Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what progress his Department has made in its inquiry into the Luxembourg Leaks.

HMRC has reviewed all the documents relating to 142 customers who had documents relating to their tax affairs disclosed by the International Consortium of Investigative Journalists.

This work did not reveal a single case of material information where either the detail of the transactions had not already been provided to HMRC or when examined did no more than confirm HMRC’s understanding of particular arrangements that were already known to HMRC.