§ 53. Major CHURCHasked the Chancellor of the Exchequer if he is aware that salaried, professional, scientific, and technical workers assessed for Income Tax purposes under Schedule E are at a disadvantage as compared with corresponding classes assessed under 2236 Schedule D as regards abatements on account of subscriptions to learned societies and libraries, the cost of preparation of scientific memoirs, the upkeep of private laboratories and the provision of study accommodation, and the provision of special clothing, etc.; and whether, in view of the precedent created in making abatements on account of similar expenses to members of the journalistic profession, he will take steps to give similar relief to the above-mentioned classes?
Mr. GRAHAMI one not aware that the classes to which my hon. and gallant Friend refers are at a disadvantage as compared with other taxpayers in like circumstances. Questions in regard to the admissibility of expenses under Schedules D and E of the Income Tax Acts are necessarily dealt with in accordance with the existing law; under either Schedule the question of the allowance of particular items of expenditure in a given case can only be determined by reference to all the facts of that case. If my hon. and gallant Friend has in mind any case in which further relief is thought to be due to a taxpayer, and will let me have the necessary details, I will gladly have the matter investigated and will communicate the result to him in due course.
§ Major CHURCHWill the hon. Gentleman kindly reply to the last part of the question, which relates to the grant in the case of one particular class?
§ Mr. DICKSONIs it not the case that allowances are not made to members of the journalistic profession for the upkeep of private libraries and so on?
Mr. GRAHAMIt is far better not to try to work out the details of this matter by question and answer. It is a very complicated part of Income Tax practice, and a good deal depends upon the circumstances of each case.