HC Deb 29 March 1944 vol 398 cc1444-5
74. Major Lyons

asked the Chancellor of the Exchequer if he will state the liability and basis of assessment for Income Tax in respect of sums specified and paid as loss of wages or income in any settlement of claims for damages for personal injury where compensation is awarded.

The Chancellor of the Exchequer (Sir John Anderson)

A lump sum awarded as compensation for personal injury is not regarded as income for Income Tax purposes. If my hon. and gallant Friend has any particular case in mind and will send me a statement of the facts, I will have inquiries made and communicate with him in due course.

Major Lyons

May I ask whether, apart from the lump sum which is paid as compensation personally, there is an additional sum paid for loss of wages during incapacity?

Sir J. Anderson

I am very sorry, but I could not hear the question.

    cc1444-5
  1. KITCHEN AND REFRESHMENT ROOMS (HOUSE OF COMMONS) 20 words