§ Mr. David Mitchellasked the Chancellor of the Exchequer how many assessments raised by the Revenue in respect of section 38 of the Finance Act (No. 2) 1975 have been or are in the process of being taken before the general and special commissioners, respectively.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.
369W
§ Mr. David Mitchellasked the Chancellor of the Exchequer why income otherwise regarded as taxable under Schedule D Case II can be taxed under Schedule E purely because it has been received through an agency as defined in section 38 of the Finance (No. 2) Act 1975, in circumstances in which the taxpayer suffers an added burden of having to prove exclusively in addition to wholly and necessarily criteria of allowability.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.
§ Mr. David Mitchellasked the Chancellor of the Exchequer whether he will seek to ensure that efforts are not made to collect the same tax twice in respect of any irregularities in the operation of section 38 of the Finance (No. 2) Act 1975: and if, or when, such double payment has been received then prompt repayment will be made.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.
§ Mr. David Mitchellasked the Chancellor of the Exchequer how many investigations were initiated by the Revenue into possible failure to comply with section 38
Single person Local currency Married couple Married couple and 2 dependent children Country (currency) Local currency £ sterling Local currency £ sterling Local currency £ sterling Belgium (francs) 117,660 1,995 127,350 2,160 147,425 2,500 Denmark (kroner) 15,300 1,470 28,600 2,750 28,600 2,750 France (francs) 18,240 2,120 24,865 2,890 36,085 4,200 Germany (D marks) 6,590 1,760 11,460 3,065 11,460 3,065 Ireland (£) 930 930 1,795 1,795 2,275 2,275 Italy (lire) 1,380,000 835 2,100,000 1,270 2,400,000 1,450 Luxembourg (francs) 156,590 2,655 224,320 3,800 350,320 5,940 Netherlands (florins) 9,070 2,210 11,570 2,830 13,030 3,180 United Kingdom — 985 — 1,535 — 1,735 USA ($) 3,200 1,640 5,200 2,665 7,510 3,850 Japan (yen) 856,830 2,260 1,171,370 3,090 2,106,110 5,550 Notes:
1. The figures given relate to retail or federal tax only. In Japan the thresholds for local income tax are lower than those quoted in the table for national income tax. Using the most widely applicable rates of local income tax, they are as follows:
yen £ Single 851,600 2,240 Married 1,095,000 2,890 Married+2 1,557,200 4,100 2. It is assumed that the dependent children are both under 11 years of age.
370Wof the Finance Act (No. 2) 1975; how many assessments were raised as a result thereof; and how many such assessments have subsequently been agreed at a reduced figures from that originally raised.
§ Mr. Robert SheldonI shall let the hon. Member have a repy as soon as possible.
§ Mr. David Mitchellasked the Chancellor of the Exchequer if he remains satisfied with the working of section 38 of the Finance Act (No. 2) 1975.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.