§ Mrs. Renée Shortasked the Chancellor of the Exchequer if, from international sources available to him, we will list the percentage contribution of company taxation to total tax collected in each year 1974 to 1978 for the following countries, Japan, the United States of America, France, West Germany, Sweden and the United Kingdom.
§ Mr. Denzil Davies,pursuant to his reply [Official Report, 1 February 1979; Vol. 961, c. 535], gave the following information
No information is available from international sources for 1978, but there are provisional estimates for 1977. The figures for 1974, 1975, 1976 and, provisionally, for 1977 are set out in the table below:
services rather than a contract of service. I understand that very broadly the same criteria are used for social security purposes. However, since each case must depend on its individual facts, I doubt whether guidance notes in this area would be helpful. Anyone who wishes to receive advice about his own position should inquire at his local income tax office.