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Tax Avoidance

Volume 479: debated on Thursday 17 July 2008

To ask the Chancellor of the Exchequer if he will direct HM Revenue and Customs to seek information from the US Internal Revenue Service on the sale of illegal tax shelters; and what information he has received on the availability in the UK of the VIPER products marketed by Ernst and Young. (219760)

Under the terms of the bilateral double taxation convention between the United Kingdom and the United States, the tax authorities of the two states have regular discussions about tax avoidance schemes, exchanging any information that is necessary for the assessment, collection and enforcement of the taxes covered by the convention.