This government is clear that everyone has a responsibility to pay the tax that is owed. HMRC cannot comment on individual cases, but it will investigate any allegations of wrongdoing brought to its attention.
HMRC has a strong track record in tackling tax avoidance schemes. The Finance Bill 2017-2019 introduced a tough new penalty so that the enablers of tax avoidance schemes that HMRC defeats, including the designers of schemes, will face penalties of 100% of the fees they have earned from the failed avoidance.
The government will continue to consider what further actions are necessary to tackle tax avoidance, evasion, and other forms of non-compliance.