HC Deb 30 July 1984 vol 65 cc53-60W
Mr. Fisher

asked the Chancellor of the Exchequer (1) what is the estimated cost of the Inland Revenue extra-statutory concession on income from abroad assessable on the remittance basis and remitted compulsorily to the United Kingdom under the Exchange Control Acts;

(2) what is the estimated cost of the Inland Revenue extra-statutory concession on untaxed interest paid to non-residents;

(3) what is the estimated cost of the Inland Revenue extra-statutory concession on capital allowances on the replacement of motor cars;

(4) what is the estimated cost of the Inland Revenue extra-statutory concession on borrowing and lending of securities;

(5) what is the estimated cost of the Inland Revenue extra-statutory concession on capital expenditure incurred in meeting the requirements of a fire authority on certain trade premises, (a) in Northern Ireland and (b) by leasors;

(6) what is the estimated cost of the Inland Revenue extra-statutory concession on captial allowances on patents sold to an associate;

(7) what is the estimated cost of the Inland Revenue extra-statutory concession on payments out of a discretionary trust which are entitled to relief from United Kingdom tax under the provisions of the Income Tax Acts or of a double taxation agreement;

(8) what is the estimated cost of the Inland Revenue extra-statutory concession on balancing charges on capital allowances for buildings after the cessation of trade;

(9) what is the estimated cost of the Inland Revenue extra-statutory concession on writing-down allowances on the sales of property sold by developers after that property has been let;

(10) what is the estimated cost of the Inland Revenue extra-statutory concession on gross payments by contractors to uncertified subcontractors where tax should have been deducted;

(11) what is the estimated cost of the Inland Revenue extra-statutory concession on apportionment of income in close companies, 90 per cent. or more owned by non-residents;

(12) what is the estimated cost of the Inland Revenue extra-statutory concession on underlying tax on portfolio investments whose dividends are received from overseas companies;

(13) what is the estimated cost of the Inland Revenue extra-statutory concession on underlying tax on insurance companies on dividends paid to it by a company resident in an overseas territory;

(14) what is the estimated cost of the Inland Revenue extra-statutory concession on distributions, by way of dividends or interest, made by loan or money societies;

(15) what is the estimated cost of the Inland Revenue extra-statutory concession on holiday clubs and thrift funds;

(16) what is the estimated cost of the Inland Revenue extra-statutory concession on trading activities undertaken for charitable purposes;

(17) what is the estimated cost of the Inland Revenue extra-statutory concession or moneys brought forward under section 17(1) of the Corporation Taxes Act 1970 by industrial and provident societies;

(18) what is the estimated cost of the Inland Revenue extra-statutory concession on the excess of a company's relevant income over its distribution where the amounts do not exceed £100 in any one financial year;

(19) what is the estimated cost of the Inland Revenue extra-statutory concession on interest on inter-bank loans;

(20) what is the estimated cost of the Inland Revenue extra-statutory concession on the transfer of businesses from individuals or partnerships to companies to whom stock relief can be passed on;

(21) what is the estimated cost of the Inland Revenue extra-statutory concession on the transactions of recognised money-brokers issuing short-term loans or advances;

(22) what is the estimated cost of the Inland Revenue extra-statutory concession on group relief and section 29 of the Finance Act 1973;

(23) what is the estimated cost of the Inland Revenue extra-statutory concession on insurance payments received by lessees on property held on leases of 50 years or less;

(24) what is the estimated cost of the Inland Revenue extra-statutory concession to persons treated as residents in the United Kingdom who incur gains chargeable to capital gains tax either before their arrival or after their departure from the United Kingdom in that financial year;

(25) what is the estimated cost of the Inland Revenue extra-statutory concession on capital gains tax exemptions to people who were absent from the United Kingdom for reasons of (a) employment, (b) overseas duties and (c) conditions of employment;

(26) what is the estimated cost of the Inland Revenue extra-statutory concession on property held by personnel representatives for the benefit of individuals who under a will are entitled to the proceeds of a house absolutely or for life;

(27) what is the estimated cost of the Inland Revenue extra-statutory concession on exemptions from capital gains tax for the matrimonial home of a separated couple;

