§ 68. Mr. John Hallasked the Chancellor of the Exchequer what action is to be taken to recover sums paid by the Inland Revenue to immigrants arising 73W cut of fraudulent claims for Income Tax relief and to prevent or limit such fraudulent claims in the future.
§ Mr. Harold LeverI would refer the hon. Member to my reply to the hon. Member for Harrow, West (Mr. John Page) on 2nd February.—[Vol. 757, c.434.]
§ 70. Mrs. Ewingasked the Chancellor of the Exchequer what are the criteria for deciding which inland revenue district will raise assessments for taxation in any particular case.
§ Mr. Harold LeverAssessments on business profits are normally made in the tax district in which the business is carried on. Most employees' tax affairs are dealt with in the district dealing with the area within which they are employed but there are a number of exceptions to this general rule. A notable exception is that in Scotland a start will be made later this year on the programme for handling employees' affairs at the new Computer Centre at East Kilbride.