PARLIAMENTARY WRITTEN QUESTION
Corporation Tax: Tax Allowances (30 November 2016)

To ask Mr Chancellor of the Exchequer, what assessment he has made of the (a) annual cost to the public purse and (b) efficacy of the tax relief introduced under the Finance Act 2013 relating to disincorporation.

Asked by:
Kirsty Blackman (Scottish National Party)

HM Revenue and Customs routinely monitors the number and value of disincorporation relief claims made. The annual cost of the relief is negligible. The Government will continue to review the effectiveness of all tax reliefs.

Answered by:
Jane Ellison (Conservative)
5 December 2016