§ 58. Sir W. Smithersasked the Chancellor of the Exchequer to what extent under his regulation tips given to waiters are considered as part of their income for tax purposes.
§ Mr. GaitskellAll tips are income for purposes of Income Tax.
§ Sir W. SmithersWhy should a free gift for services rendered be subject to Income Tax? What difference does the right hon. Gentleman intend to make in his policy following the decision given in the recent Florida restaurant case?
§ Mr. GaitskellEvery part of a man's earnings in the course of his employment are subject to tax. This is quite a different thing from the wages paid by the employers.