HC Deb 01 February 1971 vol 810 cc260-1W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer, since retirement pensioners who earn money to increase their pensions are taxed on their extra income, and if arrears are not paid, within a month letters threatening prosecution are sent, whereas in the case of business men, and entertainers who owe sums of money for many years, no such action is taken; whether he will state the authority for this; and if he will take action to ensure that all taxpayers are treated alike.

Mr. Patrick Jenkin

Demand notes referring to the possibility of recovery of tax by court proceedings go to any taxpayers long enough in arrear with tax due on an assessment without any discrimination of the kind suggested.