HC Deb 10 November 1959 vol 613 cc181-2
13. Mr. Cronin

asked the Chancellor of the Exchequer, in view of the extent to which the standard of living of business executives and their customers is affected by expense account spending, with a consequent loss to the Revenue, whether he will instruct the Board of Inland Revenue to publish figures of such expenditure, on a national or sample basis, extracted from the returns made to them.

Mr. Amory

I regret that this information is not available.

Mr. Cronin

Could not this information be available if appropriate efforts were made? Is the Chancellor aware that there is long-standing grave public concern on this matter, and that nobody knows the real extent of the abuse? If the Inland Revenue Department would take some effective action much could be done to resolve the situation.

Mr. Amory

I do not dissent about the importance of the question and I am considering whether there are any ways in which we can obtain better information than we are securing at present. I am looking into the alternative means of doing that. There is no difference between the hon. Gentleman and myself as to the importance of ensuring that the Inland Revenue secures the payment of revenue to which it is entitled.

22. Mr. Goodhart

asked the Chancellor of the Exchequer whether he will appoint a committee to review the rules for tax relief on business expenses.

Mr. Amory

I doubt whether a committee of inquiry would serve a useful purpose, but I am keeping the general question of the treatment of business expenses in regard to taxation under review.

Mr. Goodhart

Apart from the possibility of gain to the Revenue, would not such a committee be an admirable way of establishing how much truth there was in some of the extravagant charges which were made during the election campaign?

Mr. Amory

It is awfully easy to proliferate the appointment of committees. One question which one has to consider is whether one can collect all the relevant information to enable a judgment to be made without the process of having a committee. I am not quarrelling with my hon. Friend's suggestion that this is an important matter which justifies continuous consideration.