Written questions by Dhesi.

Whether she has assessed the potential merits of making (a) directors and (b) owners of (i) dissolved and (ii) all other companies personally liable for the underpayment of taxes arising from the adaptation of tax (A) avoidance and (B) evasion schemes that those companies have (1) promoted and (2) made earnings from.

The Government is committed to closing the tax gap and cracking down on avoidance and evasion. The Government is determined to do more to close in on promoters of marketed tax avoidance and recently consulted on a package of measures to strengthen HMRC’s powers to tackle them. HMRC also carries out civil and criminal investigations into suspected tax evasion, including where there is suspicion of third parties being involved in fraud or evasions. All investigations are assessed to determine which action would be most appropriate. It is a fundamental principle of the tax system that taxpayers are responsible for their own tax affairs. However, HMRC does levy penalties on promoters of tax avoidance and uses the Joint and Several Liability legislation to seek to recover penalty liabilities from appropriate individuals: including directors; shadow directors; or participators when the company becomes insolvent.

Commonwealth and Development Affairs, whether she has made a recent estimate of the value of Russian owned assets held in the Overseas Territories.

The Overseas Territories (OTs) stand with the UK in condemning Russian aggression in Ukraine. The OTs have committed to implement UK sanctions in full. The Governments of the Territories take seriously their responsibility for the implementation and enforcement of sanctions within their jurisdictions. The Territories have frozen assets worth approximately US $9 billion. OT Governments have informed us that the vast majority of these assets belong to persons designated under the Russia sanctions regime.

Whether any military officers have been sent to Israel for the purposes of monitoring the ceasefire in Gaza.

No. A small number of UK planning officers have embedded in the US-led Civil Military Coordination Centre (CMCC), including a 2* deputy commander, to ensure that the UK remains integrated into the US-led planning efforts for Gaza post-conflict stability. This team is not monitoring the ceasefire in Gaza. The UK continues to work with international partners to support the Gaza ceasefire to see where the UK can best contribute to the peace process.

When she plans to introduce a universal stop notice for tax avoidance schemes.

The Government recognises the damage caused to the tax system by those that promote tax avoidance schemes. It takes action to prevent that damage, for example by publishing details of schemes and promoters to help customers to steer clear of or otherwise exit such schemes. The Government is determined to do more to close in on promoters of marketed tax avoidance and recently consulted on a package of measures to strengthen existing powers. This included a proposal to introduce a Universal Stop Notice. It will respond to this consultation in due course.

Whether she plans to allow legitimate cyber activity (a) necessary for the (i) detection and (ii) prevention of crime and (b) justified as being in the public interest.

The Government is conducting an ongoing review of the Computer Misuse Act. As part of the review, we are scoping several proposals to update the act, including how we can better support legitimate cybersecurity researchers so they can operate within a clear and supportive legal framework, while maintaining robust safeguards against misuse.Engagement, including with the cyber security industry, is underway to refine the approach and an update will be provided in due course.

What progress he has made on implementing recommendation 36 of the LGBT Veterans Independent Review, published in May 2023.

Recommendation 36 relates to the expansion of the Veterans’ Covenant Healthcare Alliance (VCHA) accreditation scheme to include care homes and hospices. In July 2024, a pilot was launched by the Royal Star and Garter, supported by the VCHA. An evaluation of the pilot, led by the Royal British Legion, commenced in summer 2025. The evaluation findings will assess the practical viability of the scheme and will be accompanied by a full analysis of the options and associated financial costs.Recommendation 38 relates to treatment for addiction. Veterans can access all substance misuse services available to non-veterans. In addition, the National Health Service has commissioned Op COURAGE, the veterans’ mental health and wellbeing service which provides support to veterans with substance misuse and mental health issues. NHS England are developing plans to provide training and education about the needs of the Armed Forces community to NHS staff through the National Armed Forces training and education programme. This will include NHS services that provide support to veterans with addiction issues.

Commonwealth and Development Affairs, what recent steps she has taken with humanitarian organisations to prevent sexual violence in conflict-affected areas in Ethiopia.

