Commissioners for Revenue and Customs Bill

Part of the debate – in the House of Lords at 4:30 pm on 22 March 2005.

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Photo of Lord Sheldon Lord Sheldon Labour 4:30, 22 March 2005

My Lords, before my noble and learned friend sits down, I have just one or two points to make. The coming together of the two departments will create some problems, and the safeguards that are going to be required are obvious.

Will my noble and learned friend take account of the fact that the Inland Revenue has a lighter touch because it deals with matters in the past and has time to consider them, whereas Customs and Excise is dealing with something that can disappear? Once goods have been smuggled in, it is difficult to get hold of them subsequently. The Inland Revenue has a lighter touch. Will my noble and learned friend take account of the fact that, when the two departments come together—I agree that they need to do so—there will be a danger in the speed with which they come together? Will my noble and learned friend take account also of the fact that we will need time to take those matters forward to preserve the honesty and integrity that he mentioned?