§ Mr. GIBBS
asked whether Mr. N. F. W. Fisher, clerk to the Special Commissioners, of Income Tax, has given instructions that applicants for forms on which to make returns for assessment for Super-tax should be informed that such applications for forms will be regarded as an admission of liability to pay the Super-tax, and that forms should not be supplied unless this preliminary admission is made; if so, by whose authority Mr. Fisher gave such directions; and has such authorisation the sanction of the Government?
EARL of RONALDSHAY
had the following question on the Notice Paper: To ask the Chancellor of the Exchequer if an applicant for a form for the purpose of assessment for Super-tax is not entitled to receive one unless he first gives his name and address and admits his liability to pay Super-tax; and, if so, will he say by whose authority instructions to this 1045 effect have been issued to the Special Commissioners for Income Tax, and for what reason?
§ Mr. LLOYD GEORGE
I will answer these two questions together. No admission is required from persons applying for the form of return, and no instructions of the kind suggested have been given by the clerk to the Special Commissioners. The request for the name and address of the individual for whom the form is intended is made partly in order to obviate the possibility of his being served direct from the office of the Special Commissioners with a further form, and partly in order to prevent the form falling into the hands of unauthorised persons.