Written question asked by Peter Bottomley (Conservative), in the House of Commons. It was due for an answer on Tuesday, 25 February 1997. It was answered by Michael Jack (Conservative) on Tuesday, 25 February 1997 on behalf of the Treasury.

Treasury

Question: What powers the Commissioners of Taxes have to take a person's money, goods or chattels without a court order.

Answer: Mr. Peter Bottomley: To ask the Chancellor of the Exchequer what powers the Commissioners of Taxes have to take a person's money, goods or chattels without a court order. [16104] Mr. Jack: I assume that my hon. Friend is referring to powers available to the Commissioners of Inland Revenue--the board. The Inland Revenue is able to take tax defaulters' goods or chattels without a court order under its statutory powers of distraint. This is one of the legal processes available to the Inland Revenue to enable it to secure payment of outstanding taxes. Before taking distraint action for the amounts due, the taxpayer will have been sent a final demand giving warning of proceedings, as well as earlier written demands. In addition, the collector of taxes will in most cases have tried to make contact either by telephone or by a personal visit.

Secondary information