§ Mr. Nicholas Wintertonasked the Chancellor of the Exchequer whether it is the practice of the Inland Revenue to assess for income tax expenses which an employer reimburses to an employee which the latter incurred as a prospective parliamentary candidate; and, if so, whether the situation would be different where the 177W employer is a trades union or a political organisation.
§ Mr. Robert SheldonThe reimbursement by an employer of expenses incurred by an employee as a prospective parliamentary candidate is taxable as part of the latter's emoluments regardless of the nature of the employment.