§ Mr. Gordon Brownasked the Chancellor of the Exchequer how many tax inspectors are allocated solely and exclusively to fraud investigations up to the current time; what was the equivalent figure in 1979; how many inspectors are attached to the special unit now; and what was the equivalent figure in 1979.
§ Mr. Moore[pursuant to his reply, 6 February 1984, c. 436]: The number of tax inspectors allocated solely and exclusively to fraud investigations was 72 in both 1979 and 1983.
By special unit I assume that the hon. Member has in mind the Inland Revenue special offices. The total number of inspectors attached to the special offices has increased from 52 in 1979 to 105 in 1983.
§ Mr. Gordon Brownasked the Chancellor of the Exchequer if he will list the powers of tax inspectors pursuing fraud investigations to search the home or office premises of someone suspected of tax evasion or fraud; and whether it is normal practice for investigators to do so, either under powers ascribed to them, or with the consent of the suspect.
§ Mr. Moore[pursuant to his reply, 6 February 1984, c. 436]: The power of Inland Revenue officials to enter and search under warrant the premises of someone suspected of tax fraud is given by section 20C of the Taxes
604W
Table 2 Income Tax Threshold in National Currency Threshold in £ Sterling Rate of Income Tax Per cent. Rate of Income Tax and Social Security Contributions Per cent. Single Person Belgium (Fr) 145,770 1,800 19.3 (20.4) 28 (29.2) Denmark (Kr) 21,050 1,470 13.7(39.1) 18.2 (43.6) France (F) 44,175 3,650 28.8 37.3 Germany (DM) 7,470 1,900 18 35.4 Greece (Dr) 168,500 1,160 5.9 14.4 Ireland (£Ir) 2,400 1,875 See note 6 See note 6 Italy (L) 4,038,200 1,680 18 24.1 Luxembourg (Lfr) 217,975 2,690 12.6 23.2 Netherlands (fl) 13,080 2,935 16.3 37 United Kingdom (£) 1,785 1,785 30 39 Management Act 1970 and may be exercised only with the express approval of the Board of Inland Revenue and a warrant issued by a circuit judge. Since its enactment in 1976, that power has been used in 19 cases where there was reasonable ground for suspecting that evidence of serious tax fraud was to be found. As part of their (in-depth) investigations into a taxpayer's affairs and with his agreement, Inspectors occasionally visit the office premises, or, less commonly, the home, of a taxpayer to inspect documents and records. These practices were reviewed by Lord Keith's Committee on Enforcement Powers of the Revenue Departments (Cmnd. 8822).