To ask the Chancellor of the Exchequer if he will impose a special tax on special purpose vehicles sold by tax advisers for tax avoidance purposes. [98427]

The Government have demonstrated their strong commitment to combating tax avoidance by countering it with legislation on over 40 separate occasions since 1997. They continue to keep the tax system under review and have already announced their intention to legislate to counter a number of tax avoidance schemes in the forthcoming Finance Bill.