§ Mr. LidingtonTo ask the Chancellor of the Exchequer what are the(a) subjects and (b) terms of reference of the first two research studies undertaken by the Inland Revenue and HM Customs and Excise Joint Compliance Costs Research Programme. [16340]
§ Dawn PrimaroloThe first two research studies undertaken by the Inland Revenue and HM Customs and Excise in the Joint Compliance Costs Research Programme are: (i) a study of the compliance costs of corporation tax for UK businesses; and (ii) a study of the compliance costs of VAT for UK businesses. The terms of reference of the studies were covered by the contract notice in theOfficial Journal of the European Communities (OJEC) submitted on 26 May 2000.