(28) what is the estimated cost of the Inland Revenue extra-statutory concession on exemptions from capital gains tax for people over the age of 60 years where gains accrue on the disposal of a business owned for at least a year;

(29) what is the estimated cost of the Inland Revenue extra-statutory concession on exemptions from capital gains tax for persons who own separate businesses which are regarded for the purposes of section 124(2) of the Capital Gains Tax Act 1979 as the same business;

(30) what is the estimated cost of the Inland Revenue extra-statutory concession on retirement relief for directors of groups of companies;

(31) what is the estimated cost of the Inland Revenue extra-statutory concession on the disposal, following reorganisation of share capital, of unquoted shares acquired before 6 April 1965;

(32) what is the estimated cost of the Inland Revenue extra-statutory concession on retirement relief on the disposal of assets or shares by a director and used by a company;

(33) what is the estimated cost of the Inland Revenue extra-statutory concession on the tax borne by a beneficiary of a trust or the residuary legatee of an estate on apportioned income of a company under section 74 of the Capital Gains Tax Act 1979;

(34) what is the estimated cost of the Inland Revenue extra-statutory concession on funeral expenses set against estate duty liabilities;

(35) what is the estimated cost of the Inland Revenue extra-statutory concession on the property of Roman Catholic religious communities whose purposes are charitable resulting from the non-claimance of estate duty on the death of the nominal owners of the property;

(36) what is the estimated cost of the Inland Revenue extra-statutory concession on inter vivos gifts to charities where the claim to duty is not pursued against the charitable institution;

(37) what is the estimated cost of the Inland Revenue extra-statutory concession on surrender or discharge of prior or legal rights in a Scottish estate where estate duty is not claimed;

(38) what is the estimated cost of the Inland Revenue extra-statutory concession on disclaimers of rights under an English intestacy where estate duty is not claimed;

(39) what is the estimated cost of the Inland Revenue extra-statutory concession on the treatment, for estate duty, of premium savings bonds and savings contracts under the save-as-you-earn scheme held by persons who die domiciled in the Channel Islands, the Isle of Man or Northern Ireland;

(40) what is the estimated cost of the Inland Revenue extra-statutory concession on the allowance for, or repayment of, legacy or succession duty paid on the capital value of settled property which becomes liable for estate duty for the first time at its passing on the death of a life tenant;

(41) what is the estimated cost of the Inland Revenue extra-statutory concession on estate duty payable on the agricultural value of agricultural property;

(42) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on sales, within three years of death, of obects of national, scientific, historic or artistic interest on which exemption from estate duty has been allowed;

(43) what is the estimated cost of the Inland Revenue extra-statutory concession on the disposal, other than by sale, within three years of death, or because of non-observance within that period of an undertaking given when the exemption from estate duty was allowed;

(44) what is the estimated cost of the Inland Revenue extra-statutory concession on the exemption from estate duty of the income from property held to provide a pecuniary legacy to a residuary legatee;

(45) what is the estimated cost of the Inland Revenue extra-statutory concession on reduced rates of estate duty payable on the agricultural value of agricultural property where estate duty is chargeable in respect of an interest in a partnership which includes agricultural property among its assets;

(46) what is the estimated cost of the Inland Revenue extra-statutory concession on the relief from estate duty under section 71 of the Finance Act 1952 of the estates of (a) members of the armed forces and (b) members of the Royal Ulster Constabulary who died from injuries caused in Northern Ireland by terrorist activity in each of the last 10 years;

(47) what is the estimated cost of the Inland Revenue extra-statutory concession on deferred payment of estate duty when executives cannot immediately transfer to the United Kingdom sufficient of the deceased's foreign assets for such payment, because of restrictions imposed by foreign Governments;

(48) what is the estimated cost of the Inland Revenue extra-statutory concession on estate duty payable on property on the ceasing of an annuity;

(49) what is the estimated cost of the Inland Revenue extra-statutory concession on funeral expenses set against capital transfer tax;

(50) what is the estimated cost of the Inland Revenue extra-statutory concession on the property of Roman Catholic religious communities whose purposes are charitable resulting from the non-claimance of capital transfer tax on the death of one of the nominal owners of the property;