Combatting conflict-related sexual violence (CRSV) within Ethiopia continues to be a key focus for the UK and we work with UN partners as well as NGOs and the Red Cross in order to support those affected by these particular human rights violations. Civilians across various regions have been severely impacted over many years of conflict and the number of people affected continues to rise.The UK has prioritised healthcare, psychosocial support, access to justice, as well as policy efforts to increase accountability. In the last financial year, we allocated £4.6 million to deliver Gender Based Violence (GBV) and child protection services in Tigray, Afar, Amhara, Oromia and Somali regions. Between June 2023 and January 2025, GBV and child protection services reached over 50,000 women and girls, across 19 health facilities in affected regions. The UK remains committed to preventing CRSV and funding for GBV prevention and response has increased this financial year. Funding for future years has not yet been allocated.Civilians in Amhara region have been severely impacted by over two years of conflict between government forces and 'Fano' militias. The ongoing conflict has led to significant humanitarian need and widespread conflict-related human rights violations and abuses, including extra-judicial killings, sexual and gender-based violence and attacks against civilians. The Ethiopian Human Rights Commission has called for full investigations into abductions and killings of civilians and for perpetrators to be held accountable. Humanitarian indicators are deteriorating with 68 per cent of children now acutely malnourished and diseases, including cholera, spreading. The UK has consistently called for civilians to be protected, human rights abuses to be independently investigated and for the conflict to be resolved through dialogue.

What information her department holds on the potential benefit of the (a) construction and (b) operation of a western rail link to Heathrow Airport on (i) trends in the level of economic growth (ii) the environment and (iii) civil society.

The economic and societal benefits of a western rail link to Heathrow Airport were previously assessed as part of a business case development process which concluded in 2021. No further work to assess the benefits of a rail link has been undertaken by DfT since then, as Heathrow expansion plans were not progressed at the time. Given changes in commuter and leisure travel patterns and the wider economy since that time, the benefits of any such scheme will need to be revisited. Any promoter is expected to develop a clear surface access strategy as part of their expansion plans, and any necessary surface access improvements will be financed through private funding.

What progress he has made on implementing recommendation 38 of the LGBT Veterans Independent Review, published in May 2023.

Recommendation 36 relates to the expansion of the Veterans’ Covenant Healthcare Alliance (VCHA) accreditation scheme to include care homes and hospices. In July 2024, a pilot was launched by the Royal Star and Garter, supported by the VCHA. An evaluation of the pilot, led by the Royal British Legion, commenced in summer 2025. The evaluation findings will assess the practical viability of the scheme and will be accompanied by a full analysis of the options and associated financial costs.Recommendation 38 relates to treatment for addiction. Veterans can access all substance misuse services available to non-veterans. In addition, the National Health Service has commissioned Op COURAGE, the veterans’ mental health and wellbeing service which provides support to veterans with substance misuse and mental health issues. NHS England are developing plans to provide training and education about the needs of the Armed Forces community to NHS staff through the National Armed Forces training and education programme. This will include NHS services that provide support to veterans with addiction issues.

Commonwealth and Development Affairs, what recent discussions he has had with his counterpart in Pakistan on levels of religious freedom in that country.

Promoting freedom of religion or belief (FoRB) is a core part of the UK's diplomatic engagement with Pakistan. Ministers and senior officials have consistently raised this issue with Pakistani counterparts, including in August 2025 when I voiced concern over violence against the Ahmadiyya community with Pakistan's Deputy Prime Minister. Our High Commission in Islamabad also continues to engage regularly on the persecution of religions minorities, as well as wider issues of misuse of blasphemy laws, desecration of places of worship, and the need to uphold fundamental rights in line with international standards. The UK Government remains concerned by the FoRB situation in Pakistan and will continue to urge the Pakistani authorities to guarantee the rights and safety of all religious communities.

How many officials were investigated under their Department's disciplinary processes in each of the last 5 years.

In this instance, ‘disciplinary process’ has been defined as a misconduct and discpline case and ‘officials’ as Civil Servants. The table below shows the total number of misconduct cases over the last five years. Financial YearNumber of Misconduct cases2020-211512021-221512022-232092023-243042024-25334 The total numbers of misconduct cases that had full investigations is not held centrally and could be provided only at disproportionate cost.

What steps he is taking to improve systems for delivering oxygen to battlefield trauma casualties without making use of pressurised cylinders; and what estimate he has made of when this will be available for frontline use.

The Ministry of Defence (MOD) deploys oxygen concentrators under certain circumstances to deliver oxygen without pressurised cylinders. The Defence Investment Plan will set out any further funding available to support the wider roll out of oxygen concentrators to deliver oxygen to battlefield trauma casualties.

How many officials were investigated under their Department's disciplinary processes in each of the last 5 years.

From HR data, there are currently 911 individual staff showing on the disciplinary report as at 30/09/2025. The disciplinary report is a point in time report of all staff who are or have been undergoing disciplinary action including those cases where an investigation has been or is taking place. We are unable to provide further information as the report does not show historic data beyond live cases and those closed in the past 12 months.

Whether she has made an assessment of the potential merits of creating a single firearms licensing authority for England and Wales.

