Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she plans to introduce a universal stop notice for tax avoidance schemes.

The Government recognises the damage caused to the tax system by those that promote tax avoidance schemes. It takes action to prevent that damage, for example by publishing details of schemes and promoters to help customers to steer clear of or otherwise exit such schemes.

The Government is determined to do more to close in on promoters of marketed tax avoidance and recently consulted on a package of measures to strengthen existing powers. This included a proposal to introduce a Universal Stop Notice. It will respond to this consultation in due course.