§ Mr. Blairasked the Chancellor of the Exchequer 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.
§ Mr. Moore[pursuant to his reply, 11 March 1986, c. 458]: There is no centrally held record of either the numbers or outcome of the appeals heard in the last 12 months by the Appeal Commissioners against the assessment to tax of such payments. This could be ascertained only at disproportionate cost.
§ Mr. Blairasked the Chancellor of the Exchequer 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.
§ Mr. Moore[pursuant to his reply, 11 March 1986 c. 458]: I cannot anticipate my right hon. Friend's Budget statement.
§ Mr. Blairasked the Chancellor of the Exchequer 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 statment.
§ Mr. Moore[pursuant to his reply, 11 March 1986, c. 458]: I shall write to the hon. Member if he will let me know the details of any particular case he has in mind.