HC Deb 02 November 1993 vol 231 cc113-4W
Mr. Mandelson

To ask the Chancellor of the Exchequer if he will list those cases brought before the courts by the Commissioners for the Inland Revenue in relation to offshore trusts between 1985 and 1992.

Mr. Dorrell

The cases were as follows: (in re Clore No. 3) Commissioners of the Inland Revenue and Stype Investments—1985 STC 394, Minden Trust (Caymen) Ltd. and Commissioners of the Inland Revenue—1985 STC 758, Commissioners of the Inland Revenue and Brackett—1986 STC 521, Dawson and Commissioners of the Inland Revenue—1989 STC 473, Montagues Trust Company (Jersey) Ltd. and Commissioners of the Inland Revenue—1989 STC 477, Jones and Lincoln-Lewis—1991 STC 307, and Marshall and Kerr—1991 STC 686).

All references are to Simons tax cases.

Mr. Mandelson

To ask the Chancellor of the Exchequer if he will list those occasions between October 1992 and October 1993 on which he formally communicated concerning the externally held sterling balances with(a) committees of the Commonwealth, (b) the division of the International Monetary Fund dealing with offshore balances and (c) the World bank division dealing with offshore currency holdings.

Mr. Nelson

I have made no such communication.

Mr. Mandelson

To ask the Chancellor of the Exchequer what is his policy with regard to institutions and bodies which advertise and offer advice on offshore tax avoidance and who bid for Government business; and if he will make a statement.

Mr. Dorrell

Government Departments seek to ensure that there are no matters which would make it inappropriate for them to have business dealing with particular firms.

The provision by such a firm of tax planning advice, the adoption of which would be within the confines of tax law, would not in general be regarded as such a matter.

Mr. Mandelson

To ask the Chancellor of the Exchequer what specific steps the Inland Revenue has taken to investigate untaxed payments from abroad to unincorporated bodies in the United Kingdom.

Mr. Dorrell

Where appropriate, the Inland Revenue makes inquiries, using its powers to gather relevant information, in order to investigate payment from abroad to unincorporated bodies.

Mr. Mandelson

To ask the Chancellor of the Exchequer if he will place in the Library those reports he has had from the European Commission relating to offshore funds since 1 January 1991; and if he will make a statement.

Mr. Dorrell

So for as I am aware, no such reports have been published.