§ 81. Mr. Oliver
asked the Chancellor of the Exchequer whether, in view of the decision of the Board of Inland Revenue to instruct inspectors of taxes not to pursue unreasonably trivial items in respect of directors' expenses, he will suggest a similar provision being made in connection with trivial tips left by customers in teashops and cafés, particularly in the provinces.
§ Mr. Boyd-Carpenter
Where the total income received by a taxpayer from any particular source is trivial, tax offices have discretion not to pursue it.