§ Mr. BeithTo ask the Chancellor of the Exchequer how many assessments for personal income tax made by the Inland Revenue were appealed against in each year since 1987.
§ Mr. MaudeThe number of appeals against schedule D. capital gains and taxed income assessments since 1987 are as follows. In many cases, the appeal was against an estimated assessment raised in the absence of the taxpayer's return.
Million 1987–88 2.1 1988–89 2.9 1989–90 3.1 1990–91 3.2 The relevant statistics for schedule E assessments are not available on the computerised PAYE system.
§ Mr. BeithTo ask the Chancellor of the Exchequer how many assessments for personal income-tax made by the Inland Revenue in each year since 1988 were appealed against(a) on the initial assessment, (b) on the second assessment, (c) on the third assessment and (d) on further assessments.