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HM Revenue and Customs

My Lords, the House will recognise the almost unrivalled experience of the relevant department that my noble friend brings to the issue. I assure him that all procedures are being examined. This is a matter of successful and proper management. I assure my noble friend that he is right in that unless one gets management structures right and the staff are co-operative, difficulties may flow. It is the responsibility of management to ensure that staff co-operate and enjoy their work as well as they are able and that they fulfil their duties properly. He will appreciate that no stone will be left unturned in examining how the issue arose. The points that he wants examined will indeed be examined. We will require that degree of thoroughness because there can be no question of a lapse of this seriousness ever happening again.