§ 39. Mr. E. Fletcherasked the Chancellor of the Exchequer if he will take steps to correct the anomalous position arising out of the recent judgment of the Court of Appeal in Dooland's case, as a result of which collections at league cricket matches for a professional have been held to be taxable, whereas similar collections for an amateur are not subject to tax.
§ Mr. H. BrookeLeave to appeal to the House of Lords has been given in 1265 this case, and it would not be proper for me to comment at this stage o n the implications of the decision of the Court of Appeal.
§ Mr. FletcherWhile appreciating that, may I ask the hon. Gentleman to say whether he has considered that if this decision stands it would seem to follow that the very large voluntary gifts made to the Prime Minister on his 80th birthday for his distinguished services to the State are also subject to tax?
§ Mr. BrookeThat is an interesting speculation, but I think that in his professional capacity the hon. Member would agree that the less said about this question the better until the House of Lords has come to a decision.