Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many tax avoidance cases HM Revenue and Customs (HMRC) has settled prior to litigation in each of the last five years; and how many of those cases were settled (a) wholly or (b) in part in HMRC's favour.

HM Revenue and Customs settles thousands of enquiries every year, including enquiries into tax avoidance, in line with the Litigation and Settlement Strategy. This is available at: https://www.gov.uk/government/publications/litigation-and-settlement-strategy-lss.

Detailed records of avoidance cases taken to litigation are maintained, however, not in a format that enables the information requested to be provided.