Investigatory Powers

Part of Clause 48 – in the House of Commons at 12:00 am on 17 May 1976.

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Photo of Mr William Clark Mr William Clark , Croydon South 12:00, 17 May 1976

The Chief Secretary said that when the inspector issues an excessive assessment it is up to the taxpayer to put in some accounts. If he puts in accounts the Chief Secretary said the Revenue had no alternative but to accept them. Why then should the Revenue search his premises? If it is still dissatisfied with the accounts that have been submitted, surely it can ask for capital statements, yearly rests, and if the taxpayer refuses to give them the inspector can go before the commissioners and obtain the power to go to the bank accounts, and so forth. The Chief Secretary is not misleading the House, but he is rather over-simplifying the position, because if the Revenue has to accept accounts there is no point in search.