Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes now subject to the loan charge have been prosecuted for those schemes.

I refer the Hon. Member to the answer that was given on 3 November 2021 to the Question UIN 62867

I also note that you have recently asked a similar question (13728) and so thought it prudent to add the following context;

It is important to consider the complexities of criminal investigations of this nature when reflecting on progress to date. Whilst legislation came into force from 2016, the Loan Charge was a new charge on disguised remuneration loan balance outstanding at 5 April 2019.

Investigations (and any resulting trials) into circumstances like these are typically complex and lengthy. These cases often involve multiple participants, so require thorough investigation.