§ Mr. Lansley
To ask the Chancellor of the Exchequer if he will meet the Chairman of the Inland Revenue and hon. Members representing former land settlement tenants to seek to establish a resolution to the tax issues relating to their compensation agreed with the Ministry of Agriculture in 1991. 
§ Dawn Primarolo
A meeting would not be appropriate.
Representations have been made querying the raising of tax charges by the Inland Revenue in respect of out of court compensation paid by MAFF to a number of former tenants of the Land Settlement Association, but it has been made clear that Ministers do not intervene in individual cases. The Inland Revenue's independence from Treasury Ministers in the handling of individuals' affairs must be scrupulously observed. Where disputes continue between taxpayers and the Revenue it is for the Appeal Commissioners and the courts to determine how the law is to be applied.