Every parliamentary written question tabled by James Wild this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 61–80 of 473 · this parliament
Whether HMRC will publish regular statistics on exemption applications, outcomes and processing times under Making Tax Digital.
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
What assessment she has made of the risk that people who should qualify for exemption will incur penalties under the Making Tax Digital regime; and what steps she is taking to mitigate that risk.
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
How many and what proportion of applications for exemption from Making Tax Digital have (a) been granted, (b) been refused and (c) are pending decision.
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
What steps HMRC is taking to ensure that digitally excluded people are aware of their right to apply for an exemption.
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
How many appeals against decisions to refuse exemption from Making Tax Digital for Income Tax Self Assessment have been (a) submitted, (b) upheld and (c) rejected.
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025. Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approx...
What proportion of NHS dental practices are accepting new adult NHS patients in (a) North West Norfolk constituency and (b) Norfolk.
As of 5 June 2026, the latest data available, none of the National Health Service dental practices in the North West Norfolk constituency were showing as ‘accepting new adult patients when availability allows’. For the Norfolk and Waveney Integrated Care ...
With reference to her oral statement of 21 May on Middle East: Economic Response, whether additional resourcing will be provided to HM Revenue and Customs to (a) administer and enforce changes to the taxation of for
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether the projected additional tax income from the proposed reforms to foreign branch profit
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, what estimate she has made of the amount of annual revenue from the proposed changes to the ta
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether her Department has made an impact assessment of the proposed reforms to foreign branch
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, how she intends to legislate for the proposed changes to the taxation of foreign branch profit
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether a full Tax Information and Impact Note will be published for the proposed reforms to t
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, what assessment she has made of the potential impact of the proposed reforms to the taxation o
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
What assessment he has made of the effectiveness of Sentencing Council guidelines for animal cruelty.
When deciding what sentence to impose the courts are required to take into account the circumstances of the offence and the offender, including the culpability of the offender and the harm they caused. In setting a sentence, courts must follow any relevan...
With reference to her oral statement of 21 May on Middle East: Economic Response, what assumptions on oil and gas prices, trading volumes, and company behavioural responses underlie the forecast that reforms to the
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
What assessment she has made of the level of delays by HMRC in processing VAT rebate claims submitted by agricultural shows in respect of VAT exempt admissions income; and what steps she is taking to ensure timely p
HMRC are responsible for the effective management and oversight of the UK tax system. They consider all VAT rebate claims in line with VAT law including the fundraising exemption. Where claimants provide all evidence required under the law, they will rece...
With reference to the Upper Tribunal decision in Yorkshire Agricultural Society [2025] UKUT 00004, handed down on 9 January 2025, what assessment she has made of the application of VAT to admissions income for agric
HMRC considered the decision in Yorkshire Agricultural Society and its application to similar events in 2025. Consequently, they issued new guidance in Revenue and Customs Brief 3 (2025) and updated the help card for fundraising events on GOV.UK.
What assessment he has made of trends in the level of the use of custodial sentences for animal cruelty offences since the Animal Welfare (Sentencing) Act 2021 became law.
When deciding what sentence to impose the courts are required to take into account the circumstances of the offence and the offender, including the culpability of the offender and the harm they caused. In setting a sentence, courts must follow any relevan...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether her Department plans to conduct a public consultation on the detailed design of the pr
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, from which accounting periods the changes to the taxation of foreign branch profits will have
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...