§ Mr. WATTasked the Chancellor of the Exchequer whether he is aware that the Income Tax assessors in the West of Scotland, when refused production of balance sheets by the taxpayers, adopt the system of threatening to raise the assessment, thus forcing the taxpayer to appeal, and having thus made the case an appeal they are entitled to insist on the production of balance sheets; and will he see that this practice is put a stop to?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)I am not aware that any such action has been adopted by the assessors referred to. If my hon. Friend will be so good as to furnish me with the details of any specific case, I will cause inquiry to be made.
§ Mr. WATTIs the right hon. Gentleman aware that there may be a black list of complainers, and that they will be punished hereafter?
§ Mr. LONSDALEasked the actual or estimated cost per annum of the Department responsible for the collection of the Super-tax?
§ Mr. LLOYD GEORGEIt is estimated that, under normal conditions, the cost of the salaries in this Department will be about £10,000 a year.
§ Mr. BOTTOMLEYasked whether profits arising from betting transactions are at present chargeable with Income Tax?
§ Mr. LLOYD GEORGEI may refer the hon. Member to the case of Partridge v. Mellandaine (1886) 18 Q.B.D. 276 (II. Tax Cases 179), which decided that a person who attends races and systematically bets, is liable in respect of the profits he derives from the vocation of betting.