(51) what is the estimated cost of the Inland Revenue extra-statutory concession on inter vivos gifts to charities, where the cliam to capital transfer tax is not pursued against the charitable institution;

(52) what is the estimated cost of the Inland Revenue extra-statutory concession on capital transfer tax payable on agricultural property;

(53) what is the estimated cost of the Inland Revenue extra-statutory concession on the relief from capital transfer tax under paragraph 1 of schedule 7 to the Finance Act 1975 to the estates of (a) members of the armed forces and (b) members of the Royal Ulster Constabulary who died from injuries caused by terrorist activity in Northern Ireland in each of the last 10 years;

(54) what is the estimated cost of the Inland Revenue extra-statutory concession on deferred payment of capital transfer tax when executors cannot immediately transfer to the United Kingdom sufficient of the deceased's foreign assets for such payment, because of restrictions imposed by foreign Governments;

(55) what is the estimated cost of the Inland Revenue extra-statutory concession on works of art, normally kept overseas, which become liable to capital transfer tax on the owner's death solely because it is physically situated in the United Kingdom at the relevant date on account of public exhibition, cleaning or restoration;

(56) what is the estimated cost of the Inland Revenue extra-statutory concession over capital transfer tax liable on accumulation and maintenance settlements under paragraph 15(1) of schedule 5 to the Finance Act 1975;

(57) what is the estimated cost of the Inland Revenue extra-statutory concession on capital transfer tax liable on successive charges under paragraph 5(2) of schedule 5 to the Finance Act 1975;

(58) how he satisfies himself that, in the cases of each of the nine Inland Revenue extra-statutory concessions referred to in his answer to the hon. Member for Stoke-on-Trent, Central on 25 July, the cost is likely to be less than £100,000;

(59) how many staff of the Inland Revenue are employed in monitoring the cost of Inland Revenue extra-statutory concessions;

(60) pursuant to his reply of 25 July, whether he will take steps to monitor the cost of the Inland Revenue extra-statutory concession on bank interest received by charities;

(61) what is the estimated cost of the Inland Revenue extra-statutory concession on additional stamp duty liable on replicas of documents which have been spoilt or lost;

(62) what is the estimated cost of the Inland Revenue extra-statutory concession on stamp duty liable on lost documents;

(63) what is the estimated cost of the Inland Revenue extra-statutory concession on capital transfer tax liable on a disposition by a child in favour of his unmarried mother under section 46(3) Finance Act 1975 if (a) the mother is incapacitated from maintaining herself or (b) she is genuinely financially dependent on the child;

(64) what is the estimated cost of the Inland Revenue extra-statutory concession on capital transfer tax on property liable on the ceasing of an annuity;

(65) what is the estimated cost of the Inland Revenue extra-statutory concession on capital transfer tax liability of partnership assurance policies;

(66) what is the estimated cost of the Inland Revenue extra-statutory concession on direct exports from tankerloading fields under section (3)1(f) of the Oil Taxation Act 1975;

(67) what is the estimated cost of the Inland Revenue extra-statutory concession on where a participator elects, under section 8(4) of the Oil Taxation Act 1975, gas is excluded from the total of oil won;

(68) what is the estimated cost of the Inland Revenue extra-statutory concession on relief from capital gains tax on the repurchase of a business, or business asset, that had been previously sold;

(69) what is the estimated cost of the Inland Revenue extra-statutory concession on relief from capital gains tax on the replacement of business assets by unincorporated associations not established for profit;

(70) what is the estimated cost of the Inland Revenue extra-statutory concession on relief in mergers under schedule 18 to the Finance Act 1980;

(71) what is the estimated cost of the Inland Revenue extra-statutory concession on capital allowances for assets leased outside the United Kingdom;

(72) what is the estimated cost of the Inland Revenue extra-statutory concession on income tax on adoption allowances payable under section 32 of the Children Act 1975;

(73) what is the estimated cost of the Inland Revenue extra-statutory concession on income tax on the salaries of certain Hong Kong officials who work in the United Kingdom;

