Clause 6 - Disclosure of value added tax avoidance schemes
Finance Bill
11:15 am
Stephen Hammond (Wimbledon, Conservative)
I am sorry, Sir Nicholas. The Paymaster General stated several times that the Government would use assessment to combat certain schemes. She also said that 800 schemes had now been disclosed. I wonder how many of those 800 schemes have been tackled by assessment. The Paymaster General also spoke about the tax gap—the amount not collected through non-compliance, which included avoidance. However, she has not yet answered the point made by my hon. Friend the Member for West Suffolk about whether there is any impediment to UK legislation because of the rulings of the ECJ. Can she answer those two points?