§ Brigadier-General CHARTERIS (by Private Notice)asked the Chancellor of the Exchequer whether he is aware that retired senior officials of the Inland Revenue Department are circularising business firms offering their assistance in obtaining repayment of Excess Profits Duty and other taxes; that their circulars state or indicate that while in the Inland Revenue Department these officials advanced or admitted claims which they knew to be excessive, and for the adjustment of which or similar excess taxation, they now offer their services; whether it is the duty of Inspectors of Taxes to see that the precise amount of taxation due is collected and not to claim or admit any excessive taxation, and if so, whether precise and stringent instructions to this effect have been or will be issued throughout the Inland Revenue Department?
§ The CHANCELLOR of the EXCHEQUER (Mr. Churchill)It is unfortunately the case that in a few instances retired members of the Revenue staff have laid claim by virtue of experience under the Crown to exceptional knowledge of taxation matters for the purpose of attracting business for private gain. The attitude of my predecessor and myself to this matter has been indicated in a letter addressed to a correspondent by my right hon. Friend, the Prime Minister, in 1923. I am sending my hon. and gallant Friend a copy of that letter. There is no foundation whatever for any suggestion that the Revenue Officers are parties to the levying of taxation in excess of that authorised by the law. They have definite and well understood instructions as to the assistance they should render to taxpayers with the object of arriving at a correct assessment of liability, and to these nothing needs to be added.