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1276966

registered interest
date	14/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Supreme Court judgment in Her Majesty’s Revenue and Customs (Appellant) v Pendragon plc and others (Respondents) [2015] UKSC 37, whether they have (1) investigated, (2) fined, or (3) prosecuted, KPMG for designing and marketing the tax avoidance scheme.
tabling member printed	Lord Sikka
uin	HL12178
answer	answer is ministerial correction date of answer 28/01/2021 answer text <p>HMRC cannot comment on individual cases, but will investigate any allegations of wrongdoing brought to their attention.</p><p> </p><p>The Government and HM Revenue and Customs (HMRC) are determined to continue to tackle promoters and enablers of tax avoidance schemes. In March 2020, HMRC published on GOV.UK their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters and enablers of tax avoidance.</p><p> </p><p>HMRC publish the standards they expect agents to adhere to and monitor these standards. HMRC have several powers to address poor agent practice in instances where the standard for agents is breached.</p> answering member printed Lord Agnew of Oulton question first answered 28/01/2021 14:35:11 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4885 label Biography information for Lord Sikka

1023620

registered interest
date	11/12/2018
answering body	Ministry of Defence
answering dept id	11
answering dept short name	Defence
answering dept sort name	Defence
hansard heading	Armoured Fighting Vehicles
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many (1) Warrior, and (2) Challenger armoured fighting vehicles were reported by the UK under the Conventional Armed Forces in Europe Treaty in each of the last ten years.
tabling member printed	Earl Attlee
uin	HL12178
answer	answer is ministerial correction date of answer 20/12/2018 answer text <p>Equipment numbers in the scope of the Conventional Armed Forces in Europe Treaty as an Official Statistics up to 1 January 2017 can be found here.</p><p>https://www.gov.uk/government/collections/conventional-armed-forces-in-europe-equipment-holdings-statistics-index</p><p>Following a public consultation, a decision was taken to stop publishing these figures but as at 1 January 2018, in scope of the Conventional Armed Forces in Europe Treaty, there were 270 Warriors and 221 Challenger Main Battle Tanks.</p> answering member printed Earl Howe question first answered 20/12/2018 15:15:28 answering member 2000 label Biography information for Earl Howe
tabling member	3425 label Biography information for Earl Attlee