§ Mr. WallaceTo ask the Chancellor of the Exchequer what information he has regarding diverging standards of proof required by VAT tribunals in England and Scotland in respect of the evidence required to establish error for purposes of imposing civil penalties; and if he will make a statement.
§ Mr. Kenneth ClarkeThe VAT tribunals are independent bodies. Her Majesty's Customs and Excise are not aware of any diverging standards of proof required by them.