Question to the HM Treasury:

To ask Her Majesty’s Government how many cases of (1) corporate, and (2) individual, tax evasion in each of the last five years have involved a British Overseas Territory or a Crown Dependency.

The information requested is not available in this format.

HM Revenue and Customs publishes estimates of the tax gap each year. The latest edition was published on 22 October 2015 and is available on the gov.uk website.

Estimates are made for all major taxes, including corporation tax and income tax. However, this information is not broken down in such a way that can be used to identify the loss of tax receipts due to the tax regimes requested.