Question to the HM Treasury:

To ask Her Majesty's Government, further to the Supreme Court judgment in Her Majesty’s Revenue and Customs (Appellant) v Pendragon plc and others (Respondents) [2015] UKSC 37, whether they have (1) investigated, (2) fined, or (3) prosecuted, KPMG for designing and marketing the tax avoidance scheme.

HMRC cannot comment on individual cases, but will investigate any allegations of wrongdoing brought to their attention.

The Government and HM Revenue and Customs (HMRC) are determined to continue to tackle promoters and enablers of tax avoidance schemes. In March 2020, HMRC published on GOV.UK their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters and enablers of tax avoidance.

HMRC publish the standards they expect agents to adhere to and monitor these standards. HMRC have several powers to address poor agent practice in instances where the standard for agents is breached.