Tax Avoidance: Prosecutions
The question
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.
Answered by Dan Tomlinson
As 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 promoters of marketed tax avoidance and the other professionals who market or enable tax avoidance schemes.
These new powers will go further and include more criminal sanctions. This shows the Government’s clear determination to close in on the few remaining promoters by strengthening deterrents and introducing significant additional consequences for promoters who continue promoting tax avoidance schemes.
The Government will also publish a consultation in early 2026 on further measures for tackling promoters of avoidance.
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