§ Mr. PickthallTo ask the Chancellor of the Exchequer what is his policy for the collection of revenues from commercial trading at car boot sales. [35527]
§ Mr. Jack[holding answer 8 July 1996]: Those who trade commercially at car boot sales are expected to meet their tax obligations in the same way as any other trader. Equally, those who fail to meet these obligations are liable to investigation by the Inland Revenue and Customs and Excise. The tax authorities are continually on the look-out for any areas where there might be tax evasion.