Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 8 February 2000.
Terms of Reference
REPORT SUMMARY OF CONCLUSIONS AND RECOMMENDATIONS
SUMMARY OF CONCLUSIONS AND RECOMMENDATIONS
I INTRODUCTION
II CUSTOMS AND EXCISE - OVERVIEW
Organisation
Work
Resources
Relationships with Departments and Agencies
Reporting to Parliament
III CUSTOMS AND EXCISE AND THE INLAND REVENUE: CLOSER WORKING AND MERGER
Reasons for Closer Working
History
Fundamental Expenditure Review
The Closer Working Programme
Philosophy
Benefits
Information Technology
Evaluation
The Future
Conclusion
Merger
Opinions on Merger
Costs of Merger
Other Reorganisations
Canada
IV ALCOHOL AND TOBACCO SMUGGLING
Definitions
Scale
Who are the smugglers?
Impact
Government Response
Criminal and Civil Penalties
Closer Working within Customs and Excise
Alcohol and Tobacco Fraud Review
Holding and Movement of Excise Goods
Taylor Review
Pre-Budget Report
X-Ray Scanners
Tobacco Pack Marks
Alcohol and Tobacco Duty Rates
Effect on Government Revenue
Health Policy
Other Measures
Impact of Merger
V COMPLIANCE ISSUES
Compliance Costs - Overview
Strategy for Compliance
Education, Information and Advice
Registration Procedures
Written Advice on VAT Matters - the Sheldon Doctrine
VAT Assurance
Joint Visits
Large Traders
Non-Compliance
VAT Avoidance
VAT Simplification
Shadow Economy
Customs Issues
Simplification of Customs Procedures
Compounding
Preferential Tariffs
Written Information
Staff
Culture
PROCEEDINGS OF THE COMMITTEE AND THE SUB-COMMITTEE RELATING TO THE REPORT
LIST OF WITNESSES
LIST OF MEMORANDA INCLUDED IN THE MINUTES OF EVIDENCE
LIST OF APPENDICES TO THE MINUTES OF EVIDENCE
LIST OF MEMORANDA REPORTED TO THE HOUSE BUT NOT PRINTED
LIST OF TREASURY COMMITTEE REPORTS
MINUTES OF EVIDENCE Wednesday 3 November 1999 (HC 885-i Session 1998-99) Wednesday 10 November 1999 (HC 885-ii Session 1998-99) Wednesday 24 November 1999 (HC 53-i Session 1999-2000) Monday 29 November 1999 (HC 53-ii Session 1999-2000) Wednesday 15 December 1999 (HC 53-iii Session 1999-2000) APPENDICES TO THE MINUTES OF EVIDENCE