§ 5. Mr. J. Howardasked the Chancellor of the Exchequer why the remuneration of specialists attached to hospitals 170 as consultants is now being assessed under Schedule E instead of under Schedule D as hitherto.
§ Mr. H. MacmillanThose assessed under Schedule E are full-time consultants and those whose consulting work cannot be regarded as incidental to private practice. They are so assessed because in the view of the Board of Inland Revenue this is the correct basis of assessment in law.
§ Mr. HowardIs my right hon. Friend aware that certain specialists are continuing to practise as consultants in private practice, and that this mode of assessing them may lead to certain inequalities, owing to the difference in the method of assessing Schedule D and Schedule E tax respectively? Would he be kind enough to look into the position again?
§ Mr. MacmillanI will look at it again, but it is a purely legal question as to the right interpretation of the law.