HC Deb 21 June 1921 vol 143 cc1092-3
56. Mr. JAMES BROWN

asked the Chancellor of the Exchequer whether he is aware that John Davidson, schoolmaster at Ochiltree, Ayrshire, is assessed for Income Tax on his own and his wife's salaries; that Mrs. Davidson is teaching at Skares public school and, from the want of travelling facilities, is forced to hire a motor taxi-cab; that this costs upwards of £40 per annum; that Mr. Davidson has repeatedly applied for an abatement of £40, and that, in spite of the expressed sympathy of the surveyor of taxes and the Income Tax Commissioners, the abatement asked for has been refused; and whether he will take steps to ensure that an abatement shall be made in all such cases?

Mr. YOUNG

My right hon. Friend the Chancellor of the Exchequer has caused inquiry to be made into the case referred to, and he will inform the hon. Member of the result of it.

62. Colonel NEWMAN

asked the Chancellor of the Exchequer whether he will ascertain if there has been a decision by the Special Commissioners of Income Tax that deductions under Schedule E in respect of expenses incurred by a director in travelling to and from the place of business of his company or in attending a board meeting, where the board meeting is not held at the place of business, are not admissible; and, if so, on what grounds can Members of this House obtain remission for Income Tax purposes of the costs incurred in visiting their constituencies?

Mr. YOUNG

I have no information as to the particular case to which my hon. and gallant Friend refers, but I may remind him that in 1890, in the case of Revell v. Directors of Elworthy Brothers and Company, Limited (3, Tax Cases, 12), the High Court decided that the expenses of directors in travelling from their residences to the place of meeting of the company were not an allowable deduction for Income Tax purposes. Such expenses are clearly distinguishable from the expenses of a Member of Parliament incurred in the performance of the duties of his office, namely, the expenses of travelling between Westminster and his constituency, the two places at which his duties as Member are performed.