HC Deb 17 April 1951 vol 486 c151W
75. Mr. Deedes

asked the Financial Secretary to the Treasury what is the policy of the Inland Revenue Department on assessing tips of car and taxi drivers for Income Tax purposes.

Mr. Jay

Tips received by car and taxi drivers are liable to tax under the law and the Inland Revenue take such steps as are practicable to secure that tax is charged accordingly.