1-12 of 12 results for subject:Taxation
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To ask Mr Chancellor of the Exchequer, what estimate the Government has made of the effect of tax regimes in each Crown Dependency and Overseas Territory on UK tax receipts from individuals.
To ask Mr Chancellor of the Exchequer, what estimate the Government has made of the effect of tax regimes in each Crown Dependency and Overseas Territory on UK tax receipts from individuals.
The information requested is not available in this format.
HM Revenue and Customs publishes estimates of the tax gap each year. The latest edition was published on 22 October 2015.
https://www.gov.uk/government/statistics/measuring-tax-gaps
Estimates are made for all major taxes, including corporation tax and income tax. However, this information is not broken down in such a way that can be used to identify the loss of tax receipts due to the tax regimes requested.
To ask Mr Chancellor of the Exchequer, what estimate the Government has made of the combined effect of tax regimes in Crown Dependencies and Overseas Territories on UK tax receipts from individuals.
To ask Mr Chancellor of the Exchequer, what estimate the Government has made of the combined effect of tax regimes in Crown Dependencies and Overseas Territories on UK tax receipts from individuals.
The information requested is not available in this format.
HM Revenue and Customs publishes estimates of the tax gap each year. The latest edition was published on 22 October 2015.
https://www.gov.uk/government/statistics/measuring-tax-gaps
Estimates are made for all major taxes, including corporation tax and income tax. However, this information is not broken down in such a way that can be used to identify the loss of tax receipts due to the tax regimes requested.
To ask Mr Chancellor of the Exchequer, what estimate he has made of the revenue that will accrue to the Exchequer from the insurance premium tax on health cash plans; and if he will make a statement.
To ask Mr Chancellor of the Exchequer, what estimate he has made of the revenue that will accrue to the Exchequer from the insurance premium tax on health cash plans; and if he will make a statement.
In 2014-15, total Insurance Premium Tax receipts were approximately £3bn. HM Revenue and Customs estimates that £10.9 million in revenue was received from Insurance Premium Tax on health cash plans in 2014-15.
To ask Mr Chancellor of the Exchequer, what the tax yield was from Section 660a legislation in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
To ask Mr Chancellor of the Exchequer, what the tax yield was from Section 660a legislation in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.
Figures are not available for the tax yield from sections 624 to 628 ITTOIA 2005, the rewritten version of section 660A ICTA 1988, in each of the last five years.
To ask Mr Chancellor of the Exchequer, what the date, amount and reason for being additional is of each item of the £100 billion of compliance revenues secured since April 2010.
To ask Mr Chancellor of the Exchequer, what the date, amount and reason for being additional is of each item of the £100 billion of compliance revenues secured since April 2010.
HM Revenue and Customs (HMRC)’s compliance performance is measured using internal management information systems. This data is constructed from information derived from individual compliance cases or activities within HMRC.
All items are additional tax revenues raised from compliance activities, hence the term additional.
The additional tax revenues collected from compliance activities by HM Revenue and Customs for each year since May 2010 is as follows.
(£bn) | 2010/11* | 2011/12 | 2012/13 | 2013/14 | 2014/15 |
Outturns | 13.9 | 18.6 | 20.7 | 23.9 | |
Target | 26 |
*Note: the methodology for calculating additional tax revenues from compliance activity changed between 2010/11 and 2011/12, and so the figure of £13.9bn is not directly comparable to later years.
To ask Mr Chancellor of the Exchequer, how much the tax gap was in each of the last nine years; and what estimate he has made of the tax gap that was due to tax evasion in each of the last nine years.
To ask Mr Chancellor of the Exchequer, how much the tax gap was in each of the last nine years; and what estimate he has made of the tax gap that was due to tax evasion in each of the last nine years.
HM Revenue & Customs (HMRC) publish estimates of the tax gap in Measuring Tax Gaps each year. The 2013 edition presents a time series of tax gaps from 2005-06 to 2011-12, which can be found at the following link:
HMRC has also produced an illustrative breakdown of the tax gap by behaviour, including evasion, for the years 2007-08, 2009-10, 2010-11 and 2011-12. These are not comparable year on year because the data available doesnât enable estimates to be updated for earlier years. Table 1 below shows the estimates of evasion published in previous HMRC publications for these years.
Table 1: Estimates of evasion previously published
Publication |
Year of estimate |
Amount (£bn) | Percentage of tax gap in year of estimate |
Measuring Tax Gaps 2013 |
2011-12 |
5.1 |
15% |
Measuring Tax Gaps 2012 |
2010-11 |
4 |
14% |
Measuring Tax Gaps 2011 |
2009-10 |
4 |
12% |
Protecting Tax Revenues 2009 |
2007-08 |
7 |
17.5% |
Previous editions of âMeasuring Tax Gapsâ can be accessed at the following link:
https://www.gov.uk/government/collections/measuring-tax-gaps
The HMRC publication âProtecting Tax Revenues 2009â, can be accessed at the following link: (http://irscot.inrev.gov.uk/budget10/pbr/00notices/docs/5450_other.pdf)
The 2014 edition of Measuring Tax Gaps, covering estimates for 2012-13, will be published on 16 October.