(74) what is the estimated cost of the Inland Revenue extra-statutory concession on relief under section 124 of the Capital Gains Tax Act on the sale of assets following cessation of trading;

(75) what is the estimated cost of the Inland Revenue extra-statutory concession on relief under section 125 of the Capital Gains Tax Act on assets sold in anticipation of liquidation;

(76) what is the estimated cost of the Inland Revenue extra-statutory concession on schedule D, case V, losses carried forward for set-off against future income from the same property;

(77) what is the estimated cost of the Inland Revenue extra-statutory concession on income tax paid in respect of mobility allowance received in any of the tax years 1975–76 to 1978–79;

(78) what is the estimated cost of the Inland Revenue extra-statutory concession on the postponement of capital allowances to secure double taxation relief;

(79) what is the estimated cost of the Inland Revenue extra-statutory concession on small payments under the construction industry tax deduction scheme;

(80) what is the estimated cost of the Inland Revenue extra-statutory concession on relief from income tax on retirement annuities;

(81) what is the estimated cost of the Inland Revenue extra-statutory concession on development land tax on the development of land for industrial use by prospective traders;

(82) what is the estimated cost of the Inland Revenue extra-statutory concession on development land tax on sums received by way of compensation for damage to land;

(83) what is the estimated cost of the Inland Revenue extra-statutory concession on stamp duty on the transfer of assets between non-profit making bodies with similar objects;

(84) what is the estimated cost of the Inland Revenue extra-statutory concession on stamp duty on the transfer of stock from persons to themselves operating as an executors' assent;

(85) what is the estimated cost of the Inland Revenue extra-statutory concession on stamp duty repaid on cancelled policies of insurance;

(86) what is the estimated cost of the Inland Revenue extra-statutory concession on stamp duty on the transfers of stock issued by the Electricity Board for Northern Ireland or the Northern Ireland Electricity Service;

(87) what is the estimated cost of the Inland Revenue extra-statutory concession on stamp duty on documents which assure group life and pension policies;

(88) what is the estimated cost of the Inland Revenue extra-statutory concession on capital transfer tax on subsequent devolutions of property under the wills of persons dying before 12 March 1952 whose estates are wholly exempted from estate duty under section 8(1) of the Finance Act 1894;

(89) what is the estimated cost of the Inland Revenue extra-statutory concession on loans to executors made by a close company for the payment of estate duty;

(90) what is the estimated cost of the Inland Revenue extra-statutory concession on associated close and small companies, which do not have substantial trading interdependence.

Mr. Moore

I shall let the hon. Member have a reply as soon as possible.

Mr. Fisher

asked the Chancellor of the Exchequer (1) how many staff of Her Majesty's Customs and Excise are employed in monitoring the cost of Her Majesty's Customs and Excise extra-statutory concessions;

(2) what is the estimated cost of Her Majesty's Customs and Excise extra-statutory concession on value added tax on dealer/loader schemes;

(3) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax on linked goods schemes;

(4) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax on imported insurance services provided by overseas insurers;

(5) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax on goods specially adapted for a particular handicapped person;

(6) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax on goods exported by a charity;

(7) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax on construction of self-contained buildings by a charity;

(8) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax on imported second-hand cars;

(9) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax payable on meals and drinks provided to temporary employees or organisers of agricultural and similar shows;

(10) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax payable on capital goods purchased or loaned for business entertainment;

(11) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax paid as a result of misdirection by a Customs and Excise officer;

(12) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on the waiving of value added tax which has been undercharged by a registered person as the result of a genuine misunderstanding;

(13) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on value added tax on repossessed goods;

(14) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on relief from value added tax on bad debts with regard to goods supplied under a contract reserving the supplier's title to such goods until they have been paid for;

(15) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on the valuation of used goods disposed of for no consideration;

(16) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on the valuation of used equipment for value added tax purposes, on deregistration;

(17) what is the estimated cost of Her Majesty's Customs and Excise's extra-statutory concession on the exclusion from taxable turnover of the value of the disposal of capital assets previously used in a business, for the purpose of value added tax registration or deregistration.

Mr. Hayhoe

I shall let the hon. Member have a reply as soon as possible.