HC Deb 18 May 1984 vol 60 cc270-1W
Mrs. Currie

asked the Chancellor of the Exchequer when he expects to announce his conclusion on the recommendations made by the committee on enforcement powers of the revenue departments in volumes 1 and 2 of its report, Cmnd. 8822.

Mr. Lawson

Subject, where appropriate to the outcome of the further discussions referred to in the answer of 8 May at column315, I expect to announce my conclusions on VAT towards the end of the year, in time for the legislative proposals to be published in the 1985 Finance Bill. On the direct taxes the Keith committee saw a need for more radical modernisation, and some of the proposals would also require substantial adjustments in working procedures. I have authorised the Board of Inland Revenue to have further consultations on these with the interested parties. I hope that, in the light of these discussions, it will be possible to bring forward next year draft clauses representing the Government's conclusions, with a view to legislation in 1986.