1-20 of 265 results for subject:VAT
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I. The border with the European Union: importing and exporting goods. Updated. December 2020 Incl. annexes. 159p. II. Letters dated 31/12/2020 and 05/01/2021 from Michael Gove MP to the Deposited Papers Clerk regarding an updated document for deposit in the House Libraries. 2p. III. The border with the European Union: importing and exporting goods. Further updated version deposited 05/01/2021. 159p.
I. The border with the European Union: importing and exporting goods. Updated. December 2020 Incl. annexes. 159p. II. Letters dated 31/12/2020 and 05/01/2021 from Michael Gove MP to the Deposited Papers Clerk regarding an updated document for deposit in the House Libraries. 2p. III. The border with the European Union:...
To ask Her Majesty's Government what assessment they have made, if any, of the impact of (1) removing, and (2) reducing the rate to 0 per cent for, VAT on domestic (a) renewable energy installations, and (b) energy efficiency measures, for 10 years on increasing the uptake of microgeneration in domestic...
To ask Her Majesty's Government what assessment they have made, if any, of the impact of (1) removing, and (2) reducing the rate to 0 per cent for, VAT on domestic (a) renewable energy installations, and (b) energy efficiency measures, for 10 years on increasing the uptake of microgeneration in domestic...
The installation of many energy saving materials, including solar panels and micro combined heat and power units, is already subject to the reduced rate of VAT when certain conditions are met.
There are no current plans to extend the scope of the relief already in place. However, the Government keeps all taxes under review.
The Taxation (Post-Transition Period) Bill 2019-21 was presented on 8 December 2020, and the Bill received its Second Reading on 9 December 2020.
The Taxation (Post-Transition Period) Bill 2019-21 was presented on 8 December 2020, and the Bill received its Second Reading on 9 December 2020.
To ask the Chancellor of the Exchequer, what steps he is taking to tackle (a) illegal levels of pay, (b) furlough fraud, (c) double record keeping and (d) VAT fraud in Leicester’s garment Industry.
To ask the Chancellor of the Exchequer, what steps he is taking to tackle (a) illegal levels of pay, (b) furlough fraud, (c) double record keeping and (d) VAT fraud in Leicester’s garment Industry.
HMRC enforce the National Minimum and National Living Wage (NMW) in line with the law and policy set out by the Department for Business, Energy and Industrial Strategy (BEIS).
All businesses, irrespective of size or sector, are responsible for paying the correct minimum wage to their staff. Consequences for not complying with paying NMW can include penalties of 200% of the arrears, public naming and, for the worst offences, criminal prosecution.
Breaches of NMW legislation are normally a civil matter, but the most serious cases involving obstruction, falsifying of documents by, for example, creating a second set of ‘compliant records’ or wilful failure to pay workers the minimum wage that form part of a pattern of wider criminality may be referred to HMRC’s Fraud Investigation Service and subsequently to the Crown Prosecution Service who decide whether or not to prosecute.
Since 2012-13, HMRC’s NMW team has investigated 150 textile trade employers (59 employers in Leicester), recovering over £215,000 in wage arrears for over 400 workers and issued over £325,000 of penalties to employers.
As a result of the widespread allegations about labour exploitation in Leicester this year, a new multi-agency taskforce (Operation Tacit) led by the Gangmasters and Labour Abuse Authority (GLAA) has been set up to bring together the enforcement bodies (HMRC, Employment Agencies Standards Inspectorate (BEIS), Leicestershire Police, National Crime Agency, Leicester City Council, Department for Work and Pensions and Home Office Immigration Enforcement).
Across tax and the NMW, HMRC have a significant number of live investigations involving businesses in the textile sector (over 90 NMW investigations and over 30 tax investigations), a large majority of which relate to Leicester. In 2019/20 HMRC completed 25 separate investigations into the VAT affairs of businesses in the textile trade in Leicester alone and in doing so recovered more than £2 million of tax that would otherwise have been lost and facilitated 21 director disqualifications relating to the textile sector.
HMRC are also taking steps to counteract those seeking to abuse the COVID-19 support schemes. In line with other “payment-out” regimes, HMRC undertake pre-payment authentication and risking to identify and block fraudulent claims. HMRC also carry out proportionate risk-based post-payment compliance checks to test the accuracy of claims they receive. HMRC are able to retrospectively audit all aspects of the COVID-19 schemes, with scope to claw back fraudulent or inaccurate claims, applying their existing compliance approaches.
HMRC take seriously and review all complaints from workers referred by the Acas helpline, or received via the online complaints form, and investigate as appropriate. If anyone thinks they are not receiving at least the minimum wage, they can contact Acas, in confidence, on 0300 123 1100 or submit a query online using the link: https://www.gov.uk/government/publications/pay-and-work-rights-complaints.
To ask the Chancellor of the Exchequer, if he will remove VAT on energy efficient measures retro-fitted to older homes; and what assessment he has made of the effect of leaving the EU on the UK's ability to undertake that removal.
To ask the Chancellor of the Exchequer, if he will remove VAT on energy efficient measures retro-fitted to older homes; and what assessment he has made of the effect of leaving the EU on the UK's ability to undertake that removal.
Applying VAT relief to the retrofitting of residential buildings would come at a significant cost to the Exchequer.
The Government keeps all taxes under review and assesses them against a range of fiscal and environmental considerations. Any future decisions on VAT will continue to be taken in line with the normal Budget process.
