Question to the HM Treasury:

To ask the Chancellor of the Exchequer if he will issue guidance to HM Revenue and Customs on unjust enrichment as a result of the case of the Roadchef Employees Benefit Trust.

This question was answered on 28th November 2017
The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in specific cases.