1 INTRODUCTION
1. On 21 June 2005 the Parliamentary Commissioner
for Administration (hereafter the Ombudsman) published her report
'Tax Credits: Putting Things Right'. The report was presented
to Parliament under section 10 (4) of the Parliamentary Commissioner
Act 1967 which provides for her to lay reports with respect to
her functions before each House of Parliament as she thinks fit.
There has been a rising number of complaints to the Ombudsman
about the Tax Credit Scheme since its introduction. The Ombudsman's
Report investigated the administration of the Child and Working
Tax Credits System with particular regard to the impact it has
had on low income families. On 20 October 2005 we invited the
Ombudsman and HM Revenue and Customs (hereafter the Revenue) to
give evidence to us about the implementation of the recommendations
contained in that Report.
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