Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many IR35 cases brought to tribunal led to (a) prosecution and (b) acquittal in each of the last five years.

Four IR35 cases have progressed to Tribunal in the last 5 years, all in 2011.

These tribunal actions represented civil litigation and in all four cases the customer’s appeal was allowed. All IR35 enquiries have been carried out using civil investigation powers, IR35 being anti-avoidance tax legislation. Where Tribunal hearings are required these would be on the basis of civil rather than criminal action, so there is no question of prosecution or acquittal, and customer appeals against tax charges are either allowed or dismissed.