asked the Minister for Finance whether he has considered introducing a system of statutory furnishing of receipts of work done by self-employed persons in order to reduce tax evasion; and his views on this proposal.
Written Answers. - Reduction of Tax Evasion.
84.
Such a system has been considered but has been rejected on the grounds of the cost involved in administering it. Section 22 of the Finance Act, 1983, requires that where receipts, invoices, and other such documents for amounts of £5 or more are issued by an individual or a partnership in the course of a profession, or a trade providing a service only or a service which includes a supply of goods, they must contain the tax reference number or the name and address of the issuing party.