That this House notes with concern the situation of the V11 footballers, who have been formally classified as victims of crime by the police, yet continue to face aggressive tax enforcement action in circumstances where the financial misconduct that harmed them was caused by regulated advisers; further notes with deep concern the severe personal impacts experienced by members of the group over the past decade, including relationship breakdowns, serious ill-health, hospitalisation and instances of suicidal distress, with wider ripple effects on families and children; also notes that the Government’s acceptance of the recommendations of the 2025 Independent Loan Charge Review has established a clear precedent for HMRC to apply proportionality, fairness and hardship considerations, including tax write-offs, when resolving historic tax cases involving taxpayers who acted on professional advice; believes that the same principles should now be applied urgently to the V11 case to ensure a fair, proportionate and humane resolution; calls on the Government and HMRC to conclude such a settlement and a review of this case without delay; and further calls on the Government to commit to wider reform of tax enforcement and professional-adviser regulation so that no other family or ex-player suffers the injustices experienced by the V11.