§ Mrs. EwingTo ask the Chancellor of the Exchequer if he will list the reviews his Department initiated in the years(a) 1974–75, (b) 1979–80 and (c) 1992–93. [48523]
§ Mrs. Liddell[holding answer 6 July 1998]: Information published on reviews initiated in the years in question in the Chancellors' Departments is:
Inland Revenue
1974–75
- Consultations on:
- taxation of expenses payments and benefits in kind
- capital transfer tax
- wealth tax
- oil taxation
1979–80
- Consultations on:
- taxation of husband and wife
- taxation of company profits
- construction industry tax deduction scheme
Reviews on:
- capital taxation
- enforcement powers of Inland Revenue and Customs and Excise
1992–93
- Consultations on:
- income tax treatment of company cars
- tax treatment of foreign exchange gains and losses
- a simpler system for assessing personal tax
- surplus advance corporation tax
Customs and Excise
- Review on:
- administration arrangements for Gaming Machine Licence Duty
HM Treasury
Financial Services Regulation—Making the Two Tier System Work.Further information is not held centrally and could be provided only at disproportionate cost.