HC Deb 12 May 1964 vol 695 c31W
11. Mr. A. Lewis

asked the Chancellor of the Exchequer why he allows the system whereby lawyers are taxed on different principles from other people, being entitled to claim their last year's earnings before retirement free of tax; and why he will not introduce the necessary legislation to make this privilege generally applicable or end the present position whereby one class of taxpayer receives benefits not shared by others.

Mr. Green

I answered the first part of the Question in reply to a Question by the hon. Member on 28th April. As regards the second part of the Question, the treatment of barristers is not a special privilege but is the legal consequence of the way their income arises and could not be extended to other taxpayers whose situation is different.