§ Ms PrimaroloTo ask the Chancellor of the Exchequer what action Customs and Excise has taken to counter well known, widely used and successful VAT avoidance schemes. [27271]
§ Mr. Heathcoat-Amory[holding answer 29 April 1996]: Countering successful VAT avoidance schemes normally requires changes to the law. These are proposed in the annual Finance Bill, as with the recent changes to the VAT group registration provisions, or introduced by secondary legislation.
§ Ms PrimaroloTo ask the Chancellor of the Exchequer how Customs and Excise is proposing to counter well-known VAT avoidance schemes that use VAT place of supply rules to ensure VAT costs are avoided. [27272]
§ Mr. Heathcoat-Amory[holding answer 29 April 1996]: Customs and Excise, as part of its normal functions, is active in identifying VAT avoidance schemes, including those involving the manipulation of the rules on place of supply, and in suggesting and implementing measures to combat such avoidance. It would not be appropriate to specify in advance what any new measures might be.