HC Deb 11 March 1986 vol 93 c458W
Mr. Blair

asked the Chancellor of the Exchequer (1) how many appeals against decisions of inspectors of taxes to seek to assess lump sum payments made in consideration of taking up employment have been heard before (a) the general commissioners and (b) the special commissioners in the last 12 months; and in how many cases the commissioners have held the payments not to be assessable;

(2) if he will introduce legislation to amend the law relating to the assessment to income tax on lump sum payments made in consideration of taking up employment; and if he will make a statement;

(3) what clearances have been given by the Inland Revenue for schemes providing for payment of a lump sum contingent on a partner remaining within a particular partnership for a specified period that they will not seek to tax them as income; and if he will make a statement.

Mr. Moore

I shall let the hon. Member have replies as soon as possible.