Barristers (Income Tax Assessments)

HC Deb 25 January 1983 vol 35 cc382-3W

Mr. Morgan

asked the Chancellor of the Exchequer whether he will now direct the Inland Revenue to apply the judgment of the Court of Appeal in Mallalieu v. Drummond (Inspector of Taxes) in arriving at assessments of income of practising barristers, both male and female.

Mr. Ridley

This is a matter for the Inland Revenue, which is presently considering the implications of the judgments in this case.