Question to the HM Treasury:

To ask Her Majesty's Government what plans they have, if any, to introduce legislation under which partners of law and accounting firms judged by the courts to have sold unlawful tax avoidance schemes would not be permitted to become members of the General Anti-Abuse Rule Panel and advise HM Revenues and Customs.

The General Anti-Abuse Rule (GAAR) Advisory Panel is an independent body led by a Chair, appointed through an open recruitment process in line with Cabinet Office guidance. Members of the panel are appointed by the Commissioners of HM Revenue and Customs (HMRC), advised by the Chair of the panel. There are no plans to introduce new legislation.

The Chair and other panel members do not receive remuneration, but HMRC reimburse expenses reasonably incurred by them in carrying out their duties. It is not possible for HMRC to provide details of expenses reimbursed to each member of the panel due to HMRC’s duty of confidentiality.