§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer what is the policy of the Inland Revenue, in assessing leasing schemes for tax relief, in respect of establishing that the taxpayer has, in fact, completed meetings and signed documents on the dates claimed; and what are the Inland Revenue manpower considerations involved.
§ Mr. LilleyAs in other areas of investigation, whatever steps seem appropriate in individual cases are taken to verify the facts where there are doubts about the true sequence of events. It is not possible to isolate the manpower costs associated with such verifications.