The Government has no plans to introduce a single firearms licensing authority. The Firearms Act 1968 places statutory responsibility for firearms licensing on the Chief Officer of Police of each individual force in England, Wales and Scotland. This framework is supported by Statutory Guidance to Chief Officers of Police issued by the Home Secretary in respect of firearms licensing, and by Authorised Professional Practice issued by the College of Policing.

When she plans to answer Question (a) 74612 and (b) 74613, tabled on 3 September 2025.

The responses to Written Parliamentary Questions 74612 and 74613 were published on 22 October 2025.

How many officials were investigated under their Department's disciplinary processes in each of the last 5 years.

HM Treasury does not hold data on the number of investigations it has conducted. Its disciplinary data collection is limited to the number of formal disciplinary cases that have taken place and number of sanctions issued

Commonwealth and Development Affairs, what recent discussions he has had with representatives of UK Overseas Territories on progress made on adopting publicly accessible registers of company beneficial ownership.

I refer the Hon Member to my Written Ministerial Statements of 3 July and 22 July which provide an update on progress achieved to date and details of next steps. We have clearly conveyed to our partners in the remaining Overseas Territories the urgency of meeting previously agreed deadlines and expect prompt action. I raised these points directly with the elected leaders of Bermuda and the Cayman Islands on my visit to those Territories last month, and in my recent conversations and correspondence with the Premier of the British Virgin Islands (BVI). Baroness Hodge visited the BVI at my request in September and I recently met with her to discuss her findings. This issue will also be discussed at the upcoming Joint Ministerial Council. The registers should offer streamlined access to a broad range of legitimate users, supporting proactive investigations, deterring the concealment of illicit gains, and promoting maximum transparency.

How many officials were investigated under their Department's disciplinary processes in each of the last 5 years.

The following table contains the number of Ministry of Justice (inc. HMPPS) employees who had a disciplinary investigation case opened against them between 1 April 2020 and 31 March 2025, by financial year:Financial Year Number of Employees who had an investigation case opened against them 2020 - 20211,4702021 - 20221,4432022 - 20231,6102023 - 20242,0792024 - 20252,467CaveatsThis is based on the latest available investigations data as at 30 September 2025 and includes all cases where the investigation was commissioned or opened between 1 April 2020 and 31 March 2025 by financial year.A small proportion of individuals will have been subject to multiple investigation cases. Within each financial year, individuals are only counted once in this table, regardless of how many investigations are opened against. However, where an individual has an investigation opened in more than one year, they will be counted once in each of those years.This only includes cases where the individual that the case was opened was employed by MoJ HQ, HMPPS, HMCTS, OPG, LAA, and CICA, and will include all cases regardless of outcome. This excludes non-payroll employees such as agency staff and contractors.Within HMPPS, all investigation cases related to disciplinary processes and so all investigation cases have been included here. Within MoJ, investigations can relate to either disciplinary processes or grievances processes. Therefore, only investigations relating to disciplinary processes have been included.

Commonwealth and Development Affairs, what support his Department is providing to humanitarian organisations operating in conflict-affected areas of Ethiopia.

Combatting conflict-related sexual violence (CRSV) within Ethiopia continues to be a key focus for the UK and we work with UN partners as well as NGOs and the Red Cross in order to support those affected by these particular human rights violations. Civilians across various regions have been severely impacted over many years of conflict and the number of people affected continues to rise.The UK has prioritised healthcare, psychosocial support, access to justice, as well as policy efforts to increase accountability. In the last financial year, we allocated £4.6 million to deliver Gender Based Violence (GBV) and child protection services in Tigray, Afar, Amhara, Oromia and Somali regions. Between June 2023 and January 2025, GBV and child protection services reached over 50,000 women and girls, across 19 health facilities in affected regions. The UK remains committed to preventing CRSV and funding for GBV prevention and response has increased this financial year. Funding for future years has not yet been allocated.Civilians in Amhara region have been severely impacted by over two years of conflict between government forces and 'Fano' militias. The ongoing conflict has led to significant humanitarian need and widespread conflict-related human rights violations and abuses, including extra-judicial killings, sexual and gender-based violence and attacks against civilians. The Ethiopian Human Rights Commission has called for full investigations into abductions and killings of civilians and for perpetrators to be held accountable. Humanitarian indicators are deteriorating with 68 per cent of children now acutely malnourished and diseases, including cholera, spreading. The UK has consistently called for civilians to be protected, human rights abuses to be independently investigated and for the conflict to be resolved through dialogue.

Communities and Local Government, how many officials were investigated under their Department's disciplinary processes in each of the last 5 years.

The data held on how many officials were investigated under the department’s disciplinary processes is not held in the format requested, and is contemporaneous and personally sensitive in nature. For that reason information on disciplinary proceedings is not usually disclosed.