Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much HMRC has spent on (a) legal advice and (b) other legal costs in relation to the loan charge since it was introduced.

HMRC does not hold an estimate of the total amount of legal costs relating to the Loan Charge since it was introduced in 2016.

HMRC will, when needed, incur costs instructing external counsel and other litigators. Costs records are maintained where required for litigation. Where such records are maintained, the costs recorded only include litigation expenses, and time spent by HMRC’s lawyers and litigators rather than total HMRC staff time and other expenses.

HMRC also has an internal legal team that provides legal advice on a number of different areas, such as developing, changing, and maintaining legislation, guidance, and interpretation of law. Therefore, to obtain and compile a total cost figure for all legal advice and other legal costs relating to the Loan Charge since 2016 would come at disproportionate cost.