§ 2.42 p.m.
§ Lord AYLESTONEMy Lords, I beg leave to ask the Question which stands in my name on the Order Paper.
The Question was as follows:
To ask Her Majesty's Government whether employees of the Inland Revenue may within the terms of their employment in the district in which they work, or outside of that district, advise companies on tax matters which could lead to tax avoidance.
§ Lord JACQUESMy Lords, the Inland Revenue's code of conduct expressly for-bids members of the Department under-taking work as taxation advisers or accountants. The rule does not distinguish between companies and other tax-payers, nor the area in which the advice is given. Local Revenue offices do, of course, give advice to taxpayers in the course of their normal business, but this does not extend to help with tax avoidance schemes.
§ Lord AYLESTONEMy Lords, is my noble friend saying that what would be legitimate within the law for an accountant would be quite improper for an officer of the Inland Revenue?
§ Lord JACQUESYes, my Lords.
§ Lord HOUGHTON of SOWERBYMy Lords, as a former Secretary of the Inland Revenue Staff Federation, may I ask my noble friend whether he is aware of any circumstances, or any specific cases, upon which a question of this kind could be based?
§ Lord JACQUESMy Lords, I have no such evidence. If any Member of this House can give us details of a case which requires investigation, I can give an assurance that it will be investigated.