Sir Amyas Morse's review of the Loan Charge

That this House welcomes the publication of Sir Amyas Morse’s Loan Charge review and the announcement that the Government will make some amendments to the relevant legislation; notes that loans made before 2010 will no longer be subject to the Loan Charge and that the self-assessment deadline has been delayed until 30 September 2020; believes that people should pay the tax that they owe, but that HMRC failed to work constructively with those seeking a Loan Charge repayment plan, with concerns that some may face bankruptcy or homelessness; demands HMRC review the implementation of this policy to ensure that nobody seeking to make repayment is treated unfairly with undeliverable financial demands; condemns the tax professionals who advised clients to use such loopholes given the importance of people paying their fair share for public services; and urges the Government to pursue the organisations that facilitated these loans.