§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer whether it is the policy of the Inland Revenue, where a taxpayer is assessed to income tax in respect of creche facilities provided as a benefit in kind by his employer, and where those facilities have been provided for his use in earlier years than that in which such as assessment is first made, to raise similar assessments in respect of the earlier years.
§ Mr. MooreTax law does not distinguish between a benefit in kind which takes the form of free or subsidised creche facilities and other benefits provided by employers. Where benefits have escaped tax it is the Revenue's normal practice to seek tax for back years in worthwhile cases.