§ Mr. Lawrenceasked the Chancellor of the Exchequer whether he plans to instruct the Inland Revenue Board to offer the same amnesty in regard to taxes due from small businessmen as it is offering to casual workers in Fleet Street who are members of trade unions.
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§ Mr. Robert SheldonNo. The Board of Inland Revenue has the responsibility, under the Taxes Management Act 1970, for the care and management of the income tax. In discharge of that responsibility, it has been concerned to put a stop to tax evasion by some casual workers in Fleet Street. On condition that the individuals in question make themselves known to the Revenue before 6 April 1979 and co-operate fully, the Board has offered not to pursue any liability on their casual earnings in Fleet Street for years earlier than 1977–78.
It is not the Board's practice to divert its limited resources to lengthy investigations of the past where it is likely that there would be serious problems in establishing and collecting any underpayments of tax. The same principle governs the Board's attitude to all cases, including small business men, where income may have been understated for previous years.
§ Mr. Higginsasked the Chancellor of the Exchequer why the Inland Revenue notice regarding a tax amnesty to members of trade unions working in Fleet Street on a casual basis did not mention all the proposed concessions set out in the letter sent from the Inland Revenue to the unions concerned; and, in particular, why it did not state that in addition to other concessions it was not proposed to charge tax on savings income which had not been properly declared.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.