§ Mr. MacleanTo ask the Chancellor of the Exchequer what estimate he has made of(a) the number of businesses which will be affected by the 1998 Budget announcement of withdrawal of cash basis for professional businesses and (b) the average cost per business. [70653]
§ Dawn Primarolo[holding answer 15 February 1999]Inland Revenue has no central record of which businesses are on the cash basis, and no estimate of the total number of such businesses. It is therefore not possible to estimate an average cost per business.