HC Deb 21 December 1915 vol 77 cc194-5
19. Sir J. D. REES

asked the Chancellor of the Exchequer whether the Treasury proposes to take steps to render liable to Income Tax minors who earn salaries which, but for their legal status as infants, would be subject to such taxation?

Mr. McKENNA

It is proposed to appeal against the recent judicial decision which appears to have given rise to the hon. Member's question.

Sir J. D. REES

Under the existing law have the Government power to appoint a guardian to a minor and to tax such guardian.

Mr. McKENNA

I had better have notice of that question.

Sir A. MARKHAM

Would it not save a lot of Law Officers' fees to alter this in the next Income Tax Bill in April?