In general, the value of benefits in kind received by an employee (other than a director or senior executive) is not assessable to tax unless the benefits are convertible into money. In this respect accordingly, the miner is treated the same as other employees. The exemption from tax of cash allow- ances paid to miners in lieu of free coal is a concession introduced during the war as part of a scheme to save coal by encouraging miners to accept such allowances instead. This concession has not yet been withdrawn, but I am afraid I could not agree that it should be regarded as a precedent for concessions in other fields.
asked the Chancellor of the Exchequer if he is aware that personal remuneration made to nonprofessional stockholders' representatives for their services in connection with the transfer of the electricity companies to the British Electricity Authority has been held to be subject to tax; and if, in view of the fact that they were casual payments of a non-recurring nature, he will reconsider this decision.
The liability to Income Tax of these payments is a question of law which falls to be determined in accordance with the provisions of the Income Tax Acts. If the taxpayers concerned are not satisfied as to their liability, it is, of course, open to them to appeal against their assessments to the appropriate body of Commissioners.