HC Deb 19 June 1984 vol 62 c149W
Mr. Neil Hamilton

asked the Chancellor of the Exchequer what guidelines the Board of Inland Revenue gives to Her Majesty's inspectors of taxes regarding the use of tape recorders by taxpayers for the purposes of making accurate transcripts of meetings held between taxpayers and inspectors.

Mr. Moore

The Board of Inland Revenue has issued instructions to Her Majesty's Inspectors of Taxes that the use of tape recorders by taxpayers to record meetings between taxpayers and inspectors may be agreed provided the taxpayer undertakes to provide at his own expense a full and typed transcript of the proceedings to the Inland Revenue.