§ 34. Mr. Arthur Lewisasked the Chancellor of the Exchequer if he is aware of the large arrears of tax allowed to be built up by persons in the entertainment industry and what steps are being taken by the Inland Revenue to reduce these sums.
§ Mr. Harold LeverWhile the occasional bankruptcy of an entertainer attracts much publicity, it would be incorrect to suppose that entertainers generally build up large arrears of tax. Under Sections 20 and 21 of the Finance Act, 1956 the Inland Revenue obtain information from persons paying fees to entertainers, and the making of assessments on the majority of them is concentrated in a few tax districts which have experience of the particular problems arising. Generally the Inland Revenue do all they can to get the amount of the tax liability settled and the tax paid as promptly as possible.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he is aware of the growing practice of persons, mainly in the entertainment business 301W owing large arrears of income tax, declaring themselves bankrupt, obtaining an order and thus depriving the Treasury of moneys due; why such people are allowed to build up such arrears of tax due; and if he will seek to provide against such practices.
§ Mr. Harold LeverI am not aware that this is a growing practice. With regard to the latter part of the Question I would refer my hon. Friend to the Answer I have given today to his other Question on this subject.