Results 1-20 of 10,903 for speaker:Stephen Timms

Written Answers — Treasury: Business: Billing (23 Nov 2009)

Stephen Timms: The Business Payment Support Service was launched on 24 November 2008 to support viable businesses in temporary financial difficulties. Up to 15 November 2009, the service has agreed over 231,600 time to pay arrangements with businesses to spread tax payments of £4.07 billion. This has helped to support over 150,000 businesses, the vast majority of whom are small and medium sized, that...

Written Answers — Treasury: Corporation Tax: Credit Unions (23 Nov 2009)

Stephen Timms: As industrial and provident societies, credit unions are liable to corporation tax as any other company but subject to specific exemptions under section 486 and 487 of the Income and Corporation Taxes Act 1988. This legislation provides that the principle activity carried out by a credit union, namely making loans to its members, is not liable for corporation tax. However, credit unions are...

Written Answers — Treasury: Corporation Tax: Credit Unions (23 Nov 2009)

Stephen Timms: The figures requested are not available because it is not possible to identify credit unions from other credit providers through corporation tax records.

Written Answers — Treasury: Taxation: Holiday Accommodation (23 Nov 2009)

Stephen Timms: I refer the hon. Gentleman to the answer I gave the hon. Member for Montgomeryshire (Lembit Öpik) on 12 October 2009, Official Report, column 263W.

Written Answers — Treasury: Vat (23 Nov 2009)

Stephen Timms: HM Revenue and Customs (HMRC) consulted on proposals to simplify the VAT Partial Exemption and Capital Goods Scheme rules in summer 2008, as part of the wider VAT simplification review. That consultation included the de minimis rules. Responses to the consultation confirmed widespread support for taking this work forward over a three-year period, focusing on the standard method for partial...

Written Answers — Treasury: VAT: Health Services (23 Nov 2009)

Stephen Timms: When they are dispensed to an individual for their personal use, by a registered pharmacist, against a prescription issued by a doctor, dentist, or certain other health professionals with prescribing rights (whether on form FP 10 or otherwise), most drugs and medicines are zero-rated for VAT. There is no similar zero rate for goods supplied against a prescription by appliance contractors,...

Written Ministerial Statements — Treasury: Tax Law Rewrite Project (19 Nov 2009)

Stephen Timms: I am pleased to tell the House that today we are introducing the Corporation Tax Bill and the Taxation (International and Other Provisions) Bill. These two Bills complete a 13 year task of rewriting the majority of direct tax legislation for individuals and businesses that started in 1996. They are the Tax Law Rewrite project's final Bills and maintain the project's high standards in making...

Written Answers — Business, Innovation and Skills: Manufacturing Industries: Minerals (12 Nov 2009)

Stephen Timms: My Department has not prepared an assessment of the lime manufacturing industry, and does not therefore have a view on the economic viability of that industry. The Department does not have the resource to take a view on every industry, but does take a reactive approach when circumstances warrant such action.

Written Answers — Treasury: Construction Industry Scheme (12 Nov 2009)

Stephen Timms: In 2008-09 1.02 million unique taxpayers (individuals and businesses) were registered under the Construction Industry Scheme: 171,000 were registered as contractors and made returns; 965,000 were registered as sub-contractors and received at least one payment during the year. 114,000 were registered as both a subcontractor and a contractor.

Written Answers — Treasury: Departmental Training (12 Nov 2009)

Stephen Timms: The number of staff attending the courses in the 12 month period 1 October 2008 to 30 September 2009 is as follows: (a) harnessing the power of your personality - 1; National School of Government course designed for those who have to take responsibility for making things happen and are dependent on the performance of others to do so. (b) overpayments recovery workshop - 191; Internal HMRC...

Written Answers — Treasury: HM Revenue and Customs (12 Nov 2009)

Stephen Timms: HM Revenue and Customs' (HMRC) 'frontline' staff can be of any grade. This includes Senior Civil Service staff that have responsibility for dealing with our major taxpayers, involving, for example Corporation or Inheritance Taxes. HMRC has the following staff grades: Chief Executive/Permanent Secretary Senior Civil Service 3 Senior Civil Service 2 Senior Civil Service 1a Senior Civil Service...

Written Answers — Treasury: Revenue and Customs: East Kilbride (12 Nov 2009)

Stephen Timms: HM Revenue and Customs (HMRC) has offices at Plaza Tower and Queensway House and Hawbank stores at East Kilbride. The number of staff by grade employed at these offices on 1 April each year is provided in the following table. Grade 2005 2006 2007 2008 2009 Grade 6 (7) 4 (4) 7 (7) 7 (7) 7 (7) Grade 7 (14) 14 (14) 12 (12) 13 (13) 17 (17) Fast Stream (0) 3 (3)...