Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will (a) make an assessment of the disputed interpretation HMRC has placed on the scope of the agreement between HMRC and Roadchef Employee Benefit Trustees, arrived at by mediation and (b) take steps to resolve that matter.

This question was answered on 9th February 2022
The administration of the tax system is a matter for HM Revenue and Customs, who continue in dialogue with the customer.