§ Mr. Sillarsasked the Chancellor of the Exchequer (1) if he will make a statement on the current advantages gained by share fishermen from their present income tax status;
(2) if he will initiate a review of the income tax status of share fishermen.
§ Mr. Robert SheldonThe precise conditions under which a share fisherman works will detemine whether he is chargeable to income tax under the provisions of Schedule D or Schedule E. It264W is for the Inspector of Taxes to decide the appropriate basis in the light of the facts of each particular case, and an appeal can be made to a body of independent Commissioners. In these circumstances, I do not consider that a review is necessary but I will be glad to look into any particular cases which the hon. Member may have in mind.