§ Captain RANKINasked the Chancellor of the Exchequer whether instructions have at any time been given to His Majesty's inspectors or surveyors of taxes to demand production from any taxpayer of books for inspection; if in certain cases this course has been adopted; and, if by order of his Department, under what authority?
Mr. YOUNGThe answer to the first part of the question is in the negative. As regards the second part, cases arise from time to time in which inspection of a taxpayer's books is desirable to resolve doubts or settle questions outstanding, but such an inspection is in no case made without the taxpayer's concurrence.