§ 33. Mr. Arthur Lewisasked the Chancellor of the Exchequer what is the tax position of any person who is offered employment in a business on the basis that he receives no salary or wage, is given free membership of the works club and is paid an attendance allowance of £36 a day.
§ Mr. LawsonProvided the attendance allowance represented no more than the reimbursement of reasonable expenses incurred in connection with the performance of his duties up to a prescribed maximum, there would be no liability to tax on his part.