§ 2. Mr. Ridley
asked the Chancellor of the Exchequer if shops which make commission payments to agents who sell goods on their behalf furnish details of such payments to the Commissioners of Inland Revenue.
§ The Financial Secretary to the Treasury (Mr. Anthony Barber)
Inspectors of taxes have power to require person carrying on a trade or business to make returns of commissions for services rendered paid to persons not employed by them who received more than £15 in the relevant period; and such returns are obtained in appropriate cases.
§ Mr. Ridley
Is my hon. Friend aware that there is a widespread feeling that 1065 payments made in this way are not being declared for tax, and will he insist that all firm and shops which practise this method of selling are required to declare the earnings of their agents so that no evasion can take place in any section of the community?
§ Mr. Barber
As I explained in my Answer, the Inland Revenue has very important powers under Section 20 of the Finance Act, 1956, and it uses them wherever it thinks it reasonable and appropriate so to do. If my hon. Friend has in mind particular cases, I am sure that the Inland Revenue, which has the same objectives in mind as he has, would be very happy to look into them.