Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 5 January 2015 to Question 219226 on multinational companies: tax avoidance, whether he has made any such request for the exchange of information with the Luxembourg tax authorities.

HM Revenue and Customs (HMRC) routinely shares information with other tax administrations; this is normal practice and is one of many tools HMRC uses when enquiring into tax avoidance. Where risks are identified HMRC will challenge these robustly. HMRC have a legal duty of confidentiality which limits the information they can disclose, including to ministers. I therefore cannot provide any further information about the subject of any enquiries which they may make.