§ Mr. Tim Smith
To ask the Chancellor of the Exchequer how many letters have been received by his Department on the subject of tax simplification since 1 September last year from industrial and commercial companies; and how he proposes to respond to these representations.
§ Mr. Maude
A total of 113 letters have been received on the subject of tax simplification, following my hon. Friend's circular to finance directors of industrial and commercial companies. I have assured all those who have written that I very much share the concern that the tax system should avoid unnecessary complexity and that we shall continue to introduce simplifications wherever possible.