§ Mr. Masonasked the Chancellor of the Exchequer what was the total value of farmers' special tax arrangements in each year since 1969.
§ Mr. Peter ReesI will let the right hon. Member have a reply as soon as possible.
§ Mr. David AtkinsonAsked the Chancellor of the Exchequer what training is given to officers of the Inland 27W Revenue and Customs and Excise with regard to surveillance techniques and raids on business premises and private homes.
§ Mr. Peter Rees[pursuant to his reply, 1 November 1979, c. 637]:
The information requested is as follows:
Inland Revenue
In view of the relatively few searches carried out under section 20C of the Taxes Management Act 1970, formal training would not be justified. Before each search, thorough briefing is given by experienced senior officers taking full account of the particular circumstances of the case.
Customs and Excise
The basic theoretical and practical aspects of surveillance techniques and the search of premises are included in the initial instruction of officers specially selected for investigation work. Those engaged on the most serious smuggling and tax evasion cases receive further special training in mobile surveillance.
This basic training includes the relevant law and administrative procedures and practical instruction on the search of business premises and private homes with the minimum of disturbance to members of the public.