§ 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.