Clause 132 - Mandatory e-filing

Part of Finance Bill – in a Public Bill Committee at 12:00 pm on 25 June 2002.

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Photo of Mr John Burnett Mr John Burnett Liberal Democrat, Torridge and West Devon 12:00, 25 June 2002

For the very reasons that I, the hon. Member for Buckingham and others in the Committee have adumbrated. The Chartered Institute of Taxation states:

''We are concerned that these clauses impose a burden on all taxpayers not just those identified by the Carter Review and we believe that there should be let-outs for taxpayers who either cannot afford or choose not to use electronic communication.''