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===Tax=== Some PFI deals have also been associated with [[tax avoidance]], including a deal to sell properties belonging to the UK government's own tax authority. The House of Commons [[Public Accounts Committee (United Kingdom)|Public Accounts Committee]] criticised [[HM Revenue and Customs]] over the PFI STEPS deal to sell about 600 properties to a company called [[Mapeley]], based in the [[tax haven]] of [[Bermuda]]. The committee said it was "a very serious blow indeed" for the government's own tax-collecting services to have entered into the contract with Mapeley, whom they described as "tax avoiders". Conservative MP [[Edward Leigh]] said there were "significant weaknesses" in the way the contract was negotiated. The government agencies had failed to clarify Mapeley's tax plans until a late stage in the negotiations. Leigh said: "It is incredible that the Inland Revenue, of all departments, did not, during contract negotiations, find out more about Mapeley's structure".<ref name="ccop"/>
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