§ 56. Mr. Marplesasked the Chancellor of the Exchequer what principles he applies to the assessment of the monetary rewards given to persons who inform him of tax evasion; and to what extent money so paid ranks as income for Income Tax purposes.
§ Sir S. CrippsRewards are given only where the services of the informer result in some substantial recovery of duty and he has incurred expense or expended time and trouble in support of his allegations and the information supplied would not otherwise have become available to the Revenue. These rewards are not income for Income Tax purposes.