HC Deb 15 January 1998 vol 304 cc301-2W
22. Mr. Hawkins

To ask the Chancellor of the Exchequer what representations he has received regarding his plans for a general provision against tax avoidance. [21073]

Mr. Gordon Brown

Since I asked the Inland Revenue to look at the possibility of a General Anti-Avoidance Rule (GAAR) in my last Budget, a number of representations have been received expressing a variety of views. The Revenue have also held informal discussions with several representative bodies and other groups. Given the informal and exploratory nature of these talks, I do not think it would be right to disclose details at this early stage. There will be formal, public consultation before any General Anti-Avoidance Rule is introduced.

32. Mr. John M. Taylor

To ask the Chancellor of the Exchequer what discussions he has had with other Governments regarding measures to tackle tax avoidance. [21084]

Mr. Gordon Brown

The Government have had a number of discussions with other Governments about various aspects of tax avoidance.