§ Mr. Gordon BrownTo ask the Chancellor of the Exchequer what is his estimate of the numbers of taxpayers who will be affected by his proposals to simplify the assessment of earnings under schedule E; and what proportion are on a marginal rate of 40 per cent.
§ Mr. Norman Lamont[holding answer 17 March 1989]: It is estimated that around half a million taxpayers—mainly directors—will be affected by these proposals and that about 40 per cent. will be higher-rate taxpayers.