The SNP has called on Prime Minister Theresa May to take “action to tackle international tax avoidance”.

Kirsty Blackman, depute leader of the SNP’s Westminster group, said it was “time to address years of inaction, and implement rigorous regulation that holds to account the wealthiest from exploiting offshore tax havens”.

She pointed to the Paradise Papers as evidence of vast amounts of wealth being hidden overseas.

Ms Blackman said: “A low tax, deregulated tax haven Britain is incompatible with our aspiration for a world-class social security system, a fair society, or good business practices. As we approach a period of long-term uncertainty with the harsh realities posed by a hard Brexit, we insist that rigorous regulation is brought forward to create a tax system that genuinely works for everyone.

“Key to creating a tax system based on justice and fairness is a widespread simplification of the UK tax code. The complexity of the tax code has created an unequal playing field, where the wealthiest benefit. The simplification of the UK tax code is critical to closing the tax gap, reducing the capacity to exploit loopholes in the system, and increasing the tax yield.”

She added: “We must place an immediate moratorium and review of the closure of HMRC offices in Scotland and across the UK. The invaluable advice offered by HMRC offices boosts our tax take, and supports local businesses and local jobs.”