Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect of the super-deduction on levels of tax fraud.

The super-deduction has safeguards within the legislation to prevent abuse, including the exclusion of connected party transactions and second hand assets.

The legislation also introduces a new anti-avoidance provision that applies to counteract arrangements which are contrived, abnormal, or lacking a genuine commercial purpose.