HC Deb 10 March 1993 vol 220 c571W
Mr. Purchase

To ask the Chancellor of the Exchequer what changes he proposes to the rules covering the claiming of expenses against tax in respect of a person opting for the payment of fees to a company rather than of a salary to himself.

Mr. Dorrell

I cannot comment on suggestions for tax changes at this time of year. But benefits in kind provided by a company to its directors or employees, and expenses paid on their behalf for which they could not obtain a tax deduction, are chargeable to tax on the individuals in the normal way.