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Value Added Tax

Volume 958: debated on Monday 20 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.

pursuant to his reply [Official Report, 17th November 1978; Vol. 958, c. 388], gave the following reply:A trader may not appeal to a value added tax tribunal where the decision of the Commissioners is not in respect of a matter falling within section 40(1) of the Finance Act 1972, as amended. This section provides for appeals on a wide range of VAT matters and I am 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.

pursuant to his reply [Official Report, 17th November 1978; Vol. 958, c. 388], gave the following reply:The number of appeals to value added tax tribunals concerning the records of traders on secondhand schemes is as follows:

19751
19766
197712
1978 to date10
Only one trader, whose case was heard in 1977, won his appeal.

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

pursuant to his reply [Official Report, 17th November 1978; Vol. 958, c. 388], gave the following reply:This information is not available because a specific record is not kept of the number of registered VAT traders using the value added tax second hand schemes.However, some indication of the totals involved may be seen from the number of traders to whom the appropriate public notices have been issued, which are as follows:

NoticeSecond-hand goodsNumberissued
711Cars44,342
712Works of art, antiques and scientific collections9,634
713Caravans and motor cycles6,732
720Boats and outboard motors1,332
721Aircraft139
722Electronic organs163
These numbers will include advisers such as accountants and lawyers.

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.

pursuant to his reply [Official Report, 17th November 1978; Vol. 958, c. 388], gave the following reply:No.