§ 28. Sir Robert Smith (West Aberdeenshire and Kincardine)How many cases she has been asked to pursue by the Inland Revenue; and how many she has pursued. [41541]
§ The Advocate-General for Scotland (Dr. Lynda Clark)There has been provision in legislation since 1857 to the effect that proceedings in the Court of Session raised by the Inland Revenue shall be in the name of the appropriate Law Officer. Following devolution, the Advocate-General became the appropriate Law Officer. The Advocate-General has no responsibility for raising or conducting proceedings. That responsibility, along with all policy decisions, remains with the Commissioners of the Inland Revenue. Proceedings are instructed or conducted by the office of the solicitor to the Inland Revenue, and, since May 1999, more than 1,300 Inland Revenue actions have been dealt with, as I have just explained.
§ Sir Robert SmithI am disappointed to hear that there does not seem to be discretion as to whether to take those 158 actions forward. Perhaps the Advocate-General will consider whether, once legal advice has been sought, some actions should not be pursued on the grounds that there may have been a genuine mistake. In particular, will she consider whether a growing number of cases are having to be pursued because of the complexity of the tax system? Perhaps she will encourage the Chancellor to consider simplifying the tax system, especially in the light of self-assessment.
The Advocate-GeneralAs I tried to explain to the hon. Gentleman, policy matters and the conduct of litigation in Inland Revenue cases are not matters for me as Advocate-General. In my role as a constituency Member, however, I shall pass on the hon. Gentleman's comments.