§ Mr. David Atkinsonasked the Chancellor of the Exchequer if he is now in a position to announce the composition and terms of reference for the review of the enforcement powers of Inland Revenue and Customs and Excise.
§ Mr. Peter ReesI am pleased to say that the right hon. the Lord Keith of Kinkel PC has agreed to chair the committee; and the following have accepted684W an invitation to serve as members: The Lord Allen of Fallowfield CBE, Mr. Brian Crack FCA, Mr. John F. Avery Jones MA LLB FTII and Mr. Ernest V. Symons CB.
The terms of reference are to be:
To inquire into the tax enforcement powers of the Board of Inland Revenue and the Board of Customs and Excise, including: powers of investigation into the accuracy of returns including powers to call for information and documents: powers of entry and of search of premises and persons; powers relating to cases of fraud, wilful default or neglect and to cases of reckless action: but not including the ordinary processes of collecting outstanding tax and the charge of interest theron. To consider whether these powers are suited to their purposes having regard both to the need to ensure compliance with the law and to avoid excessive burdens upon taxpayers and to make recommendations.I understand that the committee will shortly be making known the arrangements for those interested to put in representations to it.