Did you mean data speaker:Victoria Atkins?
Victoria Atkins: ...Trust to improve the standard of mental health care at the Trust. Part 3 is an assessment of progress made at Rampton Hospital since the most recent CQC inspection activity to offer an up-to-date assessment of the service provided at the hospital. Today the CQC have reported on part 2 and 3 of this review. I am grateful to the CQC for the rapid and extensive work that has been...
Victoria Atkins: ..., nurseries and family hubs. We have been clear that we want to see that happening in more areas. I would encourage any colleague who is concerned about that, rather than waiting for some mythical date in the future, to ask our local authorities whether they are using these toolkits, because they are freely available, and they can and should put them in place.
Victoria Atkins: ...in his opening speech. As he agrees so much with the Nuffield Trust’s report, does he also agree with its former chief executive who said that his ideas on general practice represent “an out of date view” and “will cost a fortune”? It is becoming increasingly clear that the Labour party’s approach to our NHS is empty words about reform followed by the phrase “funded by...
Victoria Atkins: ...the most vulnerable in our society. But again, the timing of the strikes is so very cynical, because their impact and tail will, I am sorry to say, have consequences beyond tomorrow’s stop date.
Victoria Atkins: ...not yet been reached, and some companies will have, or may still inform HM Revenue and Customs (HMRC) that they are not trading, therefore HMRC would not expect returns from them. Given this, up to date and accurate information cannot be provided.
Victoria Atkins: ...that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation. However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this...
Victoria Atkins: ...that he raised about the EU contemplating changes to the system, and as far as we know, we do not believe that the EU is considering that. Of course, we will ensure that that information is up to date. I am told that as recently as 2021, the EU Parliament said that it was not considering that, but I appreciate that international politics change. I reiterate the support that the Government...
Victoria Atkins: ...31 July 2023, when payments start. HMRC will exercise its collection and management discretion and will not collect any income tax that may have been due on payments made from 31 July 2023 to the date the legislation takes effect. Other publications The government is also publishing the following consultations: Plastic Packaging Tax - mass balance approach: The government is consulting...
Victoria Atkins: ...is not in, or of itself, a criminal offence. However, there are a range of offences which might be committed by those who promote tax avoidance schemes or advise on their use. On that basis, to date, while there have been no prosecutions of individuals related to schemes subject to the Loan Charge, a number of individuals are currently under criminal investigation by HMRC for offences...
Victoria Atkins: .... In doing so, it assesses non-domestic properties to determine the Rateable Value (RV) of each. The RV represents the annual rent a property would achieve if let on the open market at a valuation date which is set in law. The Government’s Review of Business Rates sought views on ways in which the valuation system for business rates could be improved. As set out in the Government’s...
Victoria Atkins: ...recipients have certainty over their tax position prior to legislation being introduced, from today HM Revenue and Customs (HMRC) will not collect any IHT in relation to payments made up to the date the legislation comes into force. Any IHT paid by the personal representatives of estates who did not previously qualify for relief from IHT on HSS and GLO scheme payments will now be entitled...
Victoria Atkins: The guidance on exceptional circumstances for late applications to Self-Employment Income Support Scheme (SEISS) grants was last reviewed in February 2022. This coincided with the final date for making a late claim of 28 February 2022; this date was published in advance on GOV.UK. HMRC has no plans to publish the criteria for exceptional circumstances of late applications for SEISS grants....
Victoria Atkins: HMRC are processing applications within service level. While awaiting a VAT number, businesses can continue to operate and should begin maintaining records and accounting for VAT on the date they become liable to register. VAT should not be disclosed separately until the registration number is received, but businesses should inform VAT-registered customers that VAT invoices will be issued...
Victoria Atkins: ...Insurance record through their Personal Tax Account and the ‘Check your National Insurance record’ and ‘Check your State Pension forecast’ services on the GOV.UK webiste. HMRC has updated all of these products with a statement to explain the deadline for making voluntary National Insurance contributions has been extended to 5 April 2025. The payment date for years 2006 to 2018...
Victoria Atkins: ...protects against large multinational groups and companies using aggressive tax planning and shifting their UK profits overseas. The amendment simply puts beyond doubt that the commencement date for the domestic top-up tax aligns with the multinational top-up tax and the internationally agreed timings, and no earlier. The start date is for accounting periods beginning on or after 31...
Victoria Atkins: ...should be able to complete the process of paying voluntary NICs online. More generally, individuals are encouraged to take responsibility for ensuring their NI record is correct and up to date. There are resources available to individuals to help them achieve this, including their Personal Tax Account and the ‘Check your National Insurance record’ and ‘Check your State Pension...
Victoria Atkins: ...has been confirmed. The alternative would be the potential seizure of product and loss of associated duty revenue. This also brings appeal cases into line with non-appeal cases where a future date for the revocation to take place may be agreed where deemed appropriate. Cases where revocation of an approval is linked to criminal prosecution would not be considered. The changes therefore...
Victoria Atkins: .... Clause 330 will amend existing legislation to allow investment zone tax sites to be designated via secondary legislation in the same way as freeport tax sites. Clause 331 will allow the sunset date for the investment zones, tax reliefs and special tax sites to be set in that secondary legislation. Businesses investing or hiring new employees in investment zone tax sites will have access...
Victoria Atkins: ...of the evidence and publish its conclusions as well. I hope colleagues will be reassured by the transparency that we seek to bring in. On the TRA itself, it started to investigate cases in 2021. To date, its completed cases include one new investigation and 11 measures transitioned from the EU. It investigates, for example, allegations of dumping, subsidy and unforeseen surges in imports,...
Victoria Atkins: ...For capital gains tax, those circumstances are where the conveyance or transfer takes place six months after the end of the tax year in which the contract is entered into. For corporation tax, the date is one year after the end of the accounting period for the contract. Capital gains tax rules provide that the transfer of assets between spouses and civil partners is made on a “no gain/no...