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Value Added Tax

Volume 958: debated on Friday 17 November 1978

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asked the Chancellor of the Exchequer in what circumstances a trader may not appeal to a value added tax tribunal against a decision of the commissioners of Customs and Excise; and if he is satisfied with the present arrangements.

asked the Chancellor of the Exchequer how many cases have been heard by value added tax tribunals concerning the records of traders on special schemes in each of the last four years; and in what percentage of such cases the traders concerned won their appeals.

asked the Chancellor of the Exchequer how many traders are registered for each of the value added tax special schemes.

asked the Chancellor of the Exchequer whether he has any plans to change the regulations concerning the keeping of records by value added tax registered traders on special schemes.