HC Deb 20 October 1908 vol 194 cc941-2
VISCOUNT CASTLEREAGH (Maidstone)

I beg to ask Mr. Chancellor of the Exchequer whether he is aware that unnecessary hardship is imposed on tradesmen by the enforcement of the production of a balance sheet for the purpose of assessing their incomes for income-tax; and whether he can see his way to limit the demands of the Commissioners in such cases to the production of a profit and loss account.

MR. LLOYD-GEORGE

I may perhaps be allowed to refer the noble Lord to a very full reply which I gave on this point on 19th May last in answer to a Question by my hon. friend the Member for Ashton-under-Lyne. I do not think that I can usefully add anything to that reply, except to say that I have no power over district Commissioners.

MR. RENWICK (Newcastle-on-Tyne)

Is it not the fact that the Commissioner and surveyors have no legal power to demand a balance sheet?

MR. LLOYD-GEORGE

I think that the hon. Member had better refer to the full and elaborate answer previously gave entering into the whole of this question.

MR. RENWICK

Cannot the right hon. Gentleman give me an answer now? It is a very simple question.

MR. LLOYD-GEORGE

The Answer is that I have given the answer already. I cannot traverse the whole ground again.

MR. RENWICK

I believe that the Commissioners are acting illegally.

MR. MYER (Lambeth, N.)

Is the right hon. Gentleman not aware that the Commissioners have no power to ask for a balance sheet?

MR. LLOYD-GEORGE

I cannot accept the interpretation of the Act given by my hon. friend. I think that they have the power.