Insolvency: Fees and Charges Jim Cousins To ask the Chancellor of the Exchequer what studies (a) his Department and (b) its (i) agencies and (ii) non-ministerial departments have made of the tax derived from fee income accruing from (A) corporation and (B) limited liability partnerships in respect of insolvency work. Mr. Timms No such studies have been made. HM Revenue and Customs do not collect data to this level of detail.