Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the dispute between HMRC and the Roadchef Employee Benefit Trust, whether Ministers of his Department were briefed before the House adjourned on 19 December 2017 that a valid tax repayment application was made by the former Chief Executive of the Roadchef Employee Benefit Trust in 2005; and if he will make a statement.

The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in the administration of the tax system in specific cases.