HC Deb 05 May 1914 vol 62 c118
14. Mr. CASSEL

asked whether, in cases falling within Section 11 of the Revenue-Act, 1911, it is necessary, in order to prove that Super-tax is payable by the wife, and what is the proper proportion payable by her, that her husband's income, or figures from which her husband's income can be ascertained, should be disclosed?


The Section to which reference is made provides that in cases where it is not found possible to obtain a satisfactory return of the wife's income from the husband, the Special Commissioners may call for a separate return from the wife, and make a separate assessment upon her. From the figures of this assessment it would, no doubt, be possible for her to infer those of the assessment on her husband.


Is the husband's income in these cases disclosed to the wife?


I could not tell: the hon. Member exactly without notice.