Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to the judgment in Schofield v HM Revenue and Customs [2012] EWCA Civ 927 (11 July 2012), what steps his Department has taken against PricewaterhouseCoopers for designing and marketing the tax avoidance scheme rejected by the court.

It is not possible for HM Revenue and Customs (HMRC) to provide details of any action taken in connection with these organisations.

In the March 2015 Budget, the Government challenged the accountancy and tax professional bodies to improve how they deal with their members who promote tax avoidance schemes.

The professional bodies have responded positively to this challenge and are working with HMRC to agree a new standard to which their members will need to adhere.