here - United Kingdom Parliament

1241W
Written Answers
6 JUNE 2013
Written Answers
1242W
Mr Gauke: Taxpayer confidentiality prevents HMRC
from disclosing such details.
Tax Allowances: Pensions
Cathy Jamieson: To ask the Chancellor of the
Exchequer when he will report on the consultation on
the detail of an individual protection regime for
individuals with pension rights above £1.25 million
when the standard lifetime allowance is reduced from
£1.5 million to £1.25 million. [157791]
Sajid Javid: As announced at Budget 2013, the
consultation document on individual protection will be
published this spring.
Tax Avoidance
Tom Blenkinsop: To ask the Chancellor of the Exchequer
what recent discussions he has had with his G8 counterparts
on securing an agreement on tax transparency with a
public registry of beneficial ownership and automatic
exchange of tax information. [158020]
Mr Gauke: As the Prime Minister wrote in his letter
to G8 leaders, the G8 is a unique opportunity to galvanise
collective international action on tax transparency. In
particular, the UK is committed to using its presidency
of the G8 to secure agreement on the development of a
new international standard in the automatic exchange
of tax information to step up the fight against tax
evasion.
The UK is also committed to using its presidency of
the G8 to shine a light on company ownership, and we
are working through the G8 and the EU to ensure full
implementation of the FATF standards on beneficial
ownership.
Mr Meacher: To ask the Chancellor of the
Exchequer if he will introduce penalties against legal,
accountancy or other companies or advisers who are
found to have promoted arrangements the primary
purpose of which is to avoid tax rather than to conduct
any substantive economic transaction. [158391]
Mr Gauke: The Government announced in the Budget
that it will consult on new powers to take tougher
action against high risk promoters of tax avoidance
schemes, including new information and penalty powers,
and the possible use of ‘naming and shaming’. The
consultation is expected to begin shortly.
Taxation: Internet
Mr Meacher: To ask the Chancellor of the
Exchequer if he will require HM Revenue and Customs
to define publicly the limits of what an internet
company can do in the UK before it is deemed to have
a taxable presence. [158390]
Mr Gauke: In order to have a taxable presence in the
UK an internet company would need to be either resident
in the UK or, if it is not UK resident, it needs to be
trading in the UK through a permanent establishment.
HMRC already publishes guidance in its International
Manual that explains when a non-resident company is
taxable in the UK.
If a business sells to UK customers from overseas
rather than through a UK company or branch, it does
not have to pay UK corporation tax on the profits
arising from those sales.
A permanent establishment will exist where there is a
fixed place of business in the UK or where there is an
agent in the UK which is not independent from the
non-resident company and which habitually binds the
company to contracts.
Taxation: Partnerships
Cathy Jamieson: To ask the Chancellor of the
Exchequer when he will publish the outcome of the
review by the Office of Tax Simplification into ways of
simplifying partnerships. [157785]
Mr Gauke: At Budget, the Chancellor announced
that the independent Office of Tax Simplification (OTS)
would carry out a review of ways to simplify the taxation
of partnerships. This review will include an initial scoping
exercise to identify which areas are most complex for
taxpayers and the OTS aims to publish its initial findings
in the autumn.
Taxation: Profit Sharing
Cathy Jamieson: To ask the Chancellor of the
Exchequer when he will report on consultation on the
recommendation of the Office of Tax Simplification’s
review of non-tax advantaged share schemes. [157793]
Mr Gauke: The Government’s consultation on
recommendations made by the Office of Tax Simplification
in its review of unapproved share schemes was published
on 24 May, and can be found at:
https://www.gov.uk/government/uploads/system/uploads/
attachment_data/file/200910/Unapproved_share_schemes.pdf
This consultation runs until 16 August. The
Government’s response will be published in autumn
2013 and any changes arising from this consultation are
expected to be implemented in 2014.
COMMUNITIES AND LOCAL GOVERNMENT
Change of Use
Hilary Benn: To ask the Secretary of State for
Communities and Local Government (1) if he will place
in the Library maps of the areas granted exemptions
from permitted development rights for change of use
from office to residential; [158387]
(2) if he will place in the Library copies of the letters
sent to all of the local authorities that applied for
exemptions from permitted development rights for change
of use from office to residential informing them of the
outcome of their application; and if he will tabulate for
each application the assessment scores across each criterion.
[158389]
Nick Boles: The maps of areas exempt from office to
residential change of use permitted development right
are available for inspection at the office of the Secretary
of State for Communities and Local Government. They
are also available to view on the Gov.uk website at:
https://www.gov.uk/government/publications