Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to the tax tribunal's decision in the case of Stagecoach PLC and Stagecoach Group Holdings Limited v The Commissioners for HM Revenue and Customs, what assessment he has made of the role of KPMG in selling the scheme which the tribunal found to be unlawful.

During the last Parliament the Government announced over 35 measures and invested a further £800 million in HM Revenue and Customs to tackle tax avoidance and evasion. These measures include the Promoters of Tax Avoidance Schemes regime, introduced in Finance Act 2014, which aims to tackle the behaviour of certain promoters who meet various threshold conditions.

The Government is going further in this Finance Bill with a new Enablers’ penalty which tackles the wider supply chain of those involved in developing and implementing tax avoidance schemes.