Asked by: Brian H. Donohoe (Labour - Central Ayrshire)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether his Department plans to pursue a claim for costs against Rangers Football Club.
Answered by David Gauke
The information requested was not held within the Department in the form requested. A number of parties were involved in litigation and it was not possible to extract costs relating to an individual party without incurring disproportionate costs.
Asked by: Brian H. Donohoe (Labour - Central Ayrshire)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 23 July 2014 to Question 205620, how his Department calculated the cost of providing the information requested.
Answered by David Gauke
The information requested was not held within the Department in the form requested. A number of parties were involved in litigation and it was not possible to extract costs relating to an individual party without incurring disproportionate costs.
Asked by: Brian H. Donohoe (Labour - Central Ayrshire)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what criteria HM Revenue and Customs uses to assess the prudence of settling a tax case when costs of pursuing a case are compared to the settlement offer.
Answered by David Gauke
HM Revenue and Customs' (HMRC’s) approach to taking-up, working and settling disputes is set out in its published Litigation and Settlement Strategy (LSS). Governance procedures for how HMRC settles big value disputes are set out in the published Code of Governance for resolving tax disputes.
Together the LSS and the Code of Governance assure taxpayers that tax rules are applied appropriately and even-handedly by HMRC.
Asked by: Brian H. Donohoe (Labour - Central Ayrshire)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what recent assessment he has made of the effectiveness of HM Revenue and Customs' accounting procedures relating to assessing the cost of pursuing big value claims.
Answered by David Gauke
HM Revenue and Customs' (HMRC’s) approach to taking-up, working and settling disputes is set out in its published Litigation and Settlement Strategy (LSS). Governance procedures for how HMRC settles big value disputes are set out in the published Code of Governance for resolving tax disputes.
Together the LSS and the Code of Governance assure taxpayers that tax rules are applied appropriately and even-handedly by HMRC.