§ Mr. Tim Smithasked the Chancellor of the Exchequer what advice has been given by the Board of Inland Revenue to inspectors of taxes following the decision of the House of Lords in Furniss v. Dawson.
§ Mr. Moore[pursuant to his reply, 7 March 1984, c. 584–85]: Inspectors of taxes are being advised of the general features of this decision, and their attention drawn to references in the judgments to the developing nature of the law in this area. Where appropriate, advice will be sought from head office on their application to the facts of particular cases.