§ Mr. Joel Barnettasked the Chancellor of the Exchequer what investigation he has carried out of the adequacy of the assessment on individual employees in respect of personal benefits; and if he will make a statement.
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§ Mr. Patrick JenkinThe Inland Revenue is well aware of the variety of benefits which are provided by employers. Tax inspectors are given detailed guidance on the taxability of many kinds of benefit that have come to the notice of the Inland Revenue and they seek to include in assessments on employees the value of benefits (other than certain luncheon vouchers) which are, in law, taxable as emoluments. I do not think a special investigation is required.