HC Deb 28 January 1998 vol 305 cc268-9W
Mr. Garnier

To ask the Chancellor of the Exchequer what research he has commissioned into the effect that the proposed removal of the cash basis income tax system for banisters and self-employed solicitors will have upon (i) the financial viability of the Bar and solicitors' profession, (ii) individuals in legal practice and (iii) the public's access to justice; and if he will publish it. [25763]

Dawn Primarolo

[holding answer 27 January 1998]: The Inland Revenue issued a press release on 22 December 1997 inviting comments on the proposal to withdraw the cash basis practices available to professional businesses. The responses will enable the Government to identify those affected and allow them to explain the effect of the proposal. The responses received will then be considered as in any consultative exercise.

If anyone wishes to make representations and has not already done so, these should be sent not later than 14 February 1998 to: Crispin Taylor, Inland Revenue, Business Profits Division, Room 439, 22 Kingsway, London WC2B 6NR.