My Lords, it gives me immense pleasure to follow the excellent maiden speech of my noble friend Lord Sharpe of Epsom. Our friendship goes back some 15 years, when we worked side by side as volunteers in the Conservative Party. As my noble friend mentioned, both my noble friend Lord...
My Lords, it gives me immense pleasure to follow the excellent maiden speech of my noble friend Lord Sharpe of Epsom. Our friendship goes back some 15 years, when we worked side by side as volunteers in the Conservative Party. As my noble friend mentioned, both my noble friend Lord...
My Lords, it is a pleasure to follow the noble Baroness, Lady Pidding, and to welcome the noble Lord, Lord Sharpe of Epsom, who has just made his maiden speech. I look forward to working with him as he stated that he looked forward to working with all noble Lords...
My Lords, it is a pleasure to follow the noble Baroness, Lady Pidding, and to welcome the noble Lord, Lord Sharpe of Epsom, who has just made his maiden speech. I look forward to working with him as he stated that he looked forward to working with all noble Lords...
It is always a pleasure to follow the noble Baroness, Lady Ritchie of Downpatrick. I agree with so much that she said. I also congratulate the noble Lord, Lord Sharpe of Epsom, on his extremely thoughtful maiden speech.
I suppose one thing we can say with a degree of certainty about...
It is always a pleasure to follow the noble Baroness, Lady Ritchie of Downpatrick. I agree with so much that she said. I also congratulate the noble Lord, Lord Sharpe of Epsom, on his extremely thoughtful maiden speech.
I suppose one thing we can say with a degree of certainty about...
My Lords, I give a very warm welcome to my noble friend Lord Sharpe of Epsom and congratulate him on his first-class maiden speech. How lucky we are to benefit from his broad experience in so many different fields. He is very welcome indeed. I also congratulate my noble friend...
My Lords, I give a very warm welcome to my noble friend Lord Sharpe of Epsom and congratulate him on his first-class maiden speech. How lucky we are to benefit from his broad experience in so many different fields. He is very welcome indeed. I also congratulate my noble friend...
My Lords, I was going to say that it was a great pleasure to follow the noble Baroness, Lady Wheatcroft; as former newspaper editors we could both have reflected on how there was once a silly season where we were not dealing with such serious issues this close to Christmas—but...
My Lords, I was going to say that it was a great pleasure to follow the noble Baroness, Lady Wheatcroft; as former newspaper editors we could both have reflected on how there was once a silly season where we were not dealing with such serious issues this close to Christmas—but...
My Lords, this Bill will implement customs, VAT and excise obligations arising under the Northern Ireland protocol. The terms of the withdrawal agreement and the Ireland/Northern Ireland protocol create a unique status for Northern Ireland. It remains part of the UK’s customs territory but will continue to apply the EU’s...
My Lords, this Bill will implement customs, VAT and excise obligations arising under the Northern Ireland protocol. The terms of the withdrawal agreement and the Ireland/Northern Ireland protocol create a unique status for Northern Ireland. It remains part of the UK’s customs territory but will continue to apply the EU’s...
My Lords, over the course of this parliamentary term, we have seen the introduction of many things. Although the Government have not invented content-free legislation, they have certainly furthered that process through the liberal use of secondary legislation following primary legislation which is unable or unwilling to set things out...
My Lords, over the course of this parliamentary term, we have seen the introduction of many things. Although the Government have not invented content-free legislation, they have certainly furthered that process through the liberal use of secondary legislation following primary legislation which is unable or unwilling to set things out...
My Lords, I am grateful to the Minister for introducing this Bill and to all noble Lords who have taken part in this debate. Before I turn to my broader contribution, I welcome the noble Lord, Lord Sharpe of Epsom, to your Lordships’ House and congratulate him on his maiden...
My Lords, I am grateful to the Minister for introducing this Bill and to all noble Lords who have taken part in this debate. Before I turn to my broader contribution, I welcome the noble Lord, Lord Sharpe of Epsom, to your Lordships’ House and congratulate him on his maiden...
My Lords, thank you for your thoughtful contributions to this debate. I shall try to address the issues raised but first, I shall briefly review the achievements of this Bill.
At its heart, the legislation seeks to ensure that businesses across the United Kingdom can continue to trade unhindered after the...
My Lords, thank you for your thoughtful contributions to this debate. I shall try to address the issues raised but first, I shall briefly review the achievements of this Bill.
At its heart, the legislation seeks to ensure that businesses across the United Kingdom can continue to trade unhindered after the...
My Lords, I thank my noble friend for his explanation of the Bill and I certainly welcome it. I congratulate the Government on attempting to reinforce the powers to tackle tax evasion and on seeking to minimise the changes involved. I also welcome, as expressed so clearly by the noble...
My Lords, I thank my noble friend for his explanation of the Bill and I certainly welcome it. I congratulate the Government on attempting to reinforce the powers to tackle tax evasion and on seeking to minimise the changes involved. I also welcome, as expressed so clearly by the noble...
My Lords, the Bill is welcome for the practical measures it contains, but more for the notwithstanding clauses that have been omitted and were previously threatened. In a way, it is another tortuous step along the way to deliver the easy Brexit that the Government, or their Brexit-controlling cabal, promised....
My Lords, the Bill is welcome for the practical measures it contains, but more for the notwithstanding clauses that have been omitted and were previously threatened. In a way, it is another tortuous step along the way to deliver the easy Brexit that the Government, or their Brexit-controlling cabal, promised....