§ Mr. Higginsasked the Chancellor of the Exchequer what limits there are on the Inland Revenue's administrative discretion to give relief from income tax imposed by Parliament to trade unionists or other groups of taxpayers.
§ Mr. Robert SheldonResponsibility for the care and management of the income tax is placed upon the Board of Inland Revenue by section 1 of the Taxes Management Act 1970. Decisions on how far to pursue particular liabilities are taken having regard to that responsibility.