ROADCHEF EMPLOYEES BENEFIT TRUST (No. 2)

That this House notes with concern that over 200 current and former employees of Roadchef Motorway Services at Harthill, Annandale Water, Bothwell and Hamilton in Scotland are still awaiting a decision from HM Revenue and Customs (HMRC) to repay the Roadchef Employees Benefit Trust the £10 million which was wrongly paid by Timothy Ingram Hill as tax on Roadchef share sale proceeds of over £26 million, which he obtained in breach of trust; believes that these funds, and its interest, belonged to the Trust, as ruled by the High Court in 2014; further believes that this case constitutes unjust enrichment by HMRC which should be remedied; further notes that many of the Roadchef employees were low-paid catering and cleaning staff and that many have sadly passed away; calls on HMRC to use its discretion to refund the full amount so that 4,000 current and former employees of Roadchef throughout the UK can receive their just entitlements; and further calls on the Government to review the regulation of employee benefit trusts in light of this case.