Written Question·Treasury·UIN 107850
Tax Avoidance: Prosecutions
Tabled: 22 January 2026
Answered: 29 January 2026
Question
Peter Swallow
Labour — Bracknell
To ask the Chancellor of the Exchequer, what steps she is taking to implement the recommendation of the Independent Loan Charge Review 2025 on holding promoters of loan charge schemes to account.
Answer
Dan TomlinsonAs set out in the Government’s response to the Loan Charge Review, since the Loan Charge was introduced, HMRC’s approach to tackling promoters has become far more robust. The Government is also introducing new powers in Finance Bill 2025/26 to close in on...
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