§ Mr. Maclean
To ask the Chancellor of the Exchequer if he will ensure that papers relating to taxation of offshore trusts and tax enforcement are not passed to the Paymaster General. 
§ Mr. Gordon Brown
[holding answer 26 January 1998]: I refer the right hon. Member to the second of my answers to the right hon. Member for Hitchin and Harpenden (Mr. Lilley) of 10 December 1997, Official Report, column 576. Decisions on the taxation of offshore trusts and tax enforcement are a matter for me.