To ask the Chancellor of the Exchequer if he will bring forward legislative proposals to (a) make the design and promotion of schemes intended primarily as a vehicle for tax avoidance illegal and (b) establish penalties for those involved in the design and promotion of such schemes. (270774)

Tax evasion is unlawful. It is unlawful for any person to assist in or induce the preparation or delivery of any information, return or accounts or other documents he knows will be, or are likely to be, used for any purpose of tax and which he knows to be incorrect.