§ Mr. Tim Smith
asked the Chancellor of the Exchequer who are the members of the tax consultative committee; and what are its terms of reference.
§ Mr. Ridley
[pursuant to his reply, 4 July 1983, c. 22]: The tax consultative committee is an informal body which meets from time to time, under the chairmanship of a Treasury Minister, to discuss various problems in the direct tax field. It has no formal terms of reference, but acts as a sounding board on technical tax matters of current interest. Membership of the committee consists of, on the one hand, senior officials from the Inland Revenue and Treasury and, on the other, people knowledgeable about tax from the point of view of individuals, industry, commerce and the law. These "outside" members attend in a personal capacity because they are experts in their respective fields, not as representatives of a particular institution. The committee's discussions are confidential.