§ * MR. SOAMES
I beg to ask Mr. Chancellor of the Exchequer if he is aware that a number of persons who are liable to income tax fail year after year to make any returns of profits under Schedule D; I whether there is any penalty attaching to such an evasion if so, why it is never enforced, and whose duty it is to take proceedings in such cases; and whether he will draw the attention of the persons charged with that duty to the desirability of taking action in the matter.
§ * THE CHANCELLOR OF the EXCHEQUER (Sir M. Hicks BEACH,) Bristol, W.
It is true that some persons who ought to make returns for assessment under Schedule D of the income tax fail to do so, and thereby incur a penalty for neglect, or render themselves liable to be charged in default of a return in such a sum as the additional commissioners of income tax may deem they ought to be charged. It is not the fact that proceedings for not making a return are never initiated, though as a rule in such cases assessments are made by the additional commissioners, and it is not doubted that the revenue is thereby adequately secured. If the hon. Member can give me any particular instance of default I will inquire into it.