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Treaty Shopping

Volume 84: debated on Monday 21 October 1985

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asked the Chancellor of the Exchequer if he has any plans to seek to amend tax treaties to prevent treaty shopping; and if he will make a statement.

The Inland Revenue keeps the United Kingdom network of tax treaties under continual review and look for evidence of abuse. If the hon. Lady writes to me about any particular cases she has in mind I shall look into them.