§ Mr. Nicholas Wintertonasked the Chancellor of the Exchequer if the proposed new powers to tax inspectors will enable them to conduct their duties in 48W private houses without supervision by the owners.
§ Mr. Robert SheldonAn officer of the Inland Revenue, when so authorised by a warrant issued by a justice of the peace under the proposed new powers, may enter premises covered by the warrant and search them whether or not the owner is present.
§ Mr. Nicholas Wintertonasked the Chancellor of the Exchequer how many letters he has received from members of the general public in connection with the proposals in the Finance Bill to permit tax inspectors to enter private premises.
§ Mr. Robert SheldonOne letter has been received by my right hon. Friend the Chief Secretary. I cannot trace any others at present.
§ Mr. Nicholas Wintertonasked the Chancellor of the Exchequer if tax inspectors will be permited to confiscate any documents from a householder if they judge that such documents are necessary to their investigation.
§ Mr. Robert SheldonUnder the proposals in Schedule 6 of the Finance Bill, an officer of the Inland Revenue who enters and searches premises under a warrant from a justice of the peace in cases of suspected tax fraud may remove any documents which he reasonably believes may be required as evidence in procedings in respect of such an offence. Such documents are returnable at the end of any proceedings or if eventually not required.
§ Mr. Trotterasked the Chancellor of the Exchequer what was the result of the visit to the private living accommodation of the tenant of the Black Cap public house in Camden Town by seven VAT officials on 13th April.
§ Mr. Robert SheldonInquiries are continuing, and I am not yet in a position to answer the hon. Member's Question.
§ Mr. Trotterasked the Chancellor of the Exchequer how many VAT officials and police officers entered the private home of Mr. George Button at Dartford, Kent; at what time of day they arrived to what extent they searched private cars, clothes cupboards and drawers, handbags 49W and other personal effects; what was the result of the search; and whether it was carried out in accordance with the department's normal rules.
§ Mr. Robert SheldonSeven Customs and Excise officers and two police officers—one of whom was a woman officer, because a woman and children were known to be there, arrived at Mr. Button's home, which is also his registered business address for VAT purposes, at about 8.00 a.m. Four of the Customs officers and the police officers entered the bungalow and sought documentation relating to the business in cupboards, drawers and handbags. In addition, one car was searched. No evidence of VAT fraud was found. The other three officers, who had been taking stock and searching the garage and workshop outbuildings were invited into the bungalow by Mrs. Button. The search was carried out in accordance with departmental rules under the authority of a search warrant issued under the provisions of Section 37(3) of the Finance Act 1972.
§ Mr. Trotterasked the Chancellor of the Exchequer on how many occasions VAT officials have searched private accommodation; and in how many of these cases evidence leading to a prosecution for a VAT crime was discovered.
§ Mr. Robert SheldonCustoms' records show that private accommodation has been searched by VAT officials on 143 occasions. On 28 of these occasions the premises searched were also the place of business for VAT purposes. Evidence of a VAT criminal offence has been found on 139 occasions; 29 prosecutions have so far been started in connection with these searches.