on 29 October 2012, Official Report, column 106W.
View ArticleWritten Answers — Treasury: Welfare Tax Credits (1 Nov 2012)
David Gauke: The information requested is available only at disproportionate cost.
View ArticleWritten Answers — Treasury: Taxation: Business (1 Nov 2012)
David Gauke: The issue of country-by-country reporting has been extensively discussed with representatives from both civil society and industry in the context of the proposed EU Accounting Directive....
View ArticleWritten Answers — Treasury: Taxation: Business (1 Nov 2012)
David Gauke: The UK system of taxing multinational businesses based on internationally agreed principles that determine how much profit each country should tax. The Government is alert to the risk that...
View ArticleWritten Answers — Treasury: Taxation: Business (1 Nov 2012)
David Gauke: A business pays tax on its profits, broadly sales less costs incurred. The business will calculate its sales based on the amounts that customers pay in return for providing them with goods...
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