§ Mr. David Atkinson
asked the Chancellor of the Exchequer, pursuant to his reply to the hon. Member for Bournemouth, East, Official Report, 6 June, c. 853, whether there is a Treasury minute 69W concerning the treatment by the Revenue bodies of unknown or non-assessed liabilities; if he is satisfied with the way in which such liabilities are treated; if he has any plans to alter the treatment of such liabilities; and if he will make a statement.
§ Mr. Peter Rees
There is no Treasury minute concerning the treatment of unknown or non-assessed liabilities. When inquiring into possible liabilities, decisions are taken by the revenue departments with regard to all the relevant factors, including that of cost-effectiveness, and this is in accordance with the statutory duties vested in the Commissioners of Inland Revenue and Customs and Excise for the care and management of their respective taxes. I have confidence in the way the respective boards exercise their authority, and there are no plans for any change.