To ask the Chancellor of the Exchequer what investigations HM Revenue and Customs has carried out in the last 12 months into those companies which have relocated their headquarters overseas to minimise their tax burden; and if he will make a statement. (308374)

HM Revenue and Customs may investigate where there is doubt as to whether a purported relocation is genuine. No details are available centrally as to the number of cases of this type that have been investigated and such details could be collated only at disproportionate lost.

To ask the Chancellor of the Exchequer what estimate his Department has made of the cost to the Exchequer of tax avoidance through employee benefit trusts in the latest period for which figures are available. (308970)

The information requested is not available, as HM Revenue and Customs does not record the amounts contributed to employee benefit trusts.

“Protecting Tax Revenues 2009”, published alongside the 2009 pre-Budget report and available at:

http://www.hmrc.gov.uk/pbr2009/protect-tax-revenue-5450.pdf

provides an illustrative breakdown of the tax gap in 2007-08 by behaviour. Figures for 2008-09 are not available.