§ 17. Mr. Brothertonasked the Chancellor of the Exchequer if he is satisfied with the instructions issued to VAT inspectors regarding their duties.
§ Mr. Denzil Davies:Yes. The recent review of VAT conducted by the Commissioners of Customs and Excise and reported to Parliament in December involved a searching examination into the Department's administration of the tax. The review did not identify any major defects in the instructions given to VAT staff but as a matter of routine the Commissioners will continue to keep these instructions under scrutiny in the light of developments and experience.