"During spring 2004, the commission vetted a list of party-political nominees," the commission's report, published on Thursday, said.
"One of the individuals on the list, Irvine Laidlaw (now Lord Laidlaw), was not resident in the UK for tax purposes. Following an exchange of correspondence and a face-to-face meeting, the commission accepted an assurance from Lord Laidlaw that he would become resident in the UK for tax purposes from April 2004.
"On the basis of this assurance the commission found no objection to his appointment. The commission would have taken a different view on Lord Laidlaw's nomination if it had known that he would not be resident in the UK for tax purposes from April 2004," the report said.
"In June 2004 he was appointed to the House of Lords. Lord Laidlaw has not become resident in the UK for tax purposes."
Among other roles, Lord Laidlaw is the effective employer of Lady Elvidge, the good lady of Sir John, Permanent Secretary of the Scottish Executive, as may be seen at this website. It is fervently to be hoped that Lord Laidlaw's troubles do not cause Lady Elvidge to consider her position.
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