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Volume 474: debated on Thursday 24 April 2008

To ask the Chancellor of the Exchequer how many Inland Revenue assessments were held in abeyance pending the outcome of Jones v. Garnett; what proportion of those assessments have been abandoned following the decision in that case; and if he will make a statement. (200881)

The information requested is not available.

However, cases in abeyance pending the court judgment have been disposed of in three different ways. Cases with facts in line with the Jones case were closed down very quickly. Some others have been settled with tax being payable. And there are some cases where the arguments have not been affected by the terms of the court judgment, some of which are still being resolved.