To ask the Chancellor of the Exchequer what extra revenue HM Revenue and Customs has received since entry into force of the UK-Swiss Confederation Taxation Co-operation Agreement; and what discussions the Government is having with other jurisdictions on similar agreements on tax avoidance.
To ask the Chancellor of the Exchequer what extra revenue HM Revenue and Customs has received since entry into force of the UK-Swiss Confederation Taxation Co-operation Agreement; and what discussions the Government is having with other jurisdictions on similar agreements on tax avoidance.
The Exchequer has received over £1.1 billion it would not have received without the agreement. This includes Swiss yield that has been disclosed in the Liechtenstein Disclosure Facility since entering into the agreement.
To ask the Chancellor of the Exchequer how much (a) corporation tax, (b) VAT and (c) other specific taxes was received by the Exchequer from private companies providing health services accessed within the NHS for each year between 2007 and 2012.
[141992]
To ask the Chancellor of the Exchequer how much (a) corporation tax, (b) VAT and (c) other specific taxes was received by the Exchequer from private companies providing health services accessed within the NHS for each year between 2007 and 2012.
[141992]
The information requested is not readily available and could be obtained only at disproportionate cost. This is because HMRC does not categorise in the tax system private companies providing health services within the NHS from other companies.
To ask the Chancellor of the Exchequer pursuant to the Autumn Statement of 5 December 2012, Official Report, columns 871-82, what elements comprise the additional £7 billion in tax due which is to be collected; over what period of time the additional yield will be collected; and how much of...
To ask the Chancellor of the Exchequer pursuant to the Autumn Statement of 5 December 2012, Official Report, columns 871-82, what elements comprise the additional £7 billion in tax due which is to be collected; over what period of time the additional yield will be collected; and how much of...
Reinvestment of £917 million into HMRC was announced in the 2010 spending review and covers this spending review period. It will bring in additional revenues of £4 billion this year, £5 billion in 2013-14, and £7 billion in 2014-15.
In 2014-15 we expect this re-investment to bring in around £4 billion from evasion among small businesses; £1 billion from tax avoidance and evasion among large business and wealthy individuals; £1 billion for tackling organised crime; and around £1 billion of extra debt HMRC collected. This is separate from the new investment into further tackling avoidance and evasion announced on 5 December that HMRC expects to bring in an additional £2 billion in 2014-15.
(2) how much tax revenue the Exchequer has foregone due to football and rugby clubs going into administration in the last two years.
[133047]
Mr Sutcliffe:
(2) how much tax revenue the Exchequer has foregone due to football and rugby clubs going into administration in the last two years.
[133047]
Mr Sutcliffe:
HMRC treats football clubs as it would any other business. HMRC recognises that viable businesses may sometimes face temporary difficulties which make it impossible to do so, and provided appropriate conditions are met, it will allow customers more time to pay their tax. Each customer will have unique set of circumstances and every case is considered on its own merits.
Each insolvency event is different and the amounts of debt involved vary considerably so it is not possible to calculate how much money HMRC has lost as a result of rugby or football club administrations in the last two years. Clubs that have gone into administration may then enter a Compulsory Voluntary Arrangement and/or liquidation, both of which can take many years to achieve a final return to creditors. It is only once all insolvency procedures have concluded that the tax foregone is known.
To ask the Chancellor of the Exchequer what proportion of revenues to the Exchequer were accounted for by (a) corporation and (b) income tax in each of the last three years.
[129186]
To ask the Chancellor of the Exchequer what proportion of revenues to the Exchequer were accounted for by (a) corporation and (b) income tax in each of the last three years.
[129186]
Latest public sector finances data in the following table show public sector current receipts, income and capital gains and corporation tax.
| £
million/Percentage | |||
| 2009-10 | 2010-11 | 2011-12 | |
| Public
sector current
receipts | |||
| £
million | 511,594 | 548,894 | 569,286 |
| Income
and capital gains
tax1 | |||
| £
million | 144,040 | 151,311 | 152,369 |
| Percentage | 28.2 | 27.2 | 26.8 |
| Corporation
tax2 | |||
| £
million | 35,805 | 42,121 | 42,151 |
| Percentage | 7.0 | 7.7 | 7.4 |
| 1
Includes capital gains tax paid by households. Includes income
tax and capital gains lax paid by
corporations. 2 HM Revenue and Customs as tax deductions. Includes capital gains tax paid by households. Includes income tax and capital gains tax paid by corporations. |
To ask the Chancellor of the Exchequer what estimate he has made of the additional tax the Exchequer will recover from all individuals with incomes (a) below the personal allowance threshold set in the Budget, (b) above the personal allowance level but below the 40 per cent. tax threshold, (c)...
To ask the Chancellor of the Exchequer what estimate he has made of the additional tax the Exchequer will recover from all individuals with incomes (a) below the personal allowance threshold set in the Budget, (b) above the personal allowance level but below the 40 per cent. tax threshold, (c)...