Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the review into the loan charge will include examining the roles of (a) scheme promoters, (b) umbrella companies and (c) tax advisers.

At Autumn Budget 2024, the Government committed to an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers.

Further details about the review will be set out in due course.