§ Mr. David Atkinson
asked the Chancellor of the Exchequer, pursuant to his reply to the hon. Member for Bournemouth, East, Official Report, 1 May, columns 594–95, whether the Fleet Street tax amnesty was a remission founded on a fixed principle of general application affecting classes or a remission made in favour of individuals from motives of equity or compassion.
§ Mr. Peter Rees
In the Fleet Street case, a decision on how far to pursue the investigation of possible tax liabilities for past years was taken by the Inland Revenue with due regard to its responsibility for the care and management of the direct taxes under section 1 of the Taxes Management Act 1970. As the Treasury minute to which my hon. Friend refers is concerned with assessed or known liabilities, it was not in point when the decision was taken.