During a Public Accounts Committee hearing with HMRC, James pressed officials on issues relating to the Loan Charge.
He questioned whether it was realistic to conclude ongoing settlement agreements by the deadline of the 30 September. He also sought assurances that individuals were being treated fairly in this process when Covid-19 restrictions affect getting access to enquiry notices.
HMRC said that it would require changes in legislation to amend the 30 September date to January 2021 which would allow people more time to respond.