§ Mr. FELLasked if, in the selection of the names of the persons to whom Super-tax forms are sent, the local surveyors of Income Tax have been instructed to send to the Commissioners the names of likely persons in their districts; and if, in selecting these names, they base their opinion on what they think the persons are spending, or on what they think their incomes may be?
§ Mr. LLOYD GEORGEThe answer to the first part of the question is in the affirmative. As regards the second part, liability to Super-tax depends upon the amount of income and not upon the scale of expenditure.
§ Mr. FELLasked if the Super-tax forms are sent to married women in cases where the Commissioners have reason to believe that the married women have incomes liable to Super-tax?
§ Mr. LLOYD GEORGEReturns of income for purposes of the Super-tax are required from all individuals chargeable with Income Tax for the year on which the Super-tax liability is based, and such married women as fall within this category form no exception to the rule.
§ Mr. FELLMay I ask if these forms are not sent to the husband, who is not expected to put in his wife's income, even if it exceeds £5,000 per year, and that they are not being sent to married women, although in some cases they are notoriously known to be very wealthy people?
§ Mr. GIBSON BOWLESI should like to know, in view of the fact that under the Income Tax Act of 1842 the income of the wife living with her husband, with her own husband, is deemed to be his income, and can only be charged, not upon her, but upon him, whether, in the face of that, forms are being sent out for return of income, not theirs, and on which they cannot be charged?
§ Mr. LLOYD GEORGEI think myself the whole position is rather unsatisfactory, quite unsatisfactory, and I have come to the conclusion, when the Finance Bill is brought before the House, and considered in Committee, that it will be necessary to effect an alteration in the law. I cannot defend the thing as it stands at the present moment.