To ask Her Majesty's Government what budget has been allocated to HM Revenue and Customs for 2009–10, 2010–11 and 2011–12 to provide resources to investigate and eliminate (a) tax evasion, and (b) tax avoidance. [HL1754]

HM Revenue and Customs (HMRC) allocates all resources on the basis of identified risk. HMRC staff cover the full range of risk-based compliance work. It is therefore not possible to provide a breakdown of the budget allocation in the manner requested.

To ask Her Majesty's Government what plans they have to minimise avoidance of new taxation measures being introduced. [HL1815]

The Government are committed to ensuring that new legislation minimises the opportunities for avoidance. All new measures are scrutinised by tax avoidance experts as part of the policy development process to ensure they are well targeted and effective. Consultation, where it is possible, also helps identify potential weaknesses in draft legislation. In the longer term the Government are committed to making further improvements to the robustness of the tax framework by developing principles-based or thematic approaches to legislation.

The Government will continue to use intelligence obtained from the Disclosure of Tax Avoidance Schemes regime and other sources to keep track of new developments in the avoidance market and where necessary will act swiftly to close down abusive schemes.