§ Mr. GEORGE YOUNGER
asked the Chancellor of the Exchequer whether he is aware that, while balance sheets and profit and loss accounts cannot be legally demanded by surveyors of taxes for assessing Income Tax under Schedule D, in cases in Glasgow where such demands have been made and refused the expedient adopted has been to assess at a great increase upon the taxpayer's return in order to force an appeal, and thus secure, by order of the local commissioners, the production of the documents refused; and whether he will cause instructions to be issued putting a stop to this practice, unless good cause can be shown for its adoption in any particular case?
§ Mr. HOBHOUSE
My right hon. Friend is unable to interfere with the discretion of local commissioners of taxes in the assessment of taxpayers to the Income Tax. I may add that he has no information which would lead him to believe that in the exercise of their discretionary powers they have adopted the method suggested by the hon. Member.
§ Mr. G. YOUNGER
Is the right, hon. Gentleman aware that that is not an answer to my question at all? What I simply asked was if those notices asking for those documents had been sent out— I have got a copy here printed. Have they been sent out, and, if so, why, as they are grossly illegal?
§ Mr. HOBHOUSE
If the hon. Gentleman will read the opening words of his question he will find they are: "To ask Mr. Chancellor of the Exchequer whether he is aware that, while balance sheets and profit and loss accounts cannot be legally demanded ‥‥" I have answered that my right hon. Friend is not aware.