HC Deb 08 November 1979 vol 973 cc276-7W
21. Mr. David Atkinson

asked the Chancellor of the Exchequer if he is satisfied with the existing powers of search and entry into private homes and business premises available to the Inland Revenue and Her Majesty's Customs and Excise.

Mr. Lawson

The Inland Revenue must have adequate powers to prevent and detect tax evasion. Similarly, Her Majesty's Customs and Excise require sufficient power to safeguard the revenue and prevent smuggling. We have, however, undertaken to review these powers.