HC Deb 24 January 1985 vol 71 c502W
Mr. McCrindle

asked the Chancellor of the Exchequer if he has any plans to seek powers for value added tax tribunals to examine the imposition of penalties by the Commissioners of Customs and Excise; and if he will make a statement.

Mr. Hayhoe

The Government's proposals concerning the role of the VAT tribunals in relation to the proposed penalties are contained in draft clause 15 of appendix 5 to the consultative paper "The Collection of Value Added Tax" published by Customs and Excise in November last year. Views expressed in response to the consultative paper will be taken into account when final decisions are made prior to publication of the 1985 Finance Bill.