§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will introduce legislation requiring the trustees and settlers of overseas trusts to appear before the appropriate tax authorities and the courts.
§ Mr. LilleyThere are existing powers enabling the general and special commissioners to summon any person (other than the appellant) to appear before them and give evidence.
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will introduce legislation to enable the Inland Revenue to freeze the activities of overseas trusts pending the trustees and settlers' co-operation with the Inland Revenue.
§ Mr. LilleyIt is not clear what activities the hon. Member wishes to freeze.