HM Treasury written question – answered at on 22 January 2018.
To ask Her Majesty's Government whether Caledonian MacBrayne registered their sea-going employees in a company registered in Guernsey; and, if so, how much revenue was foregone by HMRC in employer's national insurance contributions.
The provision of ferry services in Scotland is a devolved matter, and CalMac Ferries Limited and its subsidiaries are companies wholly owned by the Scottish Government. HMRC cannot comment on the tax affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.
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