§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer how many taxpayers, in each of the last five years, having been reclassified by the Inland Revenue as being employed rather than self-employed persons, have been assessed to a schedule E income tax liability in respect of any or all of the six years of assessment preceding that in which the reclassification was made.
§ Mr. Moore[pursuant to his reply, 21 December 1983]: I regret that the information requested is not available. It is not, however, the Inland Revenue's normal practice in such cases to seek to reassess previous years' liabilities under schedule E unless there is evidence that tax has been evaded in those years.
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§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer (1) if he will list the trade union and other groups representative of blue and white collar labour who have reached agreement with Inland Revenue on the job categories on types of work assessable to (a) schedule D income tax and (b) schedule E income tax;
(2) if he will give details of agreements reached by the Inland Revenue and labour representative groups on the job categories assessable to income tax on(a) schedule D and (b) schedule E.
§ Mr. Moore[pursuant to his reply, 21 December 1983]: In carrying out its statutory function to administer the law, the Inland Revenue has reviewed the employment status of several groups of full-time and part-time workers. As part of these reviews, discussions have been held with:
- The Association of Cinematograph, Television and Allied Technicians
- The National Association of Theatrical and Kine Employees The National Union of Teachers
- The Association of University Teachers
- The Musicians Union
- The National Union of Journalists
In reaching its final decision, the Inland Revenue has had regard to all the relevant circumstances including the facts that emerged from these discussions.
Any individual who is dissatisfied with the decision has the right of appeal to his local body of general commissioners.
§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer how much extra revenue accrued to the Commissioners of Inland Revenue, in each of the last five years, as a consequence of reclassifying taxpayers from a schedule D to a schedule E income tax liability.
§ Mr. Moore[pursuant to his reply, 21 December 1983]: I regret that the full information requested is not available. It is estimated, however, that the reviews of the tax treatment of the groups referred to in my right hon. Friend's reply to my hon. Friend on 13 July — [c. 384–85.] will yield extra revenue in the region of £5m in 1983–84. The great bulk of this relates to income not previously declared to the Revenue.
§ Mr. Wigleyasked the Chancellor of the Exchequer if he will take steps to ensure that industrial managers are liable to taxation on their allowances when working away from their homes on the same basis as civil servants and hon. Members.
§ Mr. Moore[pursuant to his reply, 21 December 1983]: The same basic rules of income tax law are applicable to all taxpayers assessable under schedule E.