Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether any of the skilled persons reports submitted under section 166 of Financial Services and Markets Authority Act were prepared by a party engaged in tax avoidance schemes rejected by tax courts and tribunals.

The selection of a party to conduct a skilled person review under section 166 of the Financial Services and Markets Act (2000), as amended by the Financial Services Act (2012), is a matter for the independent regulators. To enable the Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA) to contract directly with the skilled person firm, the FCA and the PRA have developed a Skilled Person Panel in line with the Public Contracts Regulations 2006.