Committee on Enforcement Powers of the Revenue Departments (Kinkel Committee): Reports,...

BS 16

1980-1985

Minutes, topic files, secretariat papers, and the final reports of the Committee on Enforcement Powers of the Revenue Departments (Kinkel Committee), together with files of written and oral evidence.

The committee's report is in four volumes. Volumes 1 and 2 were published in March 1983 (as Cmnd. 8822) and dealt with income tax, corporation tax, capital gains tax and value added tax. Volume 3 (Cmnd. 9120) was published in January 1984 and dealt with the remaining Inland Revenue taxes, namely development land tax, petroleum revenue tax, capital transfer tax and stamp duties. Volume 4 (Cmnd. 9440) which dealt with the remaining taxes and duties under the care and management of Customs and Excise was published in February 1985.

EV and T file series

Public Record(s)

English

293 file(s)

Subject to 30 year closure unless otherwise stated

Topics

Taxation

Oil and gas

The Committee on Enforcement Powers of the Revenue Departments was appointed by the Chancellor of the Exchequer in July 1980 under the Chairmanship of the Right Honourable The Lord Keith of Kinkel, PC. Its terms of reference were:

'To enquire into the tax enforcement powers of the Board of Inland Revenue and the Board of Customs and Excise, including powers to call for information and documents; powers of entry and of search of premises and persons; powers relating to cases of fraud, wilful default or neglect and to cases of reckless action: but not including the ordinary processes of collecting outstanding tax and the charge of interest thereon. To consider whether these powers are suited to their purposes having regard both to the need to ensure compliance with the law and to avoid excessive burdens upon taxpayers and to make recommendations.'

The committee held fifty five meetings, the first of which was on 22 July 1980.