§ Mr. Meacherasked the Chancellor of the Exchequer by what authority the Inland Revenue obtains information from non-resident trustees of settlements governed by English law and of settlements governed by foreign law; and what evidence he has of the effectiveness of its powers in preventing the evasion of United Kingdom taxes, including estate duty.
§ Mr. Patrick JenkinThe tax law gives the Inland Revenue wide powers to obtain information from non-resident trustees, or, where necessary, from other persons. These powers are generally effective once the Revenue has knowledge of a transaction.