HC Deb 22 May 1978 vol 950 c419W
Mr. Freud

asked the Chancellor of the Exchequer if he will give details of instructions that he has given to VAT Inspectors which would account for their operating in pairs.

Mr. Robert Sheldon

I have given no specific instructions on this matter. Normally, routine VAT control visits are made by officers working singly, but it may be necessary in some cases for a second officer to attend for supervisory or training purposes. More than one officer may sometimes be needed in other circustances; for example, when a visit to a large business is involved.