HC Deb 04 November 1937 vol 328 cc1137-8W
Sir F. Sanderson

asked the Chancellor of the Exchequer whether, in view of the fact that all classes of the community are now required to pay Income Tax, and in view of the increasing complexity of the Income Tax Act and the difficulty in interpreting it, he will consider setting up a committee with wide powers and unrestricted terms of reference to investigate and report its findings to Parliament, with a view to re-moulding the Act to fit present-day conditions of industrial and social activity, so that the taxpayer may understand the basis of, and be able to check, the demands made upon him?

Sir J. Simon

My hon. Friend is, of course, aware that a committee appointed to codify and simplify the Income Tax law issued its report last year and that the recommendations of that committee are still being considered by my advisers. In these circumstances I do not think that any question of appointing a further committee arises.

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