HC Deb 08 December 1927 vol 211 c1554
64. Brigadier-General BROOKE

asked the Chancellor of the Exchequer whether he will instruct inspectors of taxes not to demand payment of the first instalment of Income Tax under Schedule B assessments in all cases where the farmer has notified the local inspector that in all probability a loss is being incurred during the year current?

The CHANCELLOR of the EXCHEQUER (Mr. Churchill)

It has not been the practice to press for payment of Schedule B tax in the circumstances described by my hon. and gallant Friend if there is no undue delay in the presentation of accounts by the farmer. In view, however, of the present condition of agriculture, the Board of Inland Revenue are taking steps to draw the attention of inspectors of taxes to this matter.