HC Deb 24 October 1984 vol 65 cc602-3W
Mr. Freeson

asked the Chancellor of the Exchequer (1) if he has any proposals to tax boarding houses as non-trading concerns;

(2) if he has any proposals to tax guest houses as non-trading concerns;

(3) if he has any proposals to tax hotels as non-trading concerns.

Mr. Moore

No; provided that the activities amount to trading the concern will be taxed as a trade.