§ Mr. Joel Barnettasked the Chancellor of the Exchequer if he issues instructions to value added tax inspectors that they should insist on seeing a trader's books on his premises even where such books are completed by an accountant recognised by the Department of Trade and Industry and when such books are made readily available at the accountant's premises; and if he will make a statement.
§ Mr. HigginsValue added tax control requires visits by officers to traders' premises and officers are, therefore, instructed normally to require records to be produced at those premises.
§ Mr. Joel Barnettasked the Chancellor of the Exchequer if he will issue instructions to value added tax inspectors asking them to give adequate notice when they propose to visit the offices of a trader or his accountant.
§ Mr. HigginsOfficers are instructed that visits should normally be made by prior appointment. Adequate notice should, therefore, generally be given.