§ Mr. Wakehamasked the Chancellor of the Exchequer in what circumstances a trader may not appeal to a value added tax tribunal against a decision of the Commissioners of Customs and Excise; and if he is satisfied with the present arrangements.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 17th November 1978; Vol. 958, c. 388], gave the following reply:
A trader may not appeal to a value added tax tribunal where the decision of the Commissioners is not in respect of a matter falling within section 40(1) of the Finance Act 1972, as amended. This section provides for appeals on a wide 481W range of VAT matters and I am satisfied with the present arrangements.
§ Mr. Wakehamasked the Chancellor of the Exchequer how many cases have been heard by value added tax tribunals concerning the records of traders on special schemes in each of the last four years; and in what percentage of such cases the traders concerned won their appeals.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 17th November 1978; Vol. 958, c. 388], gave the following reply:
The number of appeals to value added tax tribunals concerning the records of traders on secondhand schemes is as follows:
1975 1 1976 6 1977 12 1978 to date 10 Only one trader, whose case was heard in 1977, won his appeal.
§ Mr. Wakeham,asked the Chancellor of the Exchequer how many traders are registered for each of the value added tax special schemes.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 17th November 1978; Vol. 958, c. 388], gave the following reply:
This information is not available because a specific record is not kept of the number of registered VAT traders using the value added tax second hand schemes.
However, some indication of the totals involved may be seen from the number of traders to whom the appropriate public notices have been issued, which are as follows:
Notice Second-hand goods Numberissued 711 Cars 44,342 712 Works of art, antiques and scientific collections 9,634 713 Caravans and motor cycles 6,732 720 Boats and outboard motors 1,332 721 Aircraft 139 722 Electronic organs 163 These numbers will include advisers such as accountants and lawyers.
§ Mr. Wakehamasked the Chancellor of the Exchequer whether he has any plans to change the regulations concerning the 482W keeping of records by value added tax registered traders on special schemes.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 17th November 1978; Vol. 958, c. 388], gave the following reply:
No.