§ Mr. Heathcoat-Amoryasked the Chancellor of the Exchequer whether the Inland Revenue will be involved in the proposed studies at the University of Bath of the costs that people incur in complying with their personal tax obligations.
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§ Mr. MooreA research team led by Professor C. T. Sandford is planning to make a survey of the costs to individual taxpayers of meeting their income tax and capital gains tax requirements. We have welcomed the valuable work which Professor Sandford has done in the past on compliance costs in relation to other parts of the tax system. The proposed further study will be a useful addition to this. With my authority, the Inland Revenue has been closely involved with the preliminary work on the study and, subject to the normal rules of confidentiality, they look forward to co-operating fully with the research team's programme.