To ask the Chancellor of the Exchequer, pursuant to the Answer of 10 January 2021 to Question 94314, on DMB Solutions: VAT, what proportion of the VAT element of the HMRC liquidation claim for DMB solutions Ltd has been recovered from funds obtained by the appointed Insolvency Practitioner; and if he will make a statement.
HMRC, in line with all other creditors, submit their claims in any insolvency event. The appointed Insolvency Practitioner will, as funds and assets are realised, distribute dividends to creditors. Any dividends issued are in relation to total debts rather than individual parts of creditors’ claims. Identifying VAT contributions is therefore not possible in any HMRC cases, including DMB Solutions Ltd.