§ Mr. BarronTo ask the Chancellor of the Exchequer if he will make it his policy to stop overseas mail order arrangements for selling through a personal agent operated by certain tobacco companies to avoid the payment of United Kingdom tax and duty. [22962]
§ Mr. Heathcoat-AmoryA case of this kind is currently the subject of a judicial review application before the High Court. Customs and Excise consider that this scheme is a distance selling operation which should give rise to a charge of UK excise duty and VAT. The court is expected to give judgment later this month.