§ 59. Colonel WOODCOCKasked the Chancellor of the Exchequer the number of officials and staff employed in connection with the Super-tax Department; and what is the approximate cost of this Department?
§ The CHANCELLOR of the EXCHEQUER (Mr. Churchill)I fear that figures cannot be given, for the reason that much of the work in connection with the Super-tax is not in the hands of a staff specially and exclusively devoted to that duty.
§ Colonel WOODCOCKAre we to understand that the right hon. Gentleman is endeavouring to amalgamate the two Departments?
§ Mr. CHURCHILLNo, Sir.
§ 60. Colonel WOODCOCKasked the Chancellor of the Exchequer whether at the present time the Income Tax and Super-tax Departments work in conjunction with each other in making the separate assessments?
§ Mr. CHURCHILLThe Super-tax is charged on the total income of an individual as charged to Income Tax for the preceding year. Particulars of Income Tax assessments are therefore made available to the Special Commissioners for their use in making assessments to Super-tax. The officials of the two Departments also co-operate with each other in other directions so far as the circumstances of individual cases may require.
§ Mr. CHURCHILLI am afraid my hon. and gallant Friend will receive much evidence to the contrary if he persists in that view.
Sir R. HALLHow far does the cooperation of the two Departments go? One has to send two returns to two different Departments which are supposed to be working in co-operation.
§ Mr. CHURCHILLThe system of Income Tax and Super-tax has grown up over a period of years, and no one who looks at it can feel that it represents the maximum of simplicity and convenience. I can assure the House I have carefully studied the question with a view to seeing whether some easier and simpler arrangement could be introduced in a way which would not be detrimental to the Revenue, but I can make no pledge that I can solve the problem.
§ Colonel WOODCOCKCan the right hon. Gentleman say whether it will be before the Budget?
§ Mr. CHURCHILLI do not like to commit myself to any fixed date for achieving an object so difficult and distant.
§ Mr. W. THORNEIs the right hon. Gentleman quite satisfied that everybody makes a proper and correct return?
§ Mr. CHURCHILLI am satisfied they make a more proper and correct return in this country than in any country with which I am acquainted.
§ 61. Colonel WOODCOCKasked the Chancellor of the Exchequer if he will set up a Committee to report on the economies which could be effected by arranging for one form to be used for both Income Tax and Super-tax assessment?
§ Mr. CHURCHILLMy hon. and gallant Friend's question seems to be directed to one aspect of the general proposal which he put forward in the question which I answered on the 8th December. As I then informed my hon. and gallant Friend, the matter involves extremely difficult problems, to which, however, I am giving consideration.