Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate his Department has made of the level of revenue that will accrue to the public purse as a result of the implementation of Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union through proposed new section 128A of the Taxation (International and Other Provisions) Act 2010 as set out in the draft Finance Bill.
The Government has published its current view of this measure here:
https://www.gov.uk/government/publications/implementing-a-directive-on-tax-dispute-resolution-mechanisms-in-the-eu/legislating-the-directive-on-tax-dispute-resolution-mechanisms-in-the-european-union
We will be making an estimate of the revenue impact to the public purse as a result of implementation of the directive as the implementing legislation is finalised.