§ Sir W. Elliottasked the Chancellor of the Exchequer if he will arrange for VAT inspectors to arrange to see records of farming interests in the offices of appointed accountants, when these offices and the farms concerned are some considerable distance apart.
§ Mr. Robert SheldonValue added tax control is not solely concerned with the examination of a trader's records; it may also be necessary to raise queries with the trader and to be able to look at certain aspects of his business activities. On grounds of both effectiveness and economical administration, Customs and Excise generally require these measures to be taken at the same time. A farmer should not, however, normally be visited very frequently.