§ Mr. Hillasked the Chancellor of the Exchequer whether he has reached a decision on the possible merger of the special commissioners of income tax and the value-added tax tribunals; and if he will make a statement.
§ Mr. RidleyA considerable number of comments were made in response to the consultative paper issued in October 1980. I am grateful for the amount of time and effort that many correspondents put into formulating their views. The comments did not show a clear consensus in favour of merger and I have decided that the proposed merger should not proceed, at least for the present.
The evidence that was received in response to the consultative paper did suggest support for improvements which could usefully be made in relation to the special commissioners, and I am now considering them, in particular the questions of appointment and' status, with my right hon. and noble Friend the Lord Chancellor.