HC Deb 30 July 1964 vol 699 cc427-8W
Mr. W. Clark

asked the Secretary to the Treasury what use is made by inspectors of taxes of their power under Section 20 of the Finance Act, 1956, to obtain returns of payments made by traders and others for services rendered by persons who are not their employees; and whether he will make a statement.

Mr. Green

At present inspectors of taxes use this power mainly to obtain details of payments for services rendered by actors, entertainers and authors. My right hon. Friend the Secretary of State for the Home Department, as Financial Secretary to the Treasury, indicated when the relative Clause was before the House that initially its use would be limited in this way. The Section is, however, in general terms, and experience has shown that wider use of the Section is necessary in order to assist inspectors of taxes to carry out their duty of ensuring that all taxable payments of this character are brought into assessment. For the future, therefore, Inspectors will be authorised to call for returns under the Section in appropriate classes of case outside the entertainments field.

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