HC Deb 11 June 1877 vol 234 c1582

asked Mr. Chancellor of the Exchequer, If he will give directions to the Commissioners of Inland Revenue to furnish the Commissioners of Income Tax and Inhabited House Duty with an enumeration of such trades as are exempted from Inhabited House Duty under the provisions of the 32nd and 33rd Victoria, chapter 14, section 11?


in reply, said, he could assure his hon. Friend that the Government would be very glad to render any assistance in their power to the Commissioners of income Tax, to whom a debt of gratitude was due for discharging a very troublesome and important duty from merely public spirit; but it would be rather difficult for him to do what his hon. Friend asked him to do. According to the law, every trade properly so called was exempted; but a difficulty arose in certain border cases, as to whether this or the other Profession ought properly to be called a trade. He did not see that the Commissioners could do anything except exercise their best discretion in deciding the cases as they came before them, subject to appeals to the Superior Courts. Some appeals were at present before the Courts and were about to be brought to a conclusion. When those appeals were decided he presumed that the difficulty which the Commissioners at present laboured under would come to an end. Therefore he did not think it necessary to give any special instructions to the Commissioners at the present time.