Written question asked by Lord Forsyth of Drumlean (Conservative), in the House of Lords. It was answered by Lord McKenzie of Luton (Labour) on Wednesday, 8 March 2006.

Taxation: Anti-avoidance Legislation

Question: Further to the Written Answer by the Lord McKenzie of Luton on 15 February (WA 182), whether they will place in the Library of the House copies of the responses received during the consultations held in 1998 and 1999 on a general anti-avoidance rule and any papers supporting the decision made at that time not to introduce such a rule; and

Answer: The 1998 and 1999 consultation documents, the responses (excluding those where confidentiality was requested) and HM Customs and Excise’s summary of the responses on VAT have been deposited in the Library. The Inland Revenue did not issue a summary document.Releasing internal documents relating to the introduction or operation of a general anti-avoidance rule would be inappropriate. Doing so would harm the frankness and candour of internal discussion and also prejudice the collection of tax.The Government continue to keep under review a range of options to encourage compliance and deter non-compliance, ensuring fairness of the tax system.

Secondary information

Type: Written question
Reference: 4230; 679 c145-6WA
Session: 2005-06
Related items: Deposited Paper Dep 98/1044
Thursday, 15 October 1998
Deposited papers
House of Commons; Deposited Paper HDEP 2006/188
Wednesday, 8 March 2006
Deposited papers
House of Lords; Taxation: Anti-avoidance Legislation
Wednesday, 15 February 2006
Written questions
House of Lords
Subjects: Tax avoidance Consultation papers
Link: View this Written question on www.publications.parliament.uk