§ Mr. R. A. Butlerasked the Chancellor of the Exchequer whether he is aware that Mr. C. H. Jenkins, of Nedging, Little Hallingbury, was informed by the Special Commissioners on 11th October, 1949, that they agreed that the dividends from the management shares in Dickson, Anderson and Company, Limited, were to be regarded as being part of his remuneration from the company and not therefore assessable to special contribution; and why, on 2nd June, 1951, was Mr. Jenkins informed by the Commissioners that they were advised that these dividends could not be regarded as earned income for Income Tax purposes and that they must be regarded as investment income for contribution purposes.
§ Mr. JayI am afraid that I cannot deal with the application of the taxation law in a particular case by way of Question and answer, but I am looking into the case to which the right hon. Member refers and will write to him about it in due course.