HC Deb 30 April 1907 vol 173 c705
MR. WILES (Islington, S.)

I bog to ask Mr. Chancellor of the Exchequer if, on his rearrangement of the incidence of the income-tax, he will provide that small shareholders in private limited companies, who are also employees of the said companies and receive shares and dividend as part of their remuneration, shall pay income-tax on the lower scale.

MR. RUNCIMAN

My right hon. friend will not fail to bear in mind my hon. friend's suggestion, but the matter is not free from difficulty.