HC Deb 10 May 1911 vol 25 cc1202-3
Mr. SUMMERS

asked the Secretary for the Treasury whether, in case of death, the executors of a deceased person are liable for Super-tax for the whole of the financial year, or only for that portion intervening between the end of the previous financial year and the date of death, as is the case with regard to Income Tax?

Mr. ILLINGWORTH

I beg to refer to the reply given by my right hon. Friend, the Financial Secretary to the Treasury, to the hon. Member for the Brentford Division of Middlesex on the 11th ultimo.

Mr. ARTHUR HENDERSON

asked the Secretary to the Treasury whether the proposed promotion of an upper division clerk to a post of £550 in the Super-tax Department has been finally agreed upon; if so, what increase in salary will the clerk receive; and will he state the number of men in the Secretaries' (Stamp and Taxes) and Accountant General's Department with salaries over £350 and under £550?

Mr. ILLINGWORTH

There is no vacancy in the posts of £550 attached to the office of the Special Commissioners of Income Tax, and therefore the second part of the question does not arise. The numbers about which information is sought by the hon. Member in the last part of the question are: Secretaries' Office, 22; Accountant-General's Department, 14; total, 36.

Mr. SNOWDEN

Is it not the fact that a second division clerk has just been promoted to one of these positions with a salary of from £800 to £1,000 a year?

Mr. ILLINGWORTH

Not so far as I am aware. Perhaps the hon. Member will put a question down.

Mr. ARTHUR HENDERSON

asked the Secretary to the Treasury whether the Super-tax branch was recruited exclusively from the Secretaries' Department; if so, why; whether a knowledge of accountancy is a necessary qualification for such work; and, if so, will he say why no man was transferred there from the Accountant-General's Department?

Mr. ILLINGWORTH

The staff attached to the Special Commissioners (which is engaged on general Income Tax, including Foreign Dividends, as well as on Supertax) forms a branch of the Secretaries' Office, as was the case before the passing of the Finance (1909–10) Act, 1910. The answer to the second part of the question is in the negative, and the third part accordingly does not arise.