HC Deb 22 May 1979 vol 967 cc91-2W
Mr. Trotter

asked the Chancellor of the Exchequer what action he proposes to take as a result of the decision in Cook v Customs and Excise in which the VAT tribunal found that the Commissioners of Customs and Excise had not assessed the appellant taxpayer to the best of their judgment and awarded costs against the commissioners.

Mr. Peter Rees

The Commissioners of Customs and Excise will be withdrawing the assessment and paying costs in accordance with the tribunal decision. Additionally, they will, in accordance with their usual practice, be studying the decision mentioned to see whether there is anything to be learnt from the particular facts of this case which could be applied generally.

Mr. Denzil Davies

asked the Chancellor of the Exchequer, assuming an identical pattern of spending, what would be the extra annual cost to a family of two adults and two children with a total gross family income of £4,000 per year of a standardisation of value-added tax of 12½ per cent.

Mr. Peter Rees

, pursuant to his reply [Official Report, 21 May 1979; Vol. 967, c. 40], gave the following answer:

It is estimated from the results of the family expenditure survey that the extra cost would be about £60 a year.