Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what discussions he had with the Secretary of State for International Development on the priorities for negotiations on the tax treaty with Lesotho.

The Chancellor of the Exchequer has not had any discussions with the Secretary of State for International Development on tax treaty negotiations between the UK and Lesotho. HMRC is the lead department for the negotiation of the UK’s tax treaties, reporting to HM Treasury Ministers. HMRC seeks views from a range of interested parties including DFID on which countries to engage with, taking into account economic factors, the need to counter avoidance and evasion, and the role of treaties in promoting development. DFID supports this approach which led to recent successful negotiations with Lesotho.