Treasury written question – answered at on 22 June 2011.
To ask the Chancellor of the Exchequer pursuant to the answer of 19 May 2011, Official Report, column 324W, if he will commission an assessment of the corporation tax gap attributable to avoidance by small and medium-sized businesses based in the UK.
HMRC's most recent estimates of tax gaps were published in “Measuring Tax Gaps 2010”
http://www.hmrc.gov.uk/stats/measuring-tax-gaps-2010.htm.pdf in September 2010. HMRC continues to review the methodologies used to produce tax gap estimates in the light of new information and data with the intention of producing finer levels of analysis of the tax gap in future publications. This will include more robust analysis of the taxpayer behaviours underlying the tax gap.
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