§ Mr. Chris Smithasked the Chancellor of the Exchequer what arrangements are made by the Inland Revenue for release to appellants of factual information relating to tax assessments under appeal; what guidance he has issued on this matter; whether he proposes to take any steps to encourage or require the Inland Revenue to allow greater access to such information held on automated and non-automated records; and whether he will make a statement.
§ Mr. MooreIn the vast majority of appeals, all the relevant information in the Inland Revenue's possession will have been provided by the appellant himself. In cases where this is not so, any information on which the inspector of taxes intends to rely will be disclosed before or during proceedings of the independent appeal commissioners. I regard this as a full protection of the taxpayer's rights.