Written question asked by Terry Rooney (Labour) on Thursday, 30 April 2009, in the House of Commons. It was due for an answer on Thursday, 7 May 2009. It was answered by Baroness Ussher (Labour) on Monday, 15 June 2009 on behalf of the Treasury.

Tax Avoidance

Question: To ask the Chancellor of the Exchequer how many investigations concerning IR35 were launched in each of the last five years; and how many of them resulted in (a) prosecution, (b) an increase in tax due and (c) no further action.

Answer: The intermediaries legislation, commonly known as "IR35", was introduced with effect from 6 April 2000 to counter the avoidance of employed levels of tax and national insurance by individuals providing their services through intermediaries.Disclosure of HM Revenue and Customs' compliance data relating to the legislation would result in a risk of non- compliance with the legislation. Accordingly I am not able to provide the data requested.

Secondary information