Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of making the (a) marketing and (b) operation of disguised remuneration schemes a criminal offence.

The promotion or operation of mass marketed tax avoidance schemes is not, in or of itself, a criminal offence, unless the promoter is acting in breach of an HM Revenue and Customs Stop Notice.

The Government is committed to tackling tax avoidance and is consulting on a package of measures, including potential new criminal powers, to facilitate swifter and stronger action against those who own or control promoter organisations.