§ Mr. Staintonasked the Chancellor of the Exchequer if he will make a statement on approaches to the EEC about participation by the United Kingdom in a scheme for mutual assistance between national tax authorities, including details of all subscribing countries and the criteria on the supply and use of tax information; and if he will undertake that entry into any such scheme by the United Kingdom will be subject to the approval of this House.
§ Mr. Robert SheldonA directive providing for mutual assistance between the tax authorities of the nine EEC member countries in the field of direct taxation was issued by the Council of the European Communities on 19th December 1977. Details of the assistance involved are contained in the Directive, the number of which is 77/799/EEC (published in the Official Journal of the European Communities on 27th December 1977 under the reference L336/15).
A provision to authorise the Inland Revenue to disclose the information required to be provided by the directive is included in clause 77 of the current Finance Bill.
504W£10,000, £15,000, £20,000 and £50,000, and a single person with similar earned incomes.
§ Mr. Robert SheldonThe figures are as follows:
A proposal has been made to the Council by the EEC commission to extend the scope of the directive to include value added taxes. The United Kingdom has reserved its position on this proposal which has been brought in the usual way to the attention of the Select Committee of the House of Commons on European Secondary Legislation.