§ 37. Mr. Arthur Lewis
asked the Chancellor of the Exchequer (1) whether the privilege granted to lawyers of receiving their last year's salary free of tax on retirement applies when a lawyer is appointed as a judge; (2) whether he will state the class and groups of taxpayers similar to barristers and Queen's Counsel who are able to claim their salaries and/or fees free of tax, for the last year prior to their retirement; (3) whether he will give details, for the latest convenient stated period for which figures are readily available, of the numbers of persons, such as barristers and Queen's Counsel, who have been allowed to claim their last year's salary prior to retirement free of tax; and what was the total amount of such claims.
§ Mr. MacDermot
As barristers cannot sue for their fees, they are assessed for tax on a cash receipts basis. It follows that on retirement, whether on appointment as judges or otherwise, they are not liable to tax on their post-cessation receipts. Members of other professions may, subject to certain conditions, opt to use the cash basis. Figures are not available of the number of cases where the cash basis applies.