Jane Ellison: The Government recognises that reform of the US corporate tax system is a priority for the US administration. However, the US administration has not endorsed the border adjustment tax and Congress has not yet drafted a bill that sets out the legislative detail of proposed tax reform, including any border adjustment tax. We are following US tax reforms closely and their potential impact on UK...
Jane Ellison: Ultimately, the decision to offer the Lifetime ISA is for individual providers to make. The Government anticipates that the market will continue to grow over the course of the year as providers put their systems in place and develop their products.
Jane Ellison: The pension freedoms are available to anyone aged at least 55 who wishes to access money purchase pension savings. This applies to occupational and private pensions alike and is irrespective of their state pension age.
Jane Ellison: The Government continues to carry out a significant amount of work to assess the economic and fiscal impacts of leaving the EU, as part of a continuing programme of analytical work covering a range of possible exit scenarios, including sectoral analysis. The location of the European Union’s agencies is a matter for the European Union. As we enter into negotiations, we will work hard to seek...
Jane Ellison: Employers do not need to pay their employees by BACS (Direct Credit), but where they do, the BACS hash enables HM Revenue and Customs (HMRC) to automatically verify that the payment amount reported by the employer is the same as the payment received in the individual’s bank account. Where HMRC receives a hash from an employer, HMRC share whether or not this has matched with DWP who use...
Jane Ellison: HM Revenue and Customs conducted high level People Impact and Equality Assessments to inform its planning and has already published a summary to its staff. The Department is considering future publication plans.
Jane Ellison: HM Revenue and Customs does not have any plans to apply for accreditation as a Living Wage employer for either directly employed staff, or third party contracted staff. As a statutory requirement, HM Revenue and Customs ensures all staff employed directly or through third party contract receive at least the National Living Wage, which was introduced in April 2016.
Jane Ellison: The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue and Customs (HMRC). It would not be appropriate for Treasury Ministers to become involved in specific cases. Treasury Ministers do not generally consider the implications of individual court cases unless, on advice from HMRC, such cases have wide and significant...
Jane Ellison: There had been no arrests for fuel fraud in Northern Ireland since 1 January 2017 as of the end of March.
Jane Ellison: I refer the honourable member for Linlithgow and East Falkirk to the answer given on 24 April 2017 to his previous question on this subject.
Jane Ellison: Changes to staffing levels within HM Revenue and Customs will be dependent on the outcome of EU exit negotiations.
Jane Ellison: HM Revenue and Customs (HMRC) considers requests for ACAS Early Conciliations with an open mind and on a case by case basis, in consultation with ACAS. If a particular case has already gone through a robust internal appeal process, or is still going through HMRC internal procedures, then a request for Early Conciliation is likely to be declined.
Jane Ellison: From 1 April 2017, all former Concentrix staff who transferred to HM Revenue and Customs (HMRC) under TUPE terms were offered the opportunity to transfer to HMRC terms and conditions, including pay harmonisation.
Jane Ellison: The Government has carefully considered the evidence for applying a five per cent reduced rate of VAT on accommodation and visitor attractions and believes that the costs of doing so, estimated at £3.1 billion annually, outweigh the benefits. The Government holds all taxes under review and will always look to consider new evidence where it comes to light.
Jane Ellison: The Government carefully considers the equality impacts of measures at fiscal events on those sharing protected characteristics, including gender, race and disability - in line with both the Government’s legal obligations and with its strong commitment to equality issues. The analysis mentioned in the question ignores how a strong economy supports women and their families. Female...
Jane Ellison: The Government are determined that everyone who is entitled to the National Minimum Wage (NMW) and National Living Wage (NLW) receives it. Anyone who feels they have been underpaid NMW or NLW should contact the Acas helpline on 0300 123 1100. HM Revenue and Customs (HMRC) review all complaints that are referred to them. The Government has more than trebled annual funding of minimum wage...
Jane Ellison: A full assessment of the impact of the new optional remuneration rules was conducted. The government believes that the impact of the change is proportionate and has made the tax system fairer for all. Transitional arrangements have been introduced to help mitigate the impact for those currently tied into such agreements.
Jane Ellison: The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue & Customs (HMRC) in accordance with the appropriate statutory provisions. As such HM Treasury has not provided guidance to HMRC on dealing with cases where HMRC receives revenue which some persons may consider to be unjust enrichment.
Jane Ellison: With the leave of the House, I will close today’s debate, and it is a pleasure to do so. It has been an interesting and wide-ranging debate, and I thank all hon. Members for their contributions. I will try to touch briefly on their contributions, but I suspect, with the time being rather against me, that I will not be able to answer all their questions. As I said in my opening speech, we no...
Jane Ellison: What could be more exciting and important to talk about? I wonder. I reiterate that the Government warned Scottish Government officials at the time that the new funding model that they proposed would lead to the loss of eligibility for VAT refunds. I expect the SNP will raise the matter again, but it will continue to get that straightforward response to the issues that it has raised. There...
