Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to the evidence of Kevin Nicholson, Head of Tax, PWC, to the Committee of Public Accounts of 31 January 2013, question 39, HC 870-i, if he will seek from Luxembourg's tax authorities information about who advised, sold, arranged or organised tax avoidance deals taking place in that country.

HM Revenue and Customs (HMRC) routinely shares information with other tax administrations; this is normal practice and is one of many tools HMRC uses when enquiring into tax avoidance. Where risks are identified HMRC will challenge these robustly. HMRC have a legal duty of confidentiality which limits the information they can disclose, including to ministers. I therefore cannot provide any further information about the subject of any enquiries which they may make.