Question to the HM Treasury:

To ask Her Majesty’s Government, further to the Written Answer by Lord O’Neill of Gatley on 12 February (HL5642), how they describe the recent settlement of the payment of tax by Google if not as a "special arrangement".

HM Revenue and Customs (HMRC) collects the tax due under the law. It does not enter into special arrangements with taxpayers. In accordance with its published guidelines on resolving disputes, HMRC has taxed all of Google’s profits chargeable to tax in the UK for the period in question at the full statutory rate of tax.