HC Deb 06 March 1952 vol 497 c68W
73. Mr. Benn

asked the Chancellor of the Exchequer to what extent, under his regulations, expenses incurred by private companies in connection with free services rendered by those companies to members of Her Majesty's Government are eligible for inclusion in those companies expenses for the purposes of tax assessment.

Mr. Boyd-Carpenter

If such a question arose in a particular case it would have to be determined, on a review of all the facts, in accordance with the Income Tax law. It would not, however, be permissible to discuss the tax treatment of a particular case by way of Question and answer.