Serious Crime Bill [HL]

I shall say one or two words about both amendments. I am sympathetic to Amendment No. 123 and I think that my party would be, because we think it important that we ensure that there is an appropriate level of scrutiny for the exercise of these powers. The noble Baroness, Lady Noakes, is right to say that the criminal law is rarely invoked in tax matters, which are usually dealt with on a civil basis, largely because it is very difficult to find 12 good people and true who are sympathetic to the demands of HMRC. That is different in respect of Customs and Excise, with which there have been many criminal cases. Nevertheless, the Revenue must have a full armoury of powers to deal with tax fraud. Can the Minister explain why the HMRC powers are being substantially increased? None of us has any sympathy for tax evaders because, as I said last night, the more that is evaded, the more is paid by others. However, when the Bill was passed that merged the Revenue with Customs, there was considerable debate about culture in the two organisations. The Revenue culture has always been one of compliance by consent, which sometimes could not have been said of Customs and Excise. I should be grateful to hear a little more about this from the Minister. We shall consider her comments before Report.