§ Mr. Stan Crowtherasked the Chancellor of the Exchequer why an employer who engages a legal adviser to contest a case of unfair dismissal before an industrial tribunal is allowed to claim tax relief on the fee; and whether he will introduce legislation to end this practice.
§ Mr. Denzil DaviesSuch expenditure is normally deductible in computing an employer's taxable profits because it is incurred wholly and exclusively for the purposes of the trade. I see no reason for singling out this particular expenditure for disallowance.