Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to paragraph 4.2 of the Government response to the 49th Report from the Committee of Public Accounts, Session 2014-15, for the effective management of tax reliefs, if he will (a) list and (b) place in the Library the external research reports commissioned by his Department which covers the use of tax reliefs.

A full list of external research reports commissioned by HM Revenue and Customs (HMRC), with links to the full reports, is published on the HMRC website here:

https://www.gov.uk/government/collections/hm-revenue-and-customs-research